Edward I. Leeds

Edward I. Leeds

Ballard Spahr LLP

Contact  |  View Bio  |  RSS

Latest Publications

Share:

IRS Issues Guidance on Health FSAs

The IRS has issued guidance on two issues affecting health flexible spending arrangements (health FSAs). The first provides guidance on how a health FSA that consists solely of amounts carried forward from the prior year...more

4/4/2014 - Flexible Spending Accounts Healthcare HSA IRS

IRS Issues Welfare Plan Guidance for Same-Sex Spouses in View of DOMA Ruling

The Internal Revenue Service has published a new notice that addresses specific questions on how the U.S. Supreme Court’s decision in U.S. v. Windsor, recognizing same-sex marriage, affects elections and contributions under...more

12/20/2013 - DOMA Flexible Spending Accounts Health Savings Accounts IRS Same-Sex Marriage SCOTUS US v Windsor

HHS and IRS Release Updates on the SHOP Marketplace, Fees, Taxes, and Payment Parameters

Before departing for the 2013 Thanksgiving holiday, the Obama administration released several new regulatory announcements and guidance relating to the implementation of the Affordable Care Act (ACA). The new guidance delays...more

12/11/2013 - Affordable Care Act Fees Healthcare Healthcare Reform HHS IRS Medicare Taxes SHOP Program TPAs

Final Mental Health Parity Act Regulations Released

The Internal Revenue Service, U.S. Department of Labor, and U.S. Department of Health and Human Services have jointly released final regulations and new FAQs implementing the Paul Wellstone and Pete Domenici Mental Health...more

11/12/2013 - DOL HHS IRS Mental Illness MHPAEA

U.S. Treasury Department Rules on Recognition of Same-Sex Marriage

The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) yesterday ruled in Revenue Ruling 2013-17 that same-sex couples, legally married in a jurisdiction that recognizes their marriage, will be...more

8/30/2013 - DOMA Income Taxes IRS Marriage Same-Sex Marriage SCOTUS U.S. Treasury

Effective Date of ACA Employer Mandate (Pay or Play) is Postponed

In a startling development, the federal government appears ready to delay by one year the effective date of one of the central provisions of the Affordable Care Act (ACA)—the shared responsibility provisions (more commonly...more

7/3/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Final Regulations Issued on Contraceptive Coverage, Religious Organizations

The U.S. Departments of Health and Human Services, Labor, and Treasury recently released final regulations on the exemption from providing coverage for contraceptive and certain other preventive services that is available to...more

7/2/2013 - Affordable Care Act Contraceptive Coverage Mandate Exemptions Healthcare HHS Religious Institutions

IRS Revises Form for Payment of Fee To Fund Patient-Centered Outcomes Research

The Internal Revenue Service (IRS) has issued an updated version of IRS Form 720 and the instructions. Self-funded group health plan sponsors and health insurers must use this form to report and pay the fee required to fund...more

6/11/2013 - Affordable Care Act Employer Group Health Plans Fees Form 720 IRS PCORI

More Guidance Issued on Summaries of Benefits and Coverage

The U.S. Department of Labor has issued a set of frequently asked questions, together with a new template, for the Summary of Benefits and Coverage (SBC) that applies to group health plans and individual health insurance. The...more

4/26/2013 - Affordable Care Act DOL Employer Group Health Plans Healthcare SBC

Supreme Court Upholds Health Plan’s Right To Recover Money from Third Party

The U.S. Supreme Court has ruled that the clear terms of an employer's group health plan override an employee's equitable defenses in determining the plan's right to recover amounts from a third party. This decision points...more

4/23/2013 - Employer Group Health Plans Reimbursements SCOTUS Subrogation Third-Party

Agencies Propose Regulations on the 90-Day Waiting Period Requirement

The U.S. Departments of Health and Human Services, Labor, and Treasury have released a joint set of proposed regulations implementing the requirement in the Patient Protection and Affordable Care Act that group health plans...more

3/20/2013 - Affordable Care Act Eligibility Employer Group Health Plans Healthcare HHS Pay or Play Waiting Periods

Agencies Issue New FAQs on Affordable Care Act Issues

The U.S. Departments of Labor, Health and Human Services, and Treasury have collectively issued a new series of frequently asked questions and answers primarily directed toward preventive care issues. ...more

2/27/2013 - Affordable Care Act DOL HHS U.S. Treasury

Federal Agencies Issue Additional FAQs on Various Provisions under the Affordable Care Act

The U.S. Departments of Labor, Treasury, and Health and Human Services have issued additional guidance on the Affordable Care Act....more

1/29/2013 - Affordable Care Act

Final Regulations Address Privacy and Security of Health Information

The U.S. Department of Health and Human Services (HHS) issued final regulations last week that modify many aspects of the privacy and security rules under the Health Insurance Portability and Accountability Act (HIPAA) and...more

1/25/2013 - Business Associates Data Breach Data Protection Enforcement Fundraisers GINA HIPAA HITECH Marketing Notice Requirements Penalties PHI

Mortgage Banking Update - January 10, 2013

In This Issue: - Ohio Enacts the Nation's First Transitional MLO Licensing Law for Out-of-State MLOs - Noted Data Security and Privacy Attorney Amy Mushahwar Joins Ballard Spahr - Information Security...more

1/10/2013 - ADA Data Protection Debt Debt Collectors Investment Firms Mortgage Loan Originators Mortgages

IRS Releases Further Guidance on Employer Health Care Coverage Mandate and Penalties

The Internal Revenue Service has released proposed regulations and FAQs on the shared responsibility provisions of the Affordable Care Act (ACA). These rules require large employers to offer full-time employees and their...more

1/8/2013 - Affordable Care Act Employer Group Health Plans Full-Time Employees IRS Pay or Play Penalties Safe Harbors Shared Responsibility Rule

Government Agencies Provide Guidance on Taxes and Fees under the Affordable Care Act

In regulations and other pronouncements issued toward the end of 2012, the government has provided further details on new taxes and fees introduced by the Affordable Care Act (ACA)....more

1/7/2013 - Affordable Care Act Employer Group Health Plans Fees HHS IRS Medicare Taxes PCORI

Proposed Regulations Address Discrimination in Wellness Programs

The Departments of Treasury, Labor, and Health and Human Services have issued a revised set of proposed regulations for nondiscrimination in wellness programs. The regulations prohibit a wellness program offered as part of a...more

11/28/2012 - DOL HHS Wellness Programs

18 Results
|
View per page
Page: of 1