Download or read book 5500 Preparer s Manual for 2015 Plan Years written by WEGESIN and published by Wolters Kluwer. This book was released on 2016-02-23 with total page 1088 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by an expert in the field of Form 5500 preparation, the 2015 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software And more! The 2015 Plan Years edition has been completely updated to include guidance on: ERISA Filing Acceptance System 2 (EFAST2) processes and requirements for mandatory electronic filing and how to amend the Form 5500 filings using the electronic system Late filings, the DOLand’s Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC Information about the new IRS compliance questions appearing on Form 5500-EZ as well as Schedules H, I, and R and why it may be advisable to forego completing those items for 2015 plan years How to qualify for relief from the audit requirements that apply to small pension plans How to prepare and submit current and late filings of the Form 8955-SSA, as well as the mandatory electronic filing rules that apply to most filers The attachment to Form 5500 series that identifies employers participating in multiple employer plans (MEPs) The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans And much more

Download or read book 5500 Preparer s Manual for 2016 Plan Years written by Fisher, Andersen and published by Wolters Kluwer. This book was released on 2017-03-21 with total page 1080 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by an expert in the field of Form 5500 preparation, the 2016 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software And more The 2016 Plan Years edition has been completely updated to include guidance on: Discussion of the Form 5500 2019 plan year proposed modernization changes DOL proposed annual compliance reporting for small plans that are currently exempt from annual reporting to file a newly proposed Schedule J (Group Health Plan Information), in addition to completing certain Form 5500 elements Detailed listings of ERISA and non-ERISA health and welfare benefits to clarify which are required to be reported on a Form 5500 filing ERISA Filing Acceptance System 2 (EFAST2) processes and requirements for mandatory electronic filing and how to amend the Form 5500 filings using the electronic system Late filings, the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC Information about the new IRS compliance questions appearing on Form 5500-EZ as well as Schedules H, I, and R and which items should not be completed for 2016 plan years How to qualify for relief from the audit requirements that apply to small pension plans And much more

Download or read book 5500 Preparer s Manual for 2019 Plan Years written by Fisher, Andersen and published by Wolters Kluwer. This book was released on 2020-03-26 with total page 1138 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle required annual Form 5500 filings for both pension benefit and welfare benefit plans--and more! Written by experts in the field of Form 5500 preparation, the 5500 Preparer's Manual, 2019 Plan Years edition, includes: The SECURE Act and its impact on the Form 5500 filing Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Steps to prepare for and understand a DOL or IRS Audit DOL and IRS Internet links throughout for easy reference - Easy-to-understand Practice Pointers and Items to Note throughout! Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software Our popular-most current NAIC Codes Listing for accurate Schedule A completion EFAST2 edit checks conveniently noted at each applicable line item The 2019 Plan Years edition has been updated to include guidance on: Changes to the 2019 Form 5500 series as well as other forms (including Forms SS-4 and W-12) The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans - The impact of the change to the limited scope audit Late filings, the DOL's DFVC Program, and the IRS's Permanent Relief for Late Filers of Form 5500-EZ to qualify for full relief of a late filing How to qualify for relief from the audit requirements that apply to small pension plans And much more! Note: Online subscriptions are for three-month periods.

Download or read book 5500 Preparer s Manual for 2014 Plan Years written by Janice M. Wegesin and published by Wolters Kluwer. This book was released on 2015-02-24 with total page 1042 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by an expert in the field of Form 5500 preparation, the 2014 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software And more! The 2014 Plan Years edition has been completely updated to include guidance on: ERISA Filing Acceptance System 2 (EFAST2) processes and requirements for mandatory electronic filing and how to amend the Form 5500 filings using the electronic system Late filings, the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC How to qualify for relief from the audit requirements that apply to small pension plans How to prepare and submit current and late filings of the Form 8955-SSA, as well as the new mandatory electronic filing rules that apply to most filers The new attachment to Form 5500 series that identifies employers participating in multiple employer plans (MEPs) The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans And much more! Written by an expert in the field of 5500 Form Preparation! Janice M. Wegesin is President of JMW Consulting, Inc., a firm that specializes in qualified retirement plan compliance. Ms. Wegesin has more than 30 years of experience in the retirement plan area, and is an active member of the American Society of Pension Professionals and Actuaries (ASPPA), and the National Institute of Pension Administrators (NIPA). She is a Certified Pension Consultant and an Enrolled Agent enrolled to practice before the Internal Revenue Service.

