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PubMed1997

Health care continuation coverage--Pension and Welfare Benefits Administration--Department of Labor. Request for information.

This document is a request for information to assist the Department of Labor (the Department) in assessing the need for a regulation clarifying certain statutory notice requirements set forth in section 606 of Title I of the Employee Retirement Income Security Act (ERISA) and in section 4980B of the Internal Revenue Code (the Code). These statutory notice requirements were enacted as part of the continuation coverage provisions included in the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). The continuation coverage provisions, commonly referred to as the COBRA provisions, generally require group health plans to provide participants and beneficiaries who under certain circumstances would otherwise lose coverage (qualified beneficiaries) with the opportunity to elect to continue coverage under the plan at group rates for a limited period of time. The Department anticipates that information and views provided by plan sponsors, plan fiduciaries, service providers to plans, plan participants and beneficiaries, and other interested persons will aid it in assessing the need for issuing a regulation to explicate the notice requirements of the COBRA provisions and the appropriate scope and content of any such regulation. A regulation on the notice requirements of the COBRA provisions would affect participants and beneficiaries (including qualified beneficiaries) of certain group health plans, as well as the sponsors and fiduciaries of such plans.

Employee Retirement Income Security Act↗
PubMedDate not supplied

The $40,000 pension Contribution limit.

Tax law changes regarding retirement planning have been massive. Some of the changes are actually beneficial for physicians and can supplement the business need to consolidate professional practices and turn the management function over to organizations dedicated to that purpose. Reasonable physician retirement planning expectations combined with qualified advisor expertise can go a long way towards achieving financial independence for physicians at retirement.

Pensions↗