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Better Safe Than Sorry
Although the federal Department of Labor (DOL) has a history of rigorously auditing 401(k) and pension plan compliance, health and welfare plans have not been as high on the agency's agenda. In 2000, the DOL began auditing health and welfare plan audits, focusing on a sample of employers to measure compliance with, among other laws, the pre-existing condition exclusion requirements under the Health Insurance Portability and Accountability Act (HIPAA). A representative of the DOL recently informed a national audience of benefits lawyers that these “random selection” audits ceased in 2003, and it appears that the DOL is intensifying its health and welfare plan audit activities in response to specific complaints. A DOL audit can present a significant burden for employers, given the volume of documentation the agency asks to review, and the penalties imposed for findings of noncompliance can be considerable, depending on the particular statutory requirement in question. The following checklist highlights issues you may want to review to avoid potential problems, should the DOL come calling.
Documentation of Notices
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.