Employee Benefits Law, 3rd Ed, 2014 Cumulative Supplement

The 2014 Cumulative Supplement discusses the effect of IRS guidance, in the wake of the Supreme Court s decision in U.S. v. Windsor, on benefits for same sex spouses in employee benefit plans; the Supreme Court s holding in Fifth Third Bancorp v. Dudenhoeffer that ESOP fiduciaries are not entitled to a presumption of prudence when allowing a plan to purchase or hold employer stock; agency and regulatory guidance on the Affordable Care Act employer shared responsibility tax, effective beginning in 2015; and agency and regulatory guidance on Affordable Care Act requirements for employee health plan design and operation