Eva A. Rasmussen
Benefits Counsel

Eva A. Rasmussen

Benefits Counsel

Eva A. Rasmussen concentrates on the design, implementation and communication of qualified plans and deferred compensation arrangements as well as maintaining compliance with the various tax and ERISA requirements pertaining to such plans. Ms. Rasmussen also advises employers on the design, operation and communication of welfare, cafeteria, dependent care, retiree health and flexible benefit plans including compliance with the Affordable Care Act, HIPAA and COBRA. She also advises on compliance with IRC Section 409A including correction methods for operational and documentary failures of non-qualified deferred compensation arrangements. She counsels non-profit entities on obtaining a Federal income tax exemption, compliance with IRC Section 403(b) and the application of IRC Section 457(f) to ineligible compensation arrangements. She represents employers in the negotiation of employment and termination agreements.

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More Insights By Eva

ACA Pay-or-Play Mandate Eased for 2015

The IRS has issued final regulations on the Pay-or-Play Mandate, which requires certain employers to offer affordable health care coverage with minimum value to their employees or...

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ACA Reporting Requirements Postponed

The IRS recently issued IRS Notice 2016-4 which delays the deadlines for providing employees and the IRS information about employer-provided health coverage. The new deadlines are: ...

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EEOC Releases Wellness Program Guidance

The Equal Employment Opportunity Commission recently published proposed regulations under the Americans with Disabilities Act ("ADA") that provide guidance on compliance with the ADA for employee wellness...

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Federal Courts Issue Conflicting Rulings on Affordable Care Act

Last week, two federal Courts issued conflicting rulings as to whether, under the Affordable Care Act ("ACA"), the IRS can authorize tax subsidies for individuals who purchase...

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Final Regulations Issued On The New York Paid Family Leave Law

  On January 1, 2018, the New York Paid Family Leave (“PFL”) Law will become effective. Eligible employees who take PFL will continue to receive a portion of...

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IRS Guidance on Unconditional Opt-Out Payments

Many employers offer employees a cash incentive (an "Opt-Out Payment"), if they waive coverage under the employer’s health plan. The rationale is that ...

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IRS Guidance: Same-Sex Spouses Under Retirement Plans

The IRS has recently issued guidance on the application of the Supreme Court’s decision in United States v. Windsor and Revenue Ruling 2013–17 with respect to same-sex...

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Is It Time to Update Your Cafeteria Plan?

Employers who offer their employees the opportunity to pay their share of premiums for health coverage with pre-tax dollars must offer this benefit through a written Premium...

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New Proposed Rules on ACA Opt-Out Payments

The IRS has issued proposed regulations that expand upon the treatment of cash incentives provided to an employee if he waives coverage under his employer's health plan...

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PCORI Fees Due by July 31, 2014

The ACA imposed a new fee, the Patient Centered Outcome Research Institute (PCORI) fee on health insurers for insured plans and plan sponsors for self-insured plans. These...

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Strategy to Increase Maximum Contributions

For 2016, contributions to a stand-alone defined contribution plan are limited to $53,000 plus, in the case of a participant who reaches age 50 by the end...

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Supreme Court Upholds ACA Subsidies in Every State

The Supreme Court has recently upheld a critical aspect of the Affordable Care Act by holding that tax subsidies continue to be valid in the 33...

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