Byrnes is a partner in Michael Best & Friedrich LLP's Employee Benefits Group practicing exclusively in employee benefits and executive compensation law. She primarily represents employers—large and small, public and private, for-profit and tax-exempt—in developing, maintaining (and sometimes terminating) their benefits and compensation programs and policies.
Employers with fewer than 50 full-time employees may offer a new, special HRA arrangement, called a qualified small employer health reimbursement arrangement, explains attorneys from Michael Best & Friedrich LLP.
The “I-lost-it” excuse may actually work. This revenue procedure provides taxpayers with a new mechanism to facilitate a rollover, even if a technical failure to comply with the 60-day rule has occurred.