| 1 | 2012 Resolutions for Employee Benefits and Executive ... As 2012 approaches, employers should be surveying the employee benefits regulatory landscape and preparing for the year ahead. This article identifies three key employee benefits and executive compensation items that employers should resolve to focus on in 2012: 1) Review compensation plans and practices for compliance with Section 162(m) of the Internal Revenue Code; 2) Plan for summaries of benefits and coverage for group health plans; and 3) Prepare to comply with Department of Labor (DOL) fee disclosure requirements. | Articles | 07-Dec-2011 |
| 2 | Additional Guidance on Reimbursement of Over-the-counter ... Seyfarth Shaw LLP Memorandum explaining Internal Revenue Service guidance on the ability to use flexible spending arrangements, health reimbursement arrangements or employer-provided plans to reimburse expenses for over-the-counter medications. Click here for full text. | Articles | 20-Sep-2010 |
| 3 | Adult Child Health Care Premiums May Constitute Wages for ... Groom Law Group, Chartered Memorandum describing the state tax treatment of premiums paid on behalf of adult children under a health care plan. Click here for full text. | Articles | 23-Feb-2011 |
| 4 | Agencies Release Claims and Appeals Regulations Seyfarth Shaw LLP Memorandum describing the rules relating to claims and appeals procedures applicable to group health plans and group and individual health insurance issuers. Click here to view full text. | Articles | 02-Aug-2010 |
| 5 | Changes to Retiree Prescription Drug Coverage This Note explains the elimination of the Medicare Part D “donut hole” and the tax deduction for payment amounts subject to the Part D employer subsidy under health care reform. | Articles | 01-Jun-2011 |
| 6 | Checklist of Plan Changes Needed for Upcoming Plan Year Seyfarth Shaw LLP Memorandum highlighting the changes that both grandfathered and non-grandfathered health plans will need to consider for plan years beginning on or after September 23, 2010. Click here for full text. | Articles | 01-Jul-2010 |
| 7 | COBRA Subsidy Extension and New Notice Requirements A Seyfarth Shaw LLP Management Alert describing the extension of the federal government's COBRA subsidy program and the new requirements for notifying affected employees. Click here to view the full text. | Articles | 22-Dec-2009 |
| 8 | Compensation Deduction Limit on Health Insurers May Have ... This Article explains the $500,000 deduction limitation on compensation paid by health insurers and their affiliates. Click here to view full text. | Articles | 20-Apr-2010 |
| 9 | Deduction Limit on Compensation Paid by Health Insurance ... Seyfarth Shaw LLP Memorandum summarizing the $500,000 limit on deductible compensation paid by health insurance providers and their affiliates. Click here to view full text. | Articles | 15-Jul-2010 |
| 10 | Delayed Effective Date for Nondiscrimination Rules in Fully ... Seyfarth Shaw LLP Memorandum describing the Internal Revenue Service guidance delaying the effective date of the nondiscrimination rules for fully-insured group health plans. Click here for full text. | Articles | 23-Dec-2010 |
| 11 | Early Retiree Reinsurance Program Seyfarth Shaw LLP Memorandum that describes the temporary reinsurance program that reimburses employer plans for a portion of the cost of providing health coverage to early retirees ages 55 to 64. Click here to view full text. | Articles | 12-May-2010 |
| 12 | Enforcement Grace Period for Key Aspects of New Claims and ... Groom Law Group, Chartered Memorandum discussing the interim guidance released by the Department of Labor, Department of Health and Human Services and Treasury Department, which establishes an enforcement grace period for key aspects of the new claims and appeal procedure rules under the Patient Protection and Affordable Care Act (PPACA). This Memorandum also discusses recently released PPACA FAQs and Internal Revenue Service Notice 2010-63 related to applying nondiscrimination rules to insured group health plans. Click here to view full text. | Articles | 22-Sep-2010 |
| 13 | Expert Q&A on Cloud Computing and HIPAA Privacy and ... An expert Q&A with Christine A. Williams of Perkins Coie LLP on the HIPAA privacy and security issues related to moving personal health information to cloud storage. | Articles | 14-Aug-2012 |
| 14 | Expert Q&A on ERISA Fiduciary Training An expert Q&A with Paul Hamburger of Proskauer Rose LLP on the primary components of an effective fiduciary training program. | Articles | 01-May-2012 |
| 15 | Expert Q&A on Summary of Benefits and Coverage under ... An expert Q&A with Christopher E. Condeluci of Venable LLP on the key provisions of the summary of benefits and coverage (SBC) rules and related guidance, and recommendations for how employers can begin preparing now for the March 23, 2012 compliance date. | Articles | 01-Nov-2011 |
| 16 | Expert Q&A on the Employer "Pay or Play" Requirement under ... An expert Q&A with Ashley Gillihan of Alston & Bird, LLP on the Internal Revenue Code (IRC)'s safe harbor method for employers to use in identifying full-time employees requiring minimum essential coverage under health care reform. | Articles | 01-Dec-2012 |
| 17 | Expert Q&A on the Impact of CIGNA Corp. v. Amara An expert Q&A with Andrew Oringer of Ropes & Gray LLP on the implications of the US Supreme Court's decision in CIGNA Corp. v. Amara for benefit plan sponsors and those involved in plan administration. | Articles | 01-Jul-2011 |
| 18 | Expert Q&A on the Impact of Health Care Reform on ... An expert Q&A with Brigen Winters, Christy Tinnes and Christine Keller of Groom Law Group, Chartered on how and when the health care changes will affect employers. | Articles | 30-Apr-2010 |
| 19 | Expert Q&A on the US Supreme Court Oral Arguments on ... An expert Q&A with Tom Christina of Ogletree, Deakins, Nash, Smoak & Stewart, P.C. on the US Supreme Court oral arguments on the individual mandate provision and the Medicaid expansion provision under the Affordable Care Act. | Articles | 01-May-2012 |
| 20 | Expert Q&A on the US Supreme Court Oral Arguments on ... An expert Q&A with Thomas M. (Tom) Christina of Ogletree, Deakins, Nash, Smoak & Stewart, P.C. on the US Supreme Court oral arguments in the cases challenging the individual mandate requirement and the Medicaid expansion provision under the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010. | Articles | 25-Apr-2012 |
| 21 | Expert Q&A on the US Supreme Court's Health Care Reform ... An expert Q&A with Christine L. Keller and Mark C. Nielsen of Groom Law Group, Chartered on what employers can expect in light of the US Supreme Court’s ruling on health care reform. | Articles | 14-Aug-2012 |
| 22 | Final Application for Early Retiree Reinsurance Program Groom Law Group, Chartered Memorandum describing the final application issued by the Department of Health and Human Services that employers must use to request reimbursement of the cost of providing health coverage to early retirees ages 55 to 64. Click here to view full text. | Articles | 01-Jul-2010 |
| 23 | Form W-2 Health Care Reporting Made Optional for 2011 This Article describes Internal Revenue Service relief (for 2011 only) from the requirement that employers report the cost of employer-sponsored health care coverage on IRS Form W-2. Click here to view full text. | Articles | 12-Oct-2010 |
| 24 | Health Care Coverage for Adult Children Seyfarth Shaw LLP Memorandum explaining the tax treatment of employer-provided reimbursements for medical care expenses incurred for an employee’s adult child. Click here to view full text. | Articles | 29-Apr-2010 |
| 25 | Health Care Open Enrollment For 2011 This Article explains issues employers must consider to comply with the 2010 health care reform requirements, including whether to maintain grandfathered or non-grandfathered health plans, and what amendments must be made to plans and communicated to employees during the open enrollment process. | Articles | 01-Nov-2010 |
| 26 | Interim Final Rule on the Pre-existing Condition Insurance ... Groom Law Group, Chartered Memorandum describing the Pre-Existing Condition Insurance Plan program created by the Patient Protection and Affordable Care Act to provide health insurance coverage to uninsured individuals with pre-existing conditions. Click here to view the full text. | Articles | 16-Aug-2010 |
| 27 | Interim Final Rules Addressing Appeal Process Changes Groom Law Group, Chartered Memorandum describing the interim final rules relating to internal claims and appeals and external review processes under the health care reform legislation. Click here to view the full text. | Articles | 28-Jul-2010 |
| 28 | Interim Final Rules Addressing Preventive Care Requirements Groom Law Group, Chartered Memorandum explaining the interim final rules under the health care reform legislation requiring group health plans and health insurers to cover specified preventive health services and to eliminate cost-sharing requirements for these services. Click here to view full text. | Articles | 22-Jul-2010 |
| 29 | Interim Final Rules on Pre-existing Condition Exclusions ... Groom Law Group, Chartered Memorandum explaining the requirements related to pre-existing condition exclusions, annual and lifetime dollar limits, rescissions, choice of providers and coverage of emergency services under the health care reform legislation and the interim final rules issued by government agencies. Click here to view full text. | Articles | 29-Jun-2010 |
| 30 | Internal Claims and Appeals and External Review under ... This Article explains the new rules for the internal claims and appeals process and the external review procedure requirements under health care reform, which require non-grandfathered group health plans and health insurers to make significant changes to their existing procedures. | Articles | 01-Sep-2011 |
| 31 | Internal Revenue Service Issues Guidance on Over-the ... Groom Law Group, Chartered Memorandum describing Internal Revenue Service guidance on the ability of employer-provided health plans to reimburse over-the-counter expenses. Click here for full text. | Articles | 23-Sep-2010 |
| 32 | Internal Revenue Service Provides Further Guidance on ... Groom Law Group, Chartered Memorandum explaining additional guidance on the health care tax credit available to qualifying small businesses. Click here to view full text. | Articles | 05-Jan-2011 |
| 33 | Internal Revenue Service Releases Draft Form for Claiming ... Groom Law Group, Chartered Memorandum discussing the Internal Revenue Service release of draft Form 8941, which allows small employers to calculate and claim their small business health insurance tax credit. Click here to view full text. | Articles | 06-Oct-2010 |
| 34 | Internal Revenue Service Relief on PPACA $500,000 ... Groom Law Group, Chartered Memorandum describing the entities subject to the $500,000 deduction limit under health care reform legislation for payments to employees and other service providers. Click here to view full text. | Articles | 28-Dec-2010 |
| 35 | Model Notices and Interim Guidance on the PPACA Claims ... Groom Law Group, Chartered Memorandum describing the interim guidance and model notices addressing the claims, appeals and external review processes required by the health care reform legislation. Click here to view the full text. | Articles | 25-Aug-2010 |
| 36 | New Interim Rules for Pre-existing Condition Exclusions ... Seyfarth Shaw LLP Memorandum explaining the requirements under the health care reform legislation and the interim final rules issued by government agencies related to pre-existing condition exclusions, annual and lifetime limits, rescissions and certain patient protections. Click here for full text. | Articles | 28-Jun-2010 |
| 37 | New Interim Rules Issued for Adult Dependent Coverage Seyfarth Shaw LLP Memorandum describing the rules related to providing dependent health coverage to adult children until they attain age 26. Click here to view full text. | Articles | 17-May-2010 |
| 38 | New Requirements for Health Care Flexible Spending ... Seyfarth Shaw LLP Memorandum describing two new requirements under health care reform that apply to health care flexible spending accounts. Click here for full text. | Articles | 26-May-2010 |
| 39 | Nondiscrimination in Fully-insured Group Health Plans Seyfarth Shaw LLP Memorandum discussing Internal Revenue Service guidance on the nondiscrimination rules for fully-insured group health plans. Click here to view full text. | Articles | 12-Oct-2010 |
| 40 | Preparing for Health Care Reform: A Chronological Guide for ... This Article provides an overview of the major provisions of health care reform legislation affecting employers and explains the requirements they should focus on in each year. | Articles | 30-Apr-2010 |
| 41 | Provisions Requiring Attention in 2012 and 2013 under Health ... A guide to the major provisions of health care reform legislation requiring attention in 2012 and 2013. Provisions discussed include: summaries of benefits and coverage (SBCs); comparative effectiveness fees; quality of care reporting; W-2 reporting; administrative simplification; health flexible spending account (FSA) limits; loss of Medicare Part D subsidy deduction; increase of the Federal Insurance Contributions Act (FICA) Medicare tax rate; notice of state insurance exchanges; and automatic enrollment. | Articles | 23-Sep-2011 |
| 42 | Required First-dollar Coverage for Preventive Services Seyfarth Shaw LLP Memorandum describing the interim final rules that clarify the requirement under the health care reform legislation that group health plans provide first-dollar coverage for preventive services. Click here to view full text. | Articles | 16-Jul-2010 |
| 43 | Retiree Reinsurance Program Interim Final Regulation Groom Law Group, Chartered Memorandum explaining the retiree reinsurance program through which plan sponsors can receive reimbursement for costs relating to medical claims incurred by retirees ages 55 to 64. Click here to view the full text. | Articles | 06-May-2010 |
| 44 | Severance negotiations: current international trends This chapter considers current trends in the termination of employees, particularly in the negotiation of severance and compromise agreements, in Finland, France, Germany, Hong Kong, Italy, Spain, Sweden and the UK (England and Wales). | Articles | 01-Jun-2008 |
| 45 | Small Business Health Care Tax Credit Groom Law Group, Chartered Memorandum explaining the details of the health care tax credit available to qualifying small businesses. Click here to view full text. | Articles | 25-May-2010 |
| 46 | Table of Effective Dates for Key Provisions of Health Care ... Groom Law Group, Chartered table describing the effective dates for key provisions of health care reform. Click here to view full text. | Articles | 07-Apr-2010 |
| 47 | Webinar: Summaries of Benefits and Coverage under Health ... On September 21, 2011, Practical Law Company and Venable LLP presented Summaries of Benefits and Coverage under Health Care Reform: Your Guide to the New Requirements, a one hour webinar on compliance with the summaries of benefits and coverage explanation requirement under health care reform and implementing regulations. For a copy of the recording click here. Click here to download a pdf of the webinar slides. | Articles | 23-Sep-2011 |