Photo of Richard I. Cohen

Richard Cohen's practice encompasses pensions and employee benefits, including tax-qualified retirement plans, 403(b) plans, nonqualified deferred compensation plans, SERPs, cafeteria plans, ERISA and COBRA compliance. Richard speaks on pension and employee benefit issues to business associations, such as the WEB Network of Benefits Professionals, client groups, and the Connecticut Bar Association.

The American Rescue Plan Act of 2021 (“ARPA”) provides for a 100% COBRA premium subsidy for “assistance eligible individuals,” for the period from April 1, 2021 to September 30, 2021. During this six-month time period, group health plans must treat an assistance eligible individual as having paid the full amount of premiums for COBRA coverage.

On March 11, 2021, President Biden signed into law the American Rescue Plan of 2021 (“ARPA”).  This Alert will summarize the significant tax and employee benefit provisions that are contained in ARPA.

Recovery Rebates to Individuals

ARPA enacted new Internal Revenue Code (the “Code”) Section 6428B, which provides individuals with a $1,400 recovery rebate credit

On Friday, August 28, the IRS released Notice 2020-65 (the “Notice”), which provides limited guidance to employers considering whether and how to implement the President’s August 8 Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster (the “Memorandum”).  The Memorandum had directed the Secretary of the Treasury

2019 ended with a bang for stakeholders of retirement plans with the passage of the SECURE Act, a major piece of federal legislation that will alter the retirement plan landscape for years to come. Signed into law as part of a $1.4 trillion bipartisan spending bill on December 20, the SECURE Act (the full name

On December 20, 2019, President Trump signed into law H.R. 1865, the Further Consolidated Appropriations Act, 2020 (now Pub. L. 116-94) (the “Appropriations Act”), which, among other things, contains the Setting Every Community Up for Retirement Enhancement (SECURE) Act (the “Act”). The Act is a significant piece of retirement legislation which seeks to expand access

Can an employer provide health care coverage for its employees by simply setting aside cash for them on a tax-favored basis (in an HRA – a health reimbursement arrangement), and otherwise get out of the complexities of sponsoring an ERISA health care coverage program? Until now, the answer to that question was “NO” because that

Join Shipman & Goodwin pension and employee benefits attorneys for this complimentary webinar for companies with 401(k) plans. Presenters will discuss today’s 401(k) issues that require the immediate and ongoing focus of 401(k) plan sponsors and administrators, and provide them with guidance for meeting their fiduciary duties, reducing liability and improving plan compliance and effectiveness.