Sometimes I wonder if CFOs and HR Directors talk with each other. Occasionally I run into a CFO who is implementing a tax strategy using employee benefits, and he or she is clueless as to whether the benefits are actually valued by the employee.

The Patient Protection and Affordable Care Act (PPACA) imposes a new fee on "specified health insurance policies" and "applicable self-insured health plans" effective for plan years ending after Sept. 30, 2012. The new fee, according to IRS guidance, will be based on "the average number of lives covered under the...

Experts at the American Society of Pension Professionals & Actuaries say electronic delivery for legally required defined contribution plan disclosures is more user-friendly and will help plan participants more easily understand and respond to the information provided.