Alden J. Bianchi

Alden J. Bianchi

Mintz Levin

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The Affordable Care Act—Countdown to Compliance for Employers, Week 16: So What, Exactly, is an “Offer of Coverage”?

Whether an employer makes the requisite offer of group health plan coverage is critical to the application of the Affordable Care Act’s employer shared responsibility rules as reflected in final implementing regulations...more

9/9/2014 - Affordable Care Act Deadlines Employer Mandates ERISA Full-Time Employees Health Insurance Healthcare Healthcare Reform IRS

The Affordable Care Act—Countdown to Compliance for Employers, Week 22: Charting the Future of the Premium Subsidies (and Employer...

On July 22, 2014, two federal appellate courts issued conflicting decisions, within hours of each other, regarding the IRS final rule published on May 23, 2012 (the “IRS Rule”), intended to implement the exchange-related tax...more

7/28/2014 - Affordable Care Act Chevron Deference Employer Mandates Halbig v Burwell Health Insurance Health Insurance Exchanges Healthcare Reform IRS King v Burwell Subsidies Tax Credits

The Affordable Care Act—Countdown to Compliance for Employers, Week 23: The Impact of Employment Contract Terms on Variable Hour...

For applicable large employers (i.e., employers who employed at least 50 full-time and full-time equivalent employees on business days during the preceding calendar year) endeavoring to comply with the Affordable Care Act’s...more

7/21/2014 - Affordable Care Act Employer Group Health Plans Employer Liability Issues Employer Mandates Final Rules Full-Time Employees Health Insurance Look-Back Measurement Period Part-Time Employees Seasonal Employment Variable Hour Employees

Treasury Department/IRS Issue Proposed Rules on Employer Reporting of Health Insurance Coverage Under the Affordable Care Act

In addition to imposing substantive requirements on health insurance issuers in the group and individual markets and employer-sponsored group health plans, the Patient Protection and Affordable Care Act (Act) imposes three...more

10/22/2013 - Affordable Care Act Health Insurance Health Insurance Exchanges Healthcare IRS Reporting Requirements U.S. Treasury

The Impact of the Supreme Court’s DOMA Decision on Employee Benefit Plans — Some Certainty, Many Unanswered Questions

The regulation of marriage was historically presumed to be the exclusive domain of the states. Since 1996, however, the Defense of Marriage Act of 1996 (“DOMA”) changed this presumption in two important respects...more

7/5/2013 - Civil Unions COBRA Compliance DOMA Domestic Partnership Due Process Employee Benefits Employer Group Health Plans Equal Protection Health Insurance HIPAA Same-Sex Marriage SCOTUS US v Windsor

DOL, IRS, and HHS Put the Brakes on Stand-Alone HRAs Used to Access Health Insurance Coverage in the Individual Market

In a set of Frequently Asked Questions (FAQs) posted to the Department of Labor’s website on January 24, the Departments of Health and Human Services, Labor, and Treasury (the “Departments”) put a stop to an approach to...more

2/4/2013 - Defined Contribution Plans DOL Employer Group Health Plans Health Insurance HHS HRA IRS

HHS Issues Proposed Regulations Implementing Reinsurance Fees Paid by Carriers and Group Health Plans Under the Affordable Care...

The Patient Protection and Affordable Care Act (Act) fundamentally changes the way that health insurance is regulated in the United States. These changes are part of an ambitious statutory scheme that comprehensively reforms...more

1/2/2013 - Affordable Care Act Health Insurance HHS Patient-Centered Outcomes Research Trust Reinsurance

HHS Issues Comprehensive “Essential Health Benefits” Proposed Regulations

Commencing in 2014, the Patient Protection and Affordable Care Act (Act) requires that health insurance coverage provided in the individual and small group markets, including coverage offered through American Health Benefit...more

12/15/2012 - Affordable Care Act Benchmarks Essential Health Benefits Health Insurance Health Insurance Exchanges HHS Lifetime Limits

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