Author: Michael Mast, CPA

Trustee Travel Expense Reimbursements

September 16, 2014

Traveling Outside State Lines Requires Staying in Line with the Travel Expense Reimbursement Rules. Taft-Hartley plan trustees must stay up to date on the most recent rules and regulations regarding plan administration.

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Patient Centered Outcome Institute Fees Due by July 31, 2014

July 16, 2014

If your company offers a self-insured health and welfare plan, a HRA, or a FSA, your company must pay a fee per covered person by July 31, 2014 on Form 720.

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Do you owe the PCORI Fee which is due by July 31, 2013?

July 16, 2013

As part of the Patient Protection Affordable Health Care Act (PPACA), the Patient Centered Outcome Research Institute (PCORI) was created […]

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New Disclosures Required for Employers Participating in Multiemployer Benefit Plans

June 14, 2012

By Michael Mast, CPA – Underfunded defined benefit plans have always been a concern, but the Great Recession magnified the underfunded status of many plans.

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Employee Benefit Plan Bonding & Fiduciary Liability Insurance

April 12, 2012

Posted by Michael E. Mast, CPA The Employee Retirement Income Security Act (ERISA) section 412 requires plans to obtain an ERISA bond equal to the greater of $1,000 or 10% of the plan’s beginning of year plan assets, with a $500,000 maximum. In addition, if the plan assets include employer stock, then the maximum bond … Continued

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Tax Filing Requirements for Voluntary Employee Benefit Association Trusts

February 09, 2012

Posted by Michael Mast, CPA Disclaimer: All blog posts are valid as of the date published. Voluntary Employee Benefit Association (VEBA) Trusts meet requirements to file both Form 5500 and Form 990. This requirement to file two returns made me question why other collectively-bargained benefit plans, such as the Pension, Annuity Funds, as well as … Continued

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Belfint Lyons Shuman is a Certified Public Accounting (CPA) firm that audits Defined contribution plans (profit-sharing, 401(k), 403(b) , 401(a), 457(b))), and Defined benefit plans (pension and cash balance), and Health and welfare plans. We serve a variety of plan sponsors including for-profit, nonprofit, governmental, and Taft-Hartley collectively-bargained plans located in Delaware, Pennsylvania, New Jersey, Maryland, Washington, D.C., Virginia, Massachusetts, and nationally. For additional information contact us at info@belfint.com