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ERISA & Tax Considerations for Family-Forming Benefit Plans
When: May 7, 2024
Location: ABA Joint Committee on Employee Benefits and the American College of Employee Benefits Counsel CLE online program
People: Amy E. Sheridan

Amy Sheridan spoke on a panel discussion titled "ERISA & Tax Considerations for Family-Forming Benefit Plans" on May 7, 2024 at the "ERISA: Beyond the Basics" event, a three-day virtual CLE program co-sponsored by The American Bar Association (ABA) Joint Committee on Employee Benefits and the American College of Employee Benefits Counsel.

Family-forming benefit plans have grown in popularity among employers, especially in light of Dobbs v. Jackson Women’s Health Organization. These benefits can be offered in various ways, such as through the expansion of fertility benefits in major medical plans, fertility health reimbursement arrangements (HRAs), adoption assistance plans, and surrogacy plans. Amy's panel will cover important ERISA and tax issues associated with offering these benefits. Topics of discussion included:

  • Types of family-forming benefits subject to ERISA
  • Compliance obligations under the Affordable Care Act (ACA) and the Consolidated Appropriations Act (CAA)
  • Federal tax treatment of benefits provided under these plans
  • Recent court cases