Alden J. Bianchi

Alden J. Bianchi

Mintz Levin

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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

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 24 of 24): 5 Predictions

This post concludes our half-year series of posts focusing on the Affordable Care Act’s reporting requirements. These requirements are challenging in the extreme. Carriers and employers, and their vendors, service providers...more

1/4/2016 - Affordable Care Act Applicable Large Employers (ALE) Filing Deadlines IRS Minimum Essential Coverage Reporting Requirements

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 23 of 24): Notice 2016-4 Postpones Reporting and...

Under the Affordable Care Act’s reporting requirements that have been the subject of this series, statements to responsible individuals (a/k/a “employees”)—i.e., Forms 1095-B and 1095-C—must be furnished on or before January...more

12/29/2015 - Affordable Care Act Filing Deadlines IRS Reporting Requirements Time Extensions U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 22 of 24): Affordability, HRA Contributions,...

The Treasury Department and the IRS this week issued Notice 2015-87 that addresses, among other things, the effect of Health Reimbursement Account (HRA) contributions, cafeteria plan flex credits and opt-out payments on...more

12/23/2015 - Affordable Care Act Benefit Plan Sponsors Cafeteria Plans HRA Reporting Requirements

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 21 of 24): Reporting for “MEC” Plans

It took a while, but most employers and their advisors have finally gotten the hang of the Affordable Care Act’s employer shared responsibility rules. That is, they understand generally that: 1. “Applicable Large...more

12/14/2015 - Affordable Care Act Employer Group Health Plans IRS Minimum Essential Coverage Reporting Requirements Shared Responsibility Rule

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 20 of 24): Reporting Affordability on Form...

Affordability—i.e., whether health coverage is “affordable”—occupies an important place in the Affordable Care Act’s (ACA) regulatory scheme. Under that law’s individual mandate, no penalties are imposed for failure to...more

12/4/2015 - Affordable Care Act Employer Group Health Plans Reporting Requirements Safe Harbors Shared Responsibility Rule

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 19 of 24): Terminations, Changes in Status and...

Last week we examined the reporting challenges associated with employee terminations, changes in status, and breaks in service under the monthly measurement method. As we explained, “[t]he final regulations under Code § 4980H...more

12/4/2015 - Affordable Care Act Full-Time Employees IRS Look-Back Measurement Period Reporting Requirements Termination

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 18 of 24): Terminations, Changes in Status and...

The final regulations under Code § 4980H establish two—and only two—methods for determining an employee’s status as full-time: the monthly measurement method and the look-back measurement method. Under the former (as the name...more

11/20/2015 - Affordable Care Act COBRA Form 1095 Full-Time Employees Reporting Requirements Termination

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 17 of 24): Reporting for Offers of Coverage and...

The recently enacted Bipartisan Budget Act of 2015 repealed Section 1511 of the Affordable Care Act (ACA), which generally would have required employers with more than 200 full-time employees to automatically enroll new...more

11/12/2015 - Affordable Care Act Applicable Large Employers (ALE) Automatic Enrollment Employer Group Health Plans Form 1095 Reporting Requirements

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 16 of 24): Reporting for, and Clearing Up...

In an earlier post, we reported on a troubling development in the draft 2015 instructions for Forms 1094-B and 1095-B which, if adopted, would have required sponsors of Health Reimbursement Arrangements (“HRA”) to issue...more

11/3/2015 - Affordable Care Act Employer Group Health Plans Final Rules Form 1094 Form 1095 HRA IRS Medicaid Medicare Medicare Advantage Medicare Part B Minimum Essential Coverage Reporting Requirements State Medicaid Programs Supplemental Insurance TRICARE U.S. Treasury

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