Alden J. Bianchi

Alden J. Bianchi

Mintz Levin

Contact  |  View Bio  |  RSS

Latest Publications

Share:

The Future of the Affordable Care Act Week 6: Focus on the Individual Health Insurance Market

A recent report from the nation’s top actuaries takes a sobering look at the challenges policy makers face in creating a viable individual (i.e., non-group) health insurance market—a critical component of any plan to replace...more

2/17/2017 - Actuaries Affordable Care Act Health Insurance Healthcare Reform Medicaid

EEOC v. Flambeau, Judicial Restraint, and the (Uncertain) Future of Employer-Sponsored Wellness Programs

On January 25, the Seventh Circuit Court of Appeals issued it much-anticipated decision in EEOC v. Flambeau, Inc. This case involved the regulation of employer-sponsored wellness plans and programs. Since 2006, the rules...more

1/31/2017 - ADA Affordable Care Act EEOC HRA Safe Harbors Wellness Programs

The Future of the ACA Week 5: The Rep. Tom Price Plan(s)

This week continues our survey of key Republican proposals to “repeal and replace” the Affordable Care Act (ACA). In the past two weeks, we have reviewed the Trump/Pence transition plan, entitled “Healthcare Reform to Make...more

1/11/2017 - ACA Employer Mandates Healthcare Reform Medicaid Premium Subsidies Trump Administration

The Future of the ACA Week 4: The Ryan Plan, “A Better Way”

The recent Republican election victories appear to ensure that the Affordable Care Act’s (ACA) days are numbered. But with nearly a fifth of the U.S. economy, and the health care coverage for some tens of millions of U.S....more

12/29/2016 - Affordable Care Act ERISA Health Savings Accounts Healthcare Healthcare Reform HIPAA HSA Medical Stop-Loss Rules Medicare MEWAs Wellness Programs

The Future of the ACA (Week 3): The Trump Plan, “Healthcare Reform to Make America Great Again”

The Trump campaign promised to “repeal and replace” the Affordable Care Act. On the campaign trail, candidate Trump was particularly critical of the ACA’s individual mandate, the subsidization of premium charges to older...more

12/14/2016 - Affordable Care Act Health Savings Accounts Healthcare Reform Medicaid Medicare Presidential Elections Trump Administration

The Future of the Affordable Care Act (Week 2): A Framework for Handicapping Proposals to Replace the ACA

The Affordable Care Act made fundamental and important changes to the way the United States finances health care. The law did not represent a radical departure from prior law or policy, however. The ACA instead worked within,...more

12/7/2016 - Affordable Care Act Healthcare Reform Medicaid

The Future of the Affordable Care Act (Week 1): Assessing the New Normal

The Affordable Care Act was—at least until the election of Donald J. Trump as President—the single most important piece of Federal social legislation in the United States in more than a generation. The law’s fate is now...more

11/29/2016 - Affordable Care Act Healthcare Reform Presidential Elections Trump Administration

Labor Department Issues FAQs Explaining Aspects of the 2016 Final Fiduciary Rule

In April of this year, the Department of Labor issued a suite of rules (i) expanding the class of persons and entities who are fiduciaries for purposes of ERISA and the Internal Revenue Code; (ii) providing two new prohibited...more

11/3/2016 - Best Interest Contract Exemptions DOL ERISA Fiduciary Rule FINRA Internal Revenue Code (IRC) IRA Prohibited Transactions Retirement

ACA Reporting on Forms 1094-C and 1095-C, AIRTN500 Error Messages, and Incorrect and Missing Taxpayer Identification Numbers...

Employer-sponsored group health plans and health insurance issuers (or carriers) are subject to information reporting requirements under the Affordable Care Act (ACA), including the obligation to report taxpayer...more

9/22/2016 - Affordable Care Act Covered Employees Form 1094 Form 1095 IRS Minimum Essential Coverage Proposed Regulation Solicitation Taxpayer Identification Number

Hospital and Fixed Indemnity Policies; Excepted Benefits; Supplemental Coverage under Recently Proposed Treasury Regulations; and...

We reported in a recent post on proposed regulations dealing with, among other things, the treatment of hospital indemnity or other fixed indemnity insurance products in the group market. This post takes a closer look at the...more

8/27/2016 - Affordable Care Act Employer Group Health Plans ERISA Health and Welfare Plans Health Insurance HHS Hospitals Indemnity Minimum Essential Coverage NAIC Supplemental Insurance

The Department of Labor’s 2016 Final Fiduciary and Conflict of Interest Regulations: Amendments to Prohibited Transaction...

This post continues our examination of the Department of Labor’s suite of final fiduciary and conflict of interest regulations. Our previous posts discussed the newly expanded definition of “investment advice fiduciary”; the...more

7/15/2016 - Best Interest Contract Exemptions Brokers Conflicts of Interest Covered Transactions Disclosure Requirements DOL ERISA Fiduciary Duty Insurance Agents Internal Revenue Code (IRC) Prohibited Transactions Recordkeeping Requirements

The Impact of Recently Proposed Regulations on Ineligible Nonqualified Plans Under Internal Revenue Code § 457(f)

The Treasury Department and the Internal Revenue Service recently issued comprehensive proposed regulations governing nonqualified plans subject to tax under Internal Revenue Code § 457. Code § 457 prescribes the tax rules...more

7/8/2016 - Deferred Compensation Forfeiture Income Taxes Internal Revenue Code (IRC) IRS Non-Compete Agreements Proposed Regulation Section 409A Section 457(f) Severance Agreements Tax Exempt Entities U.S. Treasury Vesting

