Edward I. Leeds

Edward I. Leeds

Ballard Spahr LLP

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States Must License Same-Sex Marriages, U.S. Supreme Court Rules

The U.S. Supreme Court ruled today that all states must license marriages between two people of the same sex on the same terms that apply to opposite-sex couples and must recognize same-sex marriages that are validly...more

6/29/2015 - Fourteenth Amendment Marriage Marriage Equality Obergefell v. Hodges Same-Sex Marriage SCOTUS

Supreme Court Upholds Affordable Care Act Subsidies in King v. Burwell

In a much-anticipated decision, the U.S. Supreme Court ruled today that individuals who enroll for coverage in a health insurance exchange may qualify for a subsidy to make that coverage more affordable, regardless of whether...more

6/26/2015 - Affordable Care Act Health Insurance Health Insurance Exchanges Individual Mandate King v Burwell SCOTUS State Health Insurance Exchanges Subsidies Tax Credits

New Guidance on Cost-Sharing Limits and Provider Nondiscrimination Rules

The U.S. Departments of Labor, Health and Human Services, and the Treasury have jointly issued a new set of FAQs that clarifies the application of the rules establishing cost-sharing limits. For 2016, non-grandfathered group...more

5/29/2015 - Affordable Care Act Cost-Sharing DOL Health Insurance Healthcare HHS U.S. Treasury

Guidance Clarifies Preventive Care Requirements

Recent guidance issued jointly by the U.S. Departments of Labor, Health and Human Services, and the Treasury clarifies how the Affordable Care Act's requirement to provide cost-free coverage for preventive care applies to...more

5/14/2015 - Affordable Care Act DOL Health Care Providers Health Insurance Healthcare HHS New Guidance Preventive Health Care U.S. Treasury

EEOC Tackles Wellness Programs

After much silence, some litigation, and recent congressional hearings, the Equal Employment Opportunity Commission (EEOC) has at long last proposed regulations (together with a fact sheet and set of frequently asked...more

4/23/2015 - ADA Affordable Care Act EEOC Employer Group Health Plans HIPAA Proposed Regulation Wellness Programs

IRS Issues Preliminary Guidance on Cadillac Tax

Monday, the Internal Revenue Service issued preliminary but much-anticipated guidance on the so-called Cadillac tax imposed by the Affordable Care Act (ACA). The new notice offers very few concrete answers to employer...more

2/26/2015 - Affordable Care Act Cadillac Tax IRS New Guidance

IRS Issues Final Forms for Affordable Care Act Reporting

The Internal Revenue Service has finalized the forms and instