Alden J. Bianchi

Alden J. Bianchi

Mintz Levin

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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

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

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 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 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

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 11 of 24): Reporting 2015 Coverage of “MV-Lite”...

In Notice 2014-69, the Treasury Department and the IRS clarified that a group health plan that fails to provide substantial coverage for in-patient hospitalization and physician services will not be treated as providing...more

9/30/2015 - Affordable Care Act Amended Regulation Employer Group Health Plans Employer Liability Issues Health Insurance HHS Hospitals IRS Minimum Essential Coverage Minimum Value Plans Physicians Proposed Regulation Tax Credits U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 9 of 24): Unraveling the Mystery of Indicator...

The Affordable Care Act’s reporting rules—which are set out in Internal Revenue Code §§ 6055 and 6056—solicit the information needed by the Internal Revenue Service to enforce the individual and employer shared responsibility...more

9/15/2015 - Affordable Care Act Employer Group Health Plans Employer Mandates Internal Revenue Code (IRC) IRS Large Employer Look-Back Measurement Period Minimum Essential Coverage Reporting Requirements Shared Responsibility Rule Subsidies

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 8 of 24): Reporting Offers of Coverage “On...

The Affordable Care Act’s (ACA) employer shared responsibility rules provide applicable large employers (i.e., those with 50 or more full-time and full-time equivalent employees on business days during the preceding calendar...more

9/10/2015 - Affordable Care Act Employer Group Health Plans Excise Tax Health Insurance IRS MEWAs Multiemployer Plan Professional Employer Organization Reporting Requirements Shared Responsibility Rule Staffing Agencies Taft-Hartley Act Tax Credits

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 7 of 24): Mergers and Acquisitions

When it comes to mergers and acquisitions involving at least one applicable large employer (ALE), the substantive rules governing employer shared responsibility (under Internal Revenue Code § 4980H) and the corresponding...more

9/1/2015 - Affordable Care Act Asset Purchaser COBRA Employer Group Health Plans Final Rules Health Insurance IRS Large Employer Reporting Requirements Shared Responsibility Rule Social Security Taxes Stock Deals Successors U.S. Treasury Wages

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

As we reported last week, the IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C. These instructions are of interest to applicable large employers who must report their compliance with the Affordable Care...more

8/19/2015 - Affordable Care Act Employer Group Health Plans Employer Mandates Form 1094 Form 1095 Health Savings Accounts HRA IRS Large Employer Minimum Essential Coverage Reporting Requirements Section 6055 Shared Responsibility Rule Supplemental Insurance

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 1 of 24)

Alden Bianchi, Chair of the our Employee Benefits & Executive Compensation Practice, will provide a weekly installment on the complex reporting obligations outlined by the Affordable Care Act for health insurance carriers and...more

7/20/2015 - Affordable Care Act Compliance Corporate Counsel Employer Group Health Plans Employer Liability Issues Employer Mandates Exceptions Good Faith Health Insurance Individual Mandate IRS Minimum Essential Coverage Penalties Popular Reporting Requirements Self-Funded Health Plans

ACA Countdown to Compliance - 52 Week Series For Employers

In this volume, we have collected the 52 weekly blog posts that comprise the series entitled, The Affordable Care Act—Countdown to Compliance for Employers. The series appeared in the Mintz Levin Employment Matters Blog...more

2/25/2015 - ADA Affordable Care Act Cafeteria Plans EEOC Employer Group Health Plans Employer Mandates ERISA Full-Time Employees Health Insurance Honeywell International HSA Minimum Value Plans Pay or Play Self-Insured Health Plans Shared Responsibility Rule Wellness Programs

Beware of Stop-Loss Coverage Gaps When Choosing a Self-Funded Major Medical Plan

The Affordable Care Act requires applicable large employers to make broad-based offers of group health insurance coverage to substantially all their full-time employees or face potential tax penalties. (The term “applicable...more

2/25/2015 - Affordable Care Act Employer Group Health Plans Health Insurance Minimum Essential Coverage Self-Funded Health Plans Shared Responsibility Rule

The Affordable Care Act—Countdown to Compliance for Employers, Week 5: Health and Human Services (HHS) Wastes No Time Issuing...

Over the last couple of months, we have followed and reported on a particular ACA compliance strategy under which an employer subject to the Affordable Care Act’s employer shared responsibility (or “pay-or-play”) rules...more

11/24/2014 - Affordable Care Act Employer Group Health Plans Employer Mandates Health Insurance HHS Internal Revenue Code (IRC) Minimum Essential Coverage Minimum Value Plans Pay or Play

The Affordable Care Act—Countdown to Compliance for Employers, Week 6: Labor and Treasury Departments Play Whack-a-Mole with...

Last year, the Department of Labor and the Treasury Department/IRS (Departments) issued guidance on the application of certain of the Affordable Care Act’s insurance market reforms to health reimbursement arrangements (HRAs),...more

11/18/2014 - Affordable Care Act Employer Group Health Plans Employer Mandates Flexible Spending Accounts Health Insurance HRA IRS U.S. Treasury

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