Hospital and Fixed Indemnity and Disease-Specific Policies in the Cross Hairs: Tri-Agency Proposed Rule Portends Some Disruption

On June 10, the Departments of Treasury, Labor, and Health and Human Services (The “Departments”) issued a set of proposed regulations dealing with expatriate health plans, excepted benefits, lifetime and annual limits, and...more

6/15/2016 - Affordable Care Act DOL Employee Benefits Employer Group Health Plans HHS HIPAA Indemnity Insurance Proposed Regulation U.S. Treasury

In Case You Missed It: The EEOC Sneaks in Its Final Wellness Program Rule Ahead of The DOL’s New OT Rule

The employer community was sent into a frenzy with the Department of Labor’s release on May 18, 2016 of its final white-collar overtime regulations. Just two days before however, the Equal Employment Opportunity Commission...more

6/2/2016 - ADA Disability Discrimination EEOC GINA Safe Harbors Wellness Programs

The Department of Labor’s 2016 Final Fiduciary and Conflict of Interest Rule: The Best Interest Contract Exemption

Last month the U.S. Department of Labor published a suite of final regulations governing the fiduciary status of, and prescribing conflict of interest rules that apply to, persons who provide investment advice to...more

5/26/2016 - Benefit Plan Sponsors Best Interest Contract Exemptions Conflicts of Interest DOL ERISA Fiduciary Duty Investment Adviser IRA Remedies Retirement Plan

The Depart of Labor’s 2016 Final Fiduciary and Conflict of Interest Regulations: The New Fiduciary Standard

With this post, we begin our substantive explanation of the Department of Labor’s suite of final fiduciary and conflict of interest regulations. For the financial services industry, and for the retirement plans and IRAs,...more

5/13/2016 - Conflicts of Interest DOL ERISA Fiduciary Duty Investment Adviser IRA Prohibited Transactions Retirement Plan

Private Equity Funds, Controlled Groups, and Multi-Employer Plan Withdrawal Liability: The Lessons of Sun Capital Partners vs. New...

Both the Internal Revenue Code (the “Code”) and the Employee Retirement Income Security Act (“ERISA”) contain rules that aggregate trades and businesses under common control. For the most part, these rules are intended to...more

4/12/2016 - Controlled Groups ERISA Internal Revenue Code (IRC) Multiemployer Plan Private Equity Funds Sun Capital Partners Withdrawal Liability

Hold on to Your (Fiduciary) Hats: the Countdown to Compliance with the Department of Labor’s Final Fiduciary Rules Begins

After six years in the hopper, the Department of Labor finally issued final fiduciary regulations late last week that will greatly impact a wide variety of stakeholders. The Employee Retirement Income Security Act (ERISA)...more

4/11/2016 - Benefit Plan Sponsors DOL ERISA Fiduciary Duty Final Rules

EEOC v. Flambeau, Voluntary Plans, the Insurance Safe Harbor, and the Future of Wellness Programs

The benefits world was set abuzz late last year with Equal Employment Opportunity Commission v. Flambeau, Inc., in which the Federal District Court for the Western District of Wisconsin upheld the validity of Wisconsin-based...more

4/1/2016 - ADA Corporate Counsel EEOC Employer Group Health Plans Voluntary Participation Wellness Programs

Gobeille v. Liberty Mutual: The Dog That Didn’t Bark, and the Next Front in the Preemption War

Recently, we reported on Gobeille v. Liberty Mutual, in which the Supreme Court invalidated the Vermont all-payer claims data base law. Applying what appeared to us as a straight-forward application of existing ERISA...more

3/22/2016 - Employer Group Health Plans ERISA Gobeille v Liberty Mutual Insurance Com. Health Insurance Preemption State and Local Government

Supreme Court Rules that ERISA Preempts Vermont Claims Reporting Requirement

The Employee Retirement Income Security Act of 1974 (ERISA) made the regulation of employee benefit plans principally a matter of Federal concern. ERISA broadly and generally preempts—or renders inoperative—state laws that...more

3/15/2016 - Employer Group Health Plans ERISA Gobeille v Liberty Mutual Insurance Com. Health Insurance Preemption Reporting Requirements SCOTUS

The Affordable Care Act’s Reporting Electronic Backbone—The AIR System

For the last half of 2015, we spent a good deal of time explaining the Affordable Care Act reporting requirements that applied to carriers and large employers. This post examines the how of ACA reporting. In particular, it...more

2/12/2016 - Affordable Care Act Applicable Large Employers (ALE) Electronic Filing Employer Group Health Plans Health Insurance IRS Registration Requirement Reporting Requirements

Staffing Firms, Educational Organizations, and Breaks-in-Service under the Affordable Care Act Employer Shared Responsibility...

In Q&A format, recently issued Notice 2015-87 addresses a number of pressing issues that have arisen under the Affordable Care Act (ACA), including that law’s employer shared responsibility rules, information reporting...more

2/12/2016 - Affordable Care Act Applicable Large Employers (ALE) Comment Period Educational Institutions Full-Time Employees IRS Look-Back Measurement Period Reporting Requirements Shared Responsibility Rule Staffing Agencies

Integrated Health Reimbursement Accounts, Coordination with Family Coverage, and Notice 2015-87—Something’s Missing

Issued at the end of last year, Notice 2015-87 provided detailed guidance on a host of topics. The notice has been referred to colloquially in some quarters as the “pot luck” notice. Among other things, the notice, in Q&A 4,...more

2/3/2016 - Affordable Care Act Dependents Employer Group Health Plans HRA IRS Spouses U.S. Treasury

141 Results
|
View per page
Page: of 6

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×