Download or read book 5500 Preparer s Manual for 2021 Plan Years written by Fisher, Andersen and published by Wolters Kluwer Law & Business. This book was released on with total page 1226 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 5500 Preparer s Manual for 2020 Plan Years written by LINDA T. FISHER and published by Aspen Publishers. This book was released on 2021-03-22 with total page 1174 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle required annual Form 5500 filings for both pension benefit and welfare benefit plans--and more! Written by experts in the field of Form 5500 preparation, the 5500 Preparer's Manual, 2019 Plan Years edition, includes: The SECURE Act and its impact on the Form 5500 filing Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Steps to prepare for and understand a DOL or IRS Audit DOL and IRS Internet links throughout for easy reference - Easy-to-understand Practice Pointers and Items to Note throughout! Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software Our popular-most current NAIC Codes Listing for accurate Schedule A completion EFAST2 edit checks conveniently noted at each applicable line item The 2019 Plan Years edition has been updated to include guidance on: Changes to the 2019 Form 5500 series as well as other forms (including Forms SS-4 and W-12) The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans - The impact of the change to the limited scope audit Late filings, the DOL's DFVC Program, and the IRS's Permanent Relief for Late Filers of Form 5500-EZ to qualify for full relief of a late filing How to qualify for relief from the audit requirements that apply to small pension plans And much more! Note: Online subscriptions are for three-month periods.

Download or read book 5500 Preparer s Manual for 2017 Plan Years written by Fisher, Andersen and published by Wolters Kluwer. This book was released on 2018-03-23 with total page 1088 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by experts in the field of Form 5500 preparation, the 2017 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings. At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more. Easy to understand Practice Pointers and Items to Note throughout Prevent filing rejections with all EFAST2 edit checks conveniently noted at each applicable line item. Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software. Our popular most current NAIC Codes Listing for accurate Schedule A completion. DOL and IRS Internet links throughout for easy reference. The 2017 Plan Years edition has been completely updated to include guidance on: Changes to the 2017 Form 5500 series as well other forms (including Form SS-4 and Form W-12). Overview of proposed Form 5500 modernization changes for 2019 or later plan years as they apply to each schedule. Proposed requirement for 2019 or later Form 5500 reporting for both large and small health plans to file a proposed Schedule J (Group Health Plan Information), in addition to completing certain Form 5500 elements. Late filings, the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC. How to qualify for relief from the audit requirements that apply to small pension plans. DOL Fiduciary Rule updates and implementation effective dates. Administrative guidelines to address situations where plan participants are due their benefit but cannot be located. The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans. And much more! Previous Edition: 5500 Preparer's Manual for 2016 Plan Years, ISBN 9781454883654

Download or read book 5500 Preparer s Manual for 2018 Plan Years IL written by Fisher, Andersen and published by Wolters Kluwer. This book was released on 2019-03-20 with total page 1130 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by experts in the field of Form 5500 preparation, the 2018 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings. At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more. Easy to understand Practice Pointers and Items to Note throughout Prevent filing rejections with all EFAST2 edit checks conveniently noted at each applicable line item. Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software. Our popular most current NAIC Codes Listing for accurate Schedule A completion. DOL and IRS Internet links throughout for easy reference. The 2018 Plan Years edition has been completely updated to include guidance on: Changes to the 2017 Form 5500 series as well other forms (including Form SS-4 and Form W-12). Overview of proposed Form 5500 modernization changes for 2019 or later plan years as they apply to each schedule. Proposed requirement for 2019 or later Form 5500 reporting for both large and small health plans to file a proposed Schedule J (Group Health Plan Information), in addition to completing certain Form 5500 elements. Late filings, the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC. How to qualify for relief from the audit requirements that apply to small pension plans. DOL Fiduciary Rule updates and implementation effective dates. Administrative guidelines to address situations where plan participants are due their benefit but cannot be located. The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans. And much more! Previous Edition: 5500 Preparer's Manual for 2017 Plan Years, ISBN 9781454898832

