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Articles by David Ledermann
Employer Responsibilities under the Temporary Federal COBRA Subsidy
Sponsors of group health plans have new responsibilities following the passage of the American Rescue Plan Act (“ARPA”) on March 11, 2021. Under ARPA, certain participants and beneficiaries of employer-sponsored health plans are eligible for a federal subsidy, which will cover for a limited period 100% of the premium for COBRA continuation coverage.
New 401k rules could end "refunded contributions"
Many employers are all too familiar with the experience of having to refund contributions made to the organization’s 401(k) plan by highly compensated employees to remedy the previous year’s failed actual deferral percentage (“ADP”) test. The ADP test is designed to ensure that the average deferral rates for highly and non-highly compensated employees are roughly equal.
Support Measures For Startups Announced By The Swiss Federal Government
To print this article, all you need is to be registered or login on Mondaq.com. On 22 April 2020, the Swiss Federal Council announced financial support measures for startup companies to help them mitigate the economic impact of the coronavirus pandemic.
Shareholder activism in Switzerland
By David Ledermann – Partner, Lenz & Staehelin It’s hard to believe that 25 years ago there was no federal statute in Switzerland regulating public takeovers. High-profile shareholder activist campaigns that played out in 2018 and 2019, the recent efforts of Swiss legislators to bring to a close the decade-old process of modernising the code governing corporations limited by shares, signal a major change in both public and regulatory attitudes to corporate behaviour.
Venture Capital and Private Equity: Support Measures For Startups Announced By The Swiss Federal Government
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Court Slams the Brakes on Association Health Plans’ Expansion | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Administration Expands Availability of Association Health Plans | JD Supra
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IRS Surprises by Reversing Surprise Mid-Year HSA Limit Reduction | JD Supra
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Surprise HSA Limit Reduction May Require Employer Action | JD Supra
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Surprise HSA Limit Reduction May Require Employer Action
Employers should consider steps to address employee health savings account contributions after a surprising IRS decision this week. The IRS on Monday released Revenue Procedure 2018-18, which reduces the previously announced 2018 contribution limit for a health savings account (HSA) of an individual enrolled in family coverage under a high deductible health plan.
Executive Order on Association Health Plans Could Benefit Employers
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IRS Reaffirms ACA's Employer Mandate
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