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Molly Ramsden

Molly Ramsden helps employers of all sizes and industries maneuver the regulatory landscape of ERISA, the Internal Revenue Code, and various federal, state, and municipal employment laws. She counsels companies and individuals on all aspects of employee benefits, compensation, and employment issues, including tax-qualified retirement plans, health and welfare plans, executive employment and consulting agreements, and mergers and acquisitions.

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Special Mandatory COBRA Subsidy in 2021 for Involuntarily Terminated Employees

Section 9501 of the American Rescue Plan Act, 2021 (“ARPA”) provides for a complete COBRA premium subsidy for all Assistance Eligible Individuals beginning on April 1, 2021, and ending on September 30, 2021. This article discusses who qualifies as an Assistance Eligible Individual, the impact of the relief on such individuals, the impact of the … Continue Reading

Preserving HSA Eligibility With An Extended Health FSA Use-It-Or-Lose-It Period

As we discussed in our previous blog post, Temporary Relief Allows Flexible Spending Arrangements to be More Flexible, Section 214 of the Consolidated Appropriations Act, 2021, Pub. L. 116-260 (the “Act”), allows employers to offer an extended use-it-or-lose-it and/or extended spend-down periods during which participants in a health flexible spending arrangement (“ health FSA”) may … Continue Reading

Temporary Relief Allows Flexible Spending Arrangements to be More Flexible

Section 214 of the Consolidated Appropriations Act, 2021, Pub. L. 116-260 (the “Act”), allows sponsors of health and dependent care flexible spending arrangements (“FSAs”) to delay forfeitures of unused account balances for 2020 and 2021 plan years and grant participants, including former participants, more time to spend down account balances. Section 214 and implementing guidance … Continue Reading

Ten Ways to Avoid Layoffs During the COVID-19 Pandemic

As the COVID-19 public health crisis continues, businesses are dealing with unprecedented disruptions to operations and workforce stability. Most employers undoubtedly want to assist their employees during this uncertain time, but they are struggling to balance the cost of maintaining their workforce with shrinking profits. The frequent result of such a balancing act is a … Continue Reading

Ninth Circuit Opens the Door to Arbitration in ERISA Fiduciary Breach Claims

On August 20, 2019, the Ninth Circuit held in Dorman v. Charles Schwab Corp. that a 401(k) plan’s mandatory arbitration clause was enforceable in relation to a breach of fiduciary duty claim brought under ERISA § 502(a)(2).  No. 18-15281 (9th Cir. Aug. 20, 2019).  This is the first case in which the Ninth Circuit concluded … Continue Reading
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