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Christopher K. Buch

Christopher K. Buch

Katten Muchin Rosenman LLP


Latest Publications

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Departments Release Waiting Period Regulations for Group Health Plans

On March 18, the Departments of Health and Human Services, Labor and Treasury (the Departments) issued joint proposed regulations on the Patient Protection and Affordable Care Act’s prohibition of waiting periods of longer...more

4/3/2013 - Affordable Care Act DOL Employer Group Health Plans Healthcare HHS Statutory Waiting Period U.S. Treasury

IRS and US Department of Labor Continue to Expand, Encourage and Simplify Correction Programs in 2013 Updates to EPCRS and DFVCP

Plan sponsors know that errors and failures in administering a retirement plan happen. All too often, changes in administrators, service providers and other staff uncover errors and compliance problems that should be...more

3/1/2013 - Benefit Plan Sponsors EBSA EPCRS ERISA IRS Retirement Plan

IRS Releases Proposed and Final Regulations regarding Health Insurance Premium Tax Credits

On January 30, the Internal Revenue Service released proposed and final regulations regarding the health insurance premium tax credit and the requirement that an employer maintain minimum essential coverage under the...more

2/8/2013 - Affordable Care Act Health Insurance IRS Tax Credits

HHS Releases Language for Use in Updating Business Associate Agreements

On January 25, the Department of Health and Human Services (HHS) published its highly anticipated Health Insurance Portability and Accountability Act (HIPAA) Omnibus Final Rule (Final Rule). The Final Rule covers many topics,...more

2/7/2013 - Business Associates Covered Entities Data Protection HHS HIPAA HIPAA Omnibus Rule PHI

Significant New Fees for Group Health Plans in 2014-2016

The Department of Health and Human Services (HHS) issued proposed regulations in the Federal Register on December 7 which provide guidance regarding the Transitional Reinsurance Program (the Program). The Program will be...more

12/29/2012 - Affordable Care Act Employer Group Health Plans HHS

Section 409A Transition Relief Deadline Quickly Approaching

As the end of the year approaches, important transition relief from penalties and excise taxes imposed by Section 409A of the Internal Revenue Code (the Code) is about to expire. If an employer has an employment agreement or...more

11/14/2012 - Compliance Deferred Compensation Employment Contract IRS Section 409A Severance Agreements

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