





UNEMPLOYMENT
INSURANCE / SOCIAL SECURITY
| Issues and Answers | |||
| Employer can recoup excess contributions to employee’s HSA | |||
| Summary of State Law Changes | |||
| Test Your Human Resources Knowledge | |||
| Labor Law Journal Submissions | |||
| Human Resources Links | |||
| Labor Arbitrators' Awards and Biographies | |||

The U.S. Master Pension Guide reflects the latest regulations, rulings and cases for qualified retirement plans, surveying the different type of plans from which an employer may choose, and describing the procedures for obtaining plan qualification.
The IRS has issued notice of a public hearing on its proposed hybrid/cash balance plan regulations (CCH Pension Plan Guide ¶20,262F). The public hearing will be held June 6, 2008, at 10 a.m., in the IRS Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington D.C. 20224.
The IRS must receive outlines of the topics to be discussed at the hearing by May 16, 2008. Submissions should be sent to CC:PA:LPD:PR (REG-104946-07), Room 5203, Internal Revenue Service, P. O. Box 7604, Ben Franklin Station, Washington, DC 20044.
©2008, CCH. All Rights Reserved.
