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Attorney Spotlight

Learn about Richard Arnholt's diverse government contracts practice and why he chose to pursue a career in the legal field. Read more>

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In June 2017, Pinnacle Financial Partners, Inc. (NASDAQ: PNFP) closed a $1.9 billion merger with BNC Bancorp (NASDAQ: BNCN) pursuant to which BNC merged with and into Pinnacle. With the completion of the transaction, Pinnacle becomes a Top 50 U.S. Bank. The merger will create a four state footprint concentrated in 12 of the largest urban markets in the Southeast. 

Bass, Berry & Sims has served Pinnacle as primary corporate and securities counsel for more than 15 years and served as counsel on the transaction. Our attorneys were involved in all aspects related to the agreement, including tax, employee benefits and litigation. 

Read more details about the transaction here.

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Regulation A+

It seems that lately there has been a noticeable uptick in Regulation A+ activity, including several recent Reg A+ securities offerings where the stock now successfully trades on national exchanges. In light of this activity, we have published a set of FAQs about Regulation A+ securities offerings to help companies better understand this "mini-IPO" offering process, as well as pros and cons compared to a traditional underwritten IPO.

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Susie Bilbro Answers Key Questions on 2018 Open Enrollment Process

HR Professionals

Publications

August 1, 2017

Bass Berry & Sims Employee Benefits attorney Susie Bilbro

In an article published by HR Professionals, Bass, Berry & Sims attorney Susie Bilbro provided insight on aspects plan sponsors should consider as they prepare for the 2018 open enrollment process. Among the key questions Susie suggests sponsors to ask themselves in the upcoming months are:


Are you including the right disclosures in your open enrollment materials? 
There are multiple participant disclosure requirements for employee welfare benefit plans that plan sponsors must be aware of during the eligibility or enrollment processes, and on an on-going basis. Some of these items are summary plan descriptions (SPDs), COBRA notices, HIPAA notices and Medicare Part D notices.

Is your cash in lieu of benefits payment program compliant? While some plan sponsors are offering cash payments to employees who agree to waive employer-sponsored health coverage, employers should be aware of excise taxes for non-compliant opt-out arrangements and the impact of opt-out arrangements on affordability calculations.

What do you need to know (and tell employees) about your HSA? Health savings accounts (HSAs) have a contribution limit for 2018 of $3,450 for individual accounts and $6,900 for family coverage. HSAs are triple-tax-advantaged, because HSA deposits are tax-free, contributions grow tax-free, and distributions are tax-free for out-of-pocket and qualifying expenses. Individuals with a flexible savings account (FSA) are ineligible to contribute to an HSA, and certain FSA design features may affect HSA eligibility for subsequent years.

The full article, "Open Enrollment Considerations for Plan Sponsors," was published in the August 2017 edition of HR Professionals and is available online.


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