Download or read book 5500 Preparer s Manual for 2012 Plan Years written by Janice M. Wegesin and published by Wolters Kluwer. This book was released on 2013-01-02 with total page 996 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier resource in the field of Form 5500 preparation, 5500Preparer's Manual will help you handle the required annual Form 5500filings for both pension benefits and welfare benefit plans.Written by an expert in the field of Form 5500 preparation, the 2012Plan Years edition provides:Up-to-date, line-by-line explanations, making it easy to prepare forms forfilingsAt-a-glance charts and examples covering key requirements, filing summaries,due dates, penalties, and moreStep-by-step instructions for electronic filing, including electronicsignatures, transmission, and accessing government softwareAnd more!The 2012 Plan Years edition has been completely updated toinclude guidance on:ERISA Filing Acceptance System 2 (EFAST2) processes and requirements formandatory electronic filing and how to amend the Form 5500 filings using theelectronic systemLate filings and the DOL's Delinquent Filer Voluntary Compliance (DFVC) ProgramHow to qualify for relief from the audit requirements that apply to smallpension plansBenchmarks that should be kept in mind when evaluating fidelity bond coveragepurchased to comply with ERISA Section 412How to prepare and submit the Form 8955-SSAThe Form M-1 filings by multiple-employer welfare arrangements (MEWAs)How to apply for employer identification numbers (EINs) using the telephone,the Internet EIN system (IEIN), Fax-TIN, and U.S. mailThe latest model language issued for summary annual report and annual fundingnoticedisclosures required of certain plansAnd much more!Written by an expert in the field of 5500 Form Preparation!Janice M. Wegesin is President of JMW Consulting, Inc., a firm thatspecializes in qualified retirement plan compliance. Ms. Wegesin has more than30 years of experience in the retirement plan area, and is an active member ofthe American Society of Pension Professionals and Actuaries (ASPPA), and theNational Institute of Pension Administrators (NIPA). She is a CertifiedPension Consultant and an Enrolled Agent enrolled to practice before theInternal Revenue Service.

Download or read book 5500 Preparer s Manual written by Janice M. Wegesin and published by Aspen Publishers. This book was released on 2004-03-23 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This definitive single-volume reference helps you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly. You will save time and effort, As well as keep in compliance with clearly explained, complete guidance on: Filing requirements - who must file, when to file, what attachments to include with your filing How to handle special situations - applications for extensions, treatment of prohibited transactions, terminated plans, rejected returns Nondiscrimination rules - including testing, top-heavy rules, permitted disparity, compensation, and 415 limits

Download or read book 5500 Preparers Manual for 2010 Plan Years written by Wegesin and published by Aspen Publishers. This book was released on 2010-12-22 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt: This definitive single-volume reference helps you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly. 5500 Preparer's Manual provides comprehensive coverage in an easy-to-use format: Highlights point to important changes in this year's forms and schedules Up-to-date, line-by-line explanations make it easy to prepare forms for filings At-a-glance charts and examples cover key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, accessing government software, and more About the Author Janice M. Wegesin is well-known throughout the United States for her incisive seminars for pension professionals and accountants on Form 5500 preparation. She is President of JMW Consulting, Inc., a firm that specializes in qualified retirement plan design and compliance. Ms. Wegesin has more than 25 years of experience in the retirement plan area, and is an active member of the American Society of Pension Professionals and Actuaries (ASPPA), and the National Institute of Pension Administrators (NIPA). She is a Certified Pension Consultant and an Enrolled Agent licensed to practice before the Internal Revenue Service.

