Damian Myers

Damian Myers

Proskauer Rose LLP

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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)

King v. Burwell – Supreme Court Upholds Premium Subsidies under Federally-Run Marketplaces; ACA Remains (Mostly) Unfazed

On June 25, 2015, the United States Supreme Court released its much anticipated King v. Burwell decision regarding the validity of premium assistance issued by Federally-run Marketplaces. Chief Justice Roberts, writing for...more

6/27/2015 - Affordable Care Act Health Insurance Health Insurance Exchanges Healthcare IRS King v Burwell Public Health Insurance Marketplace SCOTUS State Health Insurance Exchanges Subsidies

The ERISA Litigation Newsletter - May 2015

Editor's Overview - This month we focus on the EEOC's proposed rules concerning wellness programs. As our colleague, Amy Covert, discusses, a recent change of position by the EEOC provides employers with opportunities...more

5/22/2015 - ADA Affordable Care Act Best Management Practices DOL EEOC Employer Group Health Plans EPCRS ERISA HIPAA Incentives Voluntary Participation Wellness Programs

EEOC’s Proposed Wellness Regulations Add Burdensome Notice Requirement; Still Prohibit Mandatory HRAs

On April 16, 2015, the Equal Employment Opportunity Commission (EEOC) released proposed regulations covering wellness programs that involve disability-related inquiries or medical examinations....more

4/29/2015 - ADA Affordable Care Act Disability Discrimination EEOC Employer Group Health Plans ERISA Health Insurance Notice Requirements Proposed Regulation Wellness Programs

The ERISA Litigation Newsletter - April 2015

Editor's Overview - In this month's Newsletter, Robert Rachal discusses recent "church plan" rulings where some federal judges have declined to give deference to long-standing, consistent guidance from the Internal...more

4/24/2015 - Breach of Duty Churches CIGNA Cost-Sharing ERISA Health Insurance Hospitals Internal Revenue Code (IRC) IRS Religious Institutions Standing

IRS Relaxes Correction Requirements for Elective Deferral (But Not After-Tax Contribution) Failures under EPCRS

Less than a week after issuing significant modifications to the Employee Plans Compliance Resolution System (EPCRS) (as described in our March 31, 2015 blog), the Internal Revenue Service (IRS) further modified EPCRS through...more

4/7/2015 - Benefit Plan Sponsors EPCRS IRS New Guidance Safe Harbors

IRS Modifies EPCRS Guidelines, Requests Comments on Overpayment Correction

On March 27, 2015, the Internal Revenue Service (IRS) released Revenue Procedure 2015-27, which modifies, effective July 1, 2015, prior guidelines under the Employee Plans Compliance Resolution System (EPCRS). The IRS...more

4/1/2015 - Benefit Plan Sponsors EPCRS IRS Qualified Retirement Plans Revenue Procedure 2015-27

The ERISA Litigation Newsletter - March 2015

Editor's Overview - This month's newsletter discusses how to avoid liability under ERISA through plan design, including statute of limitations provisions, venue provisions, and anti-assignment provisions. Courts have...more

3/31/2015 - Benefit Plan Sponsors Choice-of-Venue COBRA Contract Drafting Contract Terms DOL Employer Liability Issues ERISA Health Insurance Statute of Limitations

IRS Releases Final Forms and Instructions for Affordable Care Act Reporting

In February 2015, the IRS released final forms and instructions related to information reporting under the Affordable Care Act (the "ACA"). These forms include Form 1095-B, Health Coverage, Form 1094-B, Transmittal of Health...more

3/23/2015 - Affordable Care Act Employer Group Health Plans Employer Mandates Reporting Requirements Required Forms

New HHS Regulations “Clarify” that Health Plans Covering Families Must Have “Embedded” Individual Cost-Sharing Limits

On February 27, 2015, the Department of Health and Human Services (HHS) released its final HHS Notice of Benefit and Payment Parameters for 2016. The lengthy regulation covers a wide range of topics affecting group health...more

3/19/2015 - Affordable Care Act Cost-Sharing Employer Group Health Plans Health Insurance HHS

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