Beth Alcalde

Beth Alcalde

Akerman LLP

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IRS Disallows Shifting Employee Health Coverage Burden to Exchanges

Certain employers hoped that they had discovered a way to "have their cake and eat it too". In response to the looming employer mandate for employers with 50 or more employees – the requirement to offer full - time employees...more

6/2/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare IRS Popular

Health Care Reform – New Guidance For Employers And Relief For Mid-Size Employers

Employers in all industries are well aware of the complexities of the Affordable Care Act, and the seemingly constant barrage of guidance that interprets the health care reform requirements that apply to them. We have a...more

2/25/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare Healthcare Reform Pay or Play Shared Responsibility Rule

Employee Benefits Update: 2013 Year End Plan Tasks

As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more

11/25/2013 - 401k Affordable Care Act Cafeteria Plans COBRA Deadlines DOL DOMA Employee Benefits Flexible Spending Accounts GINA Health and Welfare Plans Healthcare Healthcare Reform HIPAA Hurricane Sandy IRS Mental Health Parity Rule MHPAEA Qualified Health Plans Reporting Requirements Same-Sex Marriage W-2 Year-End Planning

ACA Temporary Reinsurance Fees – Clues From HHS Guidance Of October 30, 2013

What is the "temporary reinsurance fee"? The Affordable Care Act ("ACA") requires the creation of a transitional reinsurance program for the first three years (2014-2016) of the state health insurance exchanges to help...more

11/13/2013 - Affordable Care Act HHS Reinsurance Transition Relief

Health Flexible Spending Accounts – Modification Of "Use It Or Lose It" Rule

Many employers offer health flexible spending account arrangements ("Health FSAs") through cafeteria plans to their employees. Historically, Health FSAs have been subject to a "use it or lose it" requirement, meaning that...more

11/6/2013 - Cafeteria Plans Carryover Basis Flexible Spending Accounts Healthcare IRS

Supreme Court Decision Striking Down DOMA Will Have a Significant Impact on Employer-Sponsored Benefits

The United States Supreme Court ruled on June 26 in United States v. Windsor, U.S., No 12-307, that the definitions of “marriage” and “spouse” contained in the Defense of Marriage Act (DOMA) excluding same-sex partners are a...more

7/8/2013 - Civil Unions DOMA Domestic Partnership Due Process Employee Benefits Employer Mandates Essential Health Benefits Fifth Amendment Health and Welfare Plans Marriage Qualified Retirement Plans Retirement Plan Same-Sex Marriage US v Windsor

Are You Considering Conditioning A Job Offer On An Agreement That The Applicant's Disabled Dependent Won't Enroll In The Health...

Traditional employment laws often interact with traditional employee benefit laws. One such example is the Americans with Disabilities Act (ADA)'s impact on employer-sponsored group health plans. As group health plan costs...more

4/3/2013 - ADA Affordable Care Act Conditional Job Offers Disability Disability Discrimination Discrimination Employer Group Health Plans GINA Healthcare HIPAA Hiring & Firing

Health Care Reform - Should Employers Reduce Expected Health Costs In 2014 By Transitioning Some Full Time Employees To Part Time...

2013 is shaping up to be a very busy year for employers in all industries, with the continued implementation of the Patient Protection and Affordable Care Act ("ACA"). Recognizing that in 2014, applicable large employers will...more

2/1/2013 - Affordable Care Act Employer Group Health Plans Employer Healthcare Costs Full-Time Employees

Health Care Reform: Recent Guidance on "Play or Pay" Rules for Applicable Large Employers in 2014

Many important aspects of the Patient Protection and Affordable Care Act ("ACA") will go into effect in 2014, including the implementation of health insurance exchanges, and the requirement for certain employers to offer...more

1/17/2013 - Affiliates Affordable Care Act Employer Group Health Plans Health Insurance Exchanges IRS Pay or Play Subsidiaries

Employee Benefits Update: Recent Updates and Year End Tasks

As the end of the year approaches, employers and plan sponsors of certain retirement plans, health and welfare plans and deferred compensation arrangements have a number of year-end tasks and deadlines. Failure to comply with...more

11/26/2012 - Employee Benefits

Deadline Approaching for Section 409A Year-End Correction

Section 409A Year-End Correction Deadline: Compensation arrangements such as employment or severance agreements, that provide for payments that are contingent on the execution of a release, must be brought into compliance...more

11/26/2012 - Compliance IRS Section 409A Severance Agreements

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