Damian Myers

Damian Myers

Proskauer Rose LLP

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IRS Extends Distribution (Not Filing) Deadline for ACA Reporting and Continues Good Faith Standard

Last week, the IRS announced (see Notice 2016-70) an extension to the distribution (but not filing) deadline for the Affordable Care Act (ACA) reporting requirements set forth in Sections 6055 and 6056 of the Internal Revenue...more

11/21/2016 - Affordable Care Act Employee Benefits Employer Mandates Filing Deadlines Form 1094 Form 1095 Health Insurance Healthcare Internal Revenue Code (IRC) IRS Reporting Requirements Section 6055 Section 6056 Time Extensions

Election Results Likely to Result in the End of the ACA as We Know It, But Employers and Plan Sponsors Should Stay the Course for...

Over the past five years or so, Republican Congressmen have repeatedly taken steps to repeal President Obama’s landmark legislative effort – the Patient Protection and Affordable Care Act (the “ACA”). However, those efforts...more

11/10/2016 - Affordable Care Act Cadillac Tax Donald Trump Employee Benefits Employer Mandates Health Insurance Healthcare Individual Mandate Medicaid Medical Device Tax Medicare Taxes Presidential Nominations Public Health Insurance Marketplace Tax Credits

IRS Issues New EPCRS Guidelines to Coordinate with Limited Determination Letter Program

On September 29, 2016, the IRS released new guidelines under its Employee Plans Compliance Resolution System (EPCRS). EPCRS consists of three programs by which plan sponsors can correct plan documentation or operational...more

10/6/2016 - Determination Letter Employee Benefits EPCRS IRS

ACA Reporting Update – 2016 Draft Forms & Instructions Released

Since our last ACA Reporting Update, the extended deadlines to distribute Forms 1095-B and 1095-C to covered individuals and employees and to file the forms with the IRS have passed. The IRS has stated, however, that late...more

8/5/2016 - Affordable Care Act COBRA Employer Group Health Plans ERISA Form 1094 Form 1095 Forms Guidance Update IRS Reporting Requirements

Marketplace Subsidy Notices – What Employers Should Know

As promised by the Centers for Medicare & Medicaid Services (CMS) in late-2015, the Federally-Facilitated Marketplaces (FFMs) have started sending notices informing employers that employees have enrolled in a FFM and were...more

7/8/2016 - Affordable Care Act Appeals CMS Employer Liability Issues Federally Facilitated Exchanges Internal Revenue Code (IRC) IRS Multiemployer Plan Penalties Premium Subsidies Shared Responsibility Rule

ACA Reporting Update – The Final Stretch

After months of preparation and multiple iterations of (sometimes conflicting) IRS guidance, health coverage providers and applicable large employers are nearing the end of the 2015 reporting season under the Affordable Care...more

3/3/2016 - Affordable Care Act Applicable Large Employers (ALE) Employer Group Health Plans Filing Deadlines Form 1094 Form 1095 Good Faith IRS Minimum Essential Coverage Penalties Reporting Requirements

The ERISA Litigation Newsletter - December 2015

Editor's Overview - In this month's newsletter, we focus on the recent wave of guidance and case law related to the Affordable Care Act. We also discuss IRS Notice 2015-86, which provides guidance on the application of...more

1/4/2016 - Affordable Care Act Attorney's Fees Automatic Enrollment Burwell v Hobby Lobby Cadillac Tax Contraceptive Coverage Mandate Disability Benefits DOL ERISA Good Faith Health and Welfare Plans HRA IRS Mental Health Parity Rule Obergefell v. Hodges PBGC Preventive Health Care Qualified Retirement Plans SCOTUS US v Windsor Wellness Programs

IRS Extends Deadlines for Affordable Care Act Reporting

On December 28, 2015, the IRS released Notice 2016-4, which extended the distribution and filing deadlines for the Affordable Care Act (ACA) reporting requirements set forth in Sections 6055 and 6056 of the Internal Revenue...more

12/29/2015 - Affordable Care Act Applicable Large Employers (ALE) Filing Deadlines Good Faith IRS Minimum Essential Coverage Popular Reporting Requirements

IRS Notice 2015-87 (Part 1) – IRS Issues New HRA Integration Rules

On December 16, 2015, the Internal Revenue Service issued Notice 2015-87 containing guidance on a wide-range of topics under the Affordable Care Act (ACA). In addition to providing guidance on affordability and COBRA matters...more

12/22/2015 - Affordable Care Act Employer Group Health Plans Health Insurance HRA IRS Medical Reimbursement Plans New Guidance

IRS Notice 2015-86 — The Limited Effect of Obergefell

Last week, the Internal Revenue Service (IRS) issued Notice 2015-86, providing guidance on the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to qualified retirement plans and health and welfare...more

12/18/2015 - ERISA Health and Welfare Plans IRS New Guidance Obergefell v. Hodges Qualified Retirement Plans Same-Sex Marriage SCOTUS US v Windsor

So-Called Cadillac Tax Delayed until 2020

On December 16, 2015, the House of Representatives struck a tentative deal on an appropriations bill that would fund the federal government through the 2016 fiscal year. Among other things, the 2016 Consolidated...more

12/17/2015 - Cadillac Tax Employer Group Health Plans Health Insurance Pending Legislation Tax Deductions

The ERISA Litigation Newsletter - November 2015

Editor's Overview - This month we take a look at how the lower courts have been dealing with claims for retiree health benefits after the U.S. Supreme Court's ruling in M&G Polymers USA, LLC v. Tackett, 135 S. Ct. 926...more

12/1/2015 - ADA Ambiguous Collective Bargaining Agreements (CBA) EEOC ERISA IRS M&G Polymers v Tackett Obergefell v. Hodges Proposed Regulation Retirement Plan SCOTUS Spouses Vesting Wellness Programs

ACA Automatic Enrollment Mandate Repealed by Bipartisan Budget Act

On Monday, November 2nd, the President signed the Bipartisan Budget Act of 2015 (BBA). Some legislators had hoped that a budget deal would at least include a repeal of the controversial 40% excise tax on high-cost health...more

11/4/2015 - Affordable Care Act Automatic Enrollment DOL Employer Group Health Plans Employer Mandates Federal Budget FLSA Full-Time Employees Health Insurance Individual Mandate New Legislation Opt-Outs Popular

IRS Issues Proposed Regulations to Accommodate Obergefell

On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor...more

10/27/2015 - DOMA Due Process Equal Protection Federal Taxes Fourteenth Amendment IRS Obergefell v. Hodges Popular Proposed Regulation Same-Sex Marriage SCOTUS Spouses US v Windsor

New IRS Guidance on 40% Excise Tax Previews Future Regulatory Complexity

Although public opposition to the 40% excise tax on high-cost health care is rapidly growing, the IRS continued to develop a regulatory framework for administration of the excise tax through its issuance of Notice 2015-52 on...more

8/3/2015 - Affordable Care Act Comment Period Employer Liability Issues Excise Tax Flexible Spending Accounts Health Insurance Health Savings Accounts Healthcare Income Taxes IRS New Guidance Plan Administrators

ACA Reporting Update: New Forms, Higher Penalties & Other Guidance

With the impending deadline early next year, most applicable large employers are (or should be) in the process of gearing up for what is perhaps the biggest Affordable Care Act (“ACA”) compliance challenge this year — the...more

7/29/2015 - Affordable Care Act COBRA Corporate Counsel Employer Liability Issues Employer Mandates Filing Deadlines IRS New Legislation Reporting Requirements Tax Penalties Trade Preferences Extension Act (TPEA)

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