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Affordable Care Act: Hobby Lobby Decision Limits Contraception Requirement

As widely reported, on June 30th, the United States Supreme Court held in Burwell v. Hobby Lobby Stores that certain methods of contraception under the preventive health services requirements of the Patient Protection and...more

7/9/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Contraceptives Hobby Lobby Religious Exemption Religious Freedom Restoration Act SCOTUS

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more

5/21/2014 - DOMA Employee Benefits IRS Marriage Retirement Plan Same-Sex Marriage SCOTUS

Affordable Care Act: Final Rules Provide Transition Relief for Key Provisions of the Employer Mandate

The U.S. Treasury Department has issued final regulations implementing the employer shared responsibility provisions, also referred to as the play-or-pay penalties, under the Patient Protection and Affordable Care Act (ACA)...more

2/17/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare Pay or Play Shared Responsibility Rule Transition Relief

IRS Issues Final Regulations on Suspending or Reducing Safe Harbor 401(k) Contributions

The U.S. Department of Treasury and the Internal Revenue Service have issued final regulations providing guidance on permitted midyear reductions or suspensions of safe harbor nonelective and safe harbor matching...more

11/23/2013 - 401k Defined Contribution Plans IRS Retirement Plan Safe Harbors

IRS Clarifies Tax Treatment of Same-Sex Spouses

The Treasury Department and Internal Revenue Service (“IRS”) have issued a landmark ruling that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax...more

9/3/2013

Affordable Care Act: Implementation of Reporting Requirements and Penalties Delayed One Year

The Department of Treasury announced on July 2 that it will provide transition relief of one additional year for the mandatory employer and insurer reporting requirements under the Patient Protection and Affordable Care Act...more

7/5/2013 - Affordable Care Act Delays Employer Mandates Healthcare Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Defense of Marriage Act: What the U.S. Supreme Court’s Windsor Decision May Mean for Employer-Sponsored Benefit Plans

Now that the U.S. Supreme Court has ruled in U.S. v. Windsor that the federal Defense of Marriage Act (“DOMA”) is an unconstitutional “deprivation of the equal liberty of persons that is protected by the Fifth Amendment of...more

6/27/2013 - Discrimination DOMA Due Process Employee Benefits Equal Protection Estate Tax Health Insurance Retirement Plan Same-Sex Marriage SCOTUS

Final Rules on Wellness Programs under the Affordable Care Act

Plan sponsors should review wellness programs for compliance with recently issued final rules, which among other things increase the maximum permissible award for certain wellness programs. On May 29, the Internal Revenue...more

6/17/2013 - Affordable Care Act Compliance Final Rules Health Plan Sponsors Healthcare Wellness Programs

Affordable Care Act: Employers Must Soon Provide Marketplace Notices to Employees

Employers have until October 1, 2013, to provide notice to current employees of coverage options available through the Health Insurance Marketplace established under the Affordable Care Act. On May 8, 2013, the U.S....more

5/15/2013 - Affordable Care Act Employer Group Health Plans Notice Requirements

Affordable Care Act: New Requirements for Summary of Benefits and Coverage

The Departments of Labor, Treasury, and Health & Human Services have issued new guidance on the content requirements for health plan summaries of benefits and coverage (“SBCs”). Plan sponsors should ensure that the SBCs...more

4/30/2013 - Affordable Care Act Health Plan Sponsors Healthcare Minimum Essential Coverage SBC

Supreme Court Clarifies Subrogation Rights, Emphasizes Need for Precise Plan Language

Plan sponsors, particularly those that sponsor self-funded health plans, should review plan document provisions in light of the recent decision of the Supreme Court of the United States in US Airways, Inc. v. McCutchen. In...more

4/25/2013 - Health Plan Sponsors McCutchen v. U.S. Airways SCOTUS Subrogation US Airways

Employer Compliance in 2013 under the Affordable Care Act

Having survived the election and a Supreme Court challenge (for the most part), the Affordable Care Act (ACA) is here to stay. Employers should evaluate the requirements under ACA that apply to their group health plans for...more

2/20/2013 - Affordable Care Act Compliance Flexible Spending Accounts Health Insurance Exchanges Medicare Taxes Notice Requirements Patient-Centered Outcomes Research Trust Retiree Drug Expenses Tax Deductions W-2

Final HIPAA Regulations: What's Changed (and What Hasn't) for Group Health Plans

The Office for Civil Rights of the Department of Health and Human Services (“OCR”) has issued final regulations modifying the Health Insurance Portability and Accountability Act (“HIPAA”) Privacy, Security, Breach...more

2/8/2013 - Business Associates Covered Entities Data Breach Employer Group Health Plans Enforcement GINA HHS HIPAA HIPAA Omnibus Rule HITECH Notice Requirements OCR PHI Privacy Policy

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