Download or read book 5500 Preparer s Manual for 2007 Plan Years written by Wegesin and published by Aspen Publishers. This book was released on 2008 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: This definitive single-volume reference helps you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly. You will save time and effort, As well as keep in compliance with clearly explained, complete guidance on: Filing requirements - who must file, when to file, what attachments to include with your filing How to handle special situations - applications for extensions, treatment of prohibited transactions, terminated plans, rejected return 5500 Preparer's Manual for 2007 Plan Years brings you up to date on such changes To The forms and instructions as: The new Voluntary Alternative Reporting Option available to plans covering 25 or fewer participants as of the first day of the 2007 plan year Changes made To The information reported on Schedules B and R as a result of the Pension Protection Act of 2006 (PPA 2006) Which rules apply to one-participant plans eligible to file Form 5500-EZ after the PPA 2006 changed the filing threshold from $100,000 in assets to $250,000 in assets at the end of the plan year The elimination of Schedule P and official guidance issues about the running of the statute of limitations on Form 5500 filings

Download or read book 5500 Preparer s Manual written by Janice M. Wegesin and published by Aspen Publishers. This book was released on 2006-01-27 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This definitive single-volume reference helps you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly. You will save time and effort, As well as keep in compliance with clearly explained, complete guidance on: Filing requirements - who must file, when to file, what attachments to include with your filing How to handle special situations - applications for extensions, treatment of prohibited transactions, terminated plans, rejected returns Nondiscrimination rules - including testing, top-heavy rules, permitted disparity, compensation, and 415 limits

Download or read book 5500 Preparers Manual for 2013 Plan Years written by Janice M. Wegesin and published by Wolters Kluwer Law & Business. This book was released on 2014-02-14 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier resource in the field of Form 5500 preparation, "5500 Preparer's Manual" will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by an expert in the field of Form 5500 preparation, the "2013 Plan Years "edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software And more! In addition to providing line-by-line explanations for completing 18 forms and schedules, the "5500 Preparer's Manual for 2013 Plan Years" brings plan sponsors and practitioners up to date on the following topics: ERISA Filing Acceptance System 2 (EFAST2) processes and requirements for mandatory electronic filing and how to amend the Form 5500 filings using the electronic system Late filings and the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program How to qualify for relief from the audit requirements that apply to small pension plans Benchmarks that should be kept in mind when evaluating fidelity bond coverage purchased to comply with ERISA Section 412 How to prepare and submit the Form 8955-SSA The Form M-1 filings by multiple-employer welfare arrangements (MEWAs) How to apply for employer identification numbers (EINs) using the telephone, the Internet EIN system (IEIN), Fax-TIN, and U.S. mail The latest model language issued for summary annual report and annual funding notice disclosures required of certain plans Written by an expert in the field of 5500 Form Preparation! Janice M. Wegesin is President of JMW Consulting, Inc., a firm that specializes in qualified retirement plan compliance. Ms. Wegesin has more than 30 years of experience in the retirement plan area, and is an active member of the American Society of Pension Professionals and Actuaries (ASPPA), and the National Institute of Pension Administrators (NIPA). She is a Certified Pension Consultant and an Enrolled Agent enrolled to practice before the Internal Revenue Service.

