Qualified Plan Administrator/401(k)
for Pension Funds of Arizona in AZ

Managerial Assistant, Consulting Department
for Northwestern Benefit Corporation of Georgia in GA

Account Manager
for Northwestern Benefit Corporation of Georgia in GA

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401(k) Plan Basic Operation
in California on February 7, 2012 presented by Actuarial Consultants, Inc.

401(k) Plan Basic Operation
in California on February 15, 2012 presented by Actuarial Consultants, Inc.

401(k) Rekon Advisor Symposium- Tampa
in Florida on February 8, 2012 presented by 401(k) Rekon

Annual Plan Administration
in California on February 7, 2012 presented by Actuarial Consultants, Inc.

Annual Plan Administration
in California on February 15, 2012 presented by Actuarial Consultants, Inc.

Form W-2 and Employer-Sponsored Health Coverage: New Guidance Addresses Important Compliance Aspects
Nationwide on February 2, 2012 presented by Thomson Reuters / EBIA

Voluntary Fiduciary Correction Program and Abandoned Plan Workshop
in Kentucky on January 27, 2012 presented by U.S. Department of Labor, Employee Benefits Security Administration (EBSA)

Voluntary Fiduciary Correction Program and Abandoned Plan Workshop
in Michigan on March 20, 2012 presented by U.S. Department of Labor, Employee Benefits Security Administration (EBSA)

Voluntary Fiduciary Correction Program and Abandoned Plan Workshop
in Kentucky on April 23, 2012 presented by U.S. Department of Labor, Employee Benefits Security Administration (EBSA)

CFDD

Health FSA Dollar Limit for 2013 Impacts Some Fiscal Year Plans Now
"The Affordable Care Act limits salary deferrals that may be made under a health flexible spending account (FSA) to $2,500 in 'taxable years' beginning on or after January 1, 2013. However Section 125 cafeteria plans that include health FSAs subject to the dollar limit, and that follow a fiscal rather than calendar plan year, need to take steps now to apply the dollar limit over their 2012–2013 plan year." (E is for ERISA)

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W-2 Reporting of Health Coverage Cost
"The temporary exemption for employers that filed fewer than 250 W-2s for the preceding calendar year is still in place, until further notice." (Perkins Coie LLP)

Court Imposes Statutory Penalties for Failure to Send COBRA Election Notice to Employee's Last-Known Address
"This case illustrates the importance of making sure accurate information from employment records is communicated by the employer to its TPA. It was not clear in this case whether the TPA accessed the employer's employment records system when it prepared the COBRA notice, nor was it clear whether the notice mailed by the TPA was actually returned as undeliverable." (Thomson Reuters/EBIA)

Healthcare & Wellness Market Survey (PDF)
"In recent years, employers have increasingly introduced wellness programs to address rising health insurance costs. Numerous studies have shown a direct link between avoidable, preventable risks such as obesity, high cholesterol, high blood pressure, heart disease and smoking and higher health care costs and lost days. The concept of wellness, however, is very broad and relatively new to employers." (William Gallagher Associates)

A Pennsylvania Health System Says It Won't Hire Smokers
"The shift toward policies that ban smokers, not just smoking, has been growing in Pennsylvania and the 20 other states that allow it. Beginning in the 1980s with big companies such as Turner Broadcasting and Alaska Airlines, no-nicotine hiring practices have been embraced by police and fire departments, medical centers, even an Ohio casino." (Philadelphia Media Network Inc.)

The Impact of PPACA on Employment-Based Health Coverage of Adult Children to Age 26 (PDF)
"The data from . . . three surveys suggest that the PPACA's coverage mandate has resulted in an increase in the percentage of young adults with employment-based health coverage as a dependent." (Employee Benefit Research Institute)

New York City's New Ad Campaign Attacks Big Food Portions
"About 57% of adult New Yorkers and two out of every five elementary school children remain overweight, while nearly 10% of New Yorkers have been diagnosed with type 2 Diabetes, according to the agency." (Crain Communications, Inc.)

CBO Issue Brief: Raising the Ages of Eligibility for Medicare and Social Security
"This issue brief reviews how ages of eligibility affect beneficiaries under current law and how delaying eligibility would affect beneficiaries, the federal budget, and the economy." (U.S. Congressional Budget Office)

Mercer Identifies Five Key Pension Risk Management Tips For US Pension Plan Sponsors In 2012
(Mercer)

Pen-Cal Appoints Financial Industry Veteran to Lead Southeast Operations
(Pen-Cal)

BNA Books Announces the Publication of the 2011 Supplement to "Prosecuting and Defending Health Care Fraud Cases, Second Edition"
(BNA Books)