Download or read book 5500 Preparer s Manual written by Janice M. Wegesin and published by Aspen Publishers. This book was released on 2005-04-22 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This definitive single-volume reference helps you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly. You will save time and effort, as well as keep in compliance with clearly explained, complete guidance on:Filing requirements - who must file, when to file, what attachments to include with your filingHow to handle special situations - applications for extensions, treatment of prohibited transactions, terminated plans, rejected returnsNondiscrimination rules - including testing, top-heavy rules, permitted disparity, compensation, and 415 limits

Download or read book 5500 Preparer s Manual for 2008 Plan Years written by Janice M. Wegesin and published by Aspen Publishers. This book was released on 2008-12-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This definitive single-volume reference helps you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. 5500 Preparer's Manual is the best resource available for preparing your 5500 filing confidently and correctly. 5500 Preparer's Manual provides comprehensive coverage in an easy-to-use format: Highlights point to important changes in this year's forms and schedules Up-to-date, line-by-line explanations make it easy to prepare forms for filings At-a-glance charts and examples cover key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, accessing government software, and more About the Author Janice M. Wegesin is well-known throughout the United States for her incisive seminars for pension professionals and accountants on Form 5500 preparation. She is President of JMW Consulting, Inc., a firm that specializes in qualified retirement plan design and compliance. Ms. Wegesin has more than 25 years of experience in the retirement plan area, and is an active member of the American Society of Pension Professionals and Actuaries (ASPPA), and the National Institute of Pension Administrators (NIPA). She is a Certified Pension Consultant and an Enrolled Agent licensed to practice before the Internal Revenue Service.

Download or read book Mandated Benefits Compliance Guide 2015 written by Balser Group and published by Wolters Kluwer. This book was released on 2014-12-01 with total page 1342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mandated Benefits 2015 Compliance Guide is a comprehensive and practical reference manual covering key federal regulatory issues that must be addressed by human resources managers, benefits specialists, and company executives in all industries. Mandated Benefits 2015 Compliance Guide includes in-depth coverage of these and other major federal regulations: Patient Protection and Affordable Care Act (PPACA) Health Information Technology for Economic and Clinical Health (HITECH) Act Mental Health Parity and Addiction Equity Act (MHPAEA) Genetic Information Nondiscrimination Act (GINA) Americans with Disabilities Act (ADA) Employee Retirement Income Security Act (ERISA) Health Insurance Portability and Accountability Act (HIPAA) Heroes Earnings Assistance and Relief Tax Act (HEART Act) Consolidated Omnibus Budget Reconciliation Act (COBRA) Mandated Benefits 2015 Compliance Guide helps take the guesswork out of managing employee benefits and human resources by clearly and concisely describing the essential requirements and administrative processes necessary to comply with each regulation. It offers suggestions for protecting employers against the most common litigation threats and recommendations for handling various types of employee problems. Throughout the Guide are numerous exhibits, useful checklists and forms, and do's and don'ts. A list of HR audit questions at the beginning of each chapter serves as an aid in evaluating your company's level of regulatory compliance. Mandated Benefits 2015 Compliance Guide has been updated to include: The Dodd Frank Act, creating an ethics training program, and practices and trends Information on payroll cards and Federal Insurance Contributions Act (FICA) tip credit New regulations and guidelines for health care reform as mandated by the Patient Protection and Affordable Care Act (PPACA) Updated requirements for certificates of creditable coverage; excepted benefits under the Health Insurance Portability and Accountability Act (HIPAA); and transaction standards The revised model general and election notices as required under PPACA Qualified Longevity Annuity Contracts and definition of spouse per the Supreme Court ruling in United States v. Windsor and updates to the Pension Benefit Guaranty Corporation's required premiums The payment of long-term disability insurance by qualified retirement plans PPACA's effect on health reimbursement arrangements; new information on the proposed $500 carryover of unused funds in health flexible spending arrangements (FSAs) and PPACA's effect on health FSAs; new material on the effect of amendments to HIPAA's excepted benefit rules on Employee Assistance Programs; and revised information on providing employee benefits to legally married same-sex couples based on the Supreme Court's decision in United States v. Windsor and the decision's effect on cafeteria plan mid-year election changes New sections on "no-fault" attendance policies and pregnancy and the Americans with Disabilities Act Information on the definition of spouse based on the Supreme Court ruling in United States v. Windsor New material on the proposed Equal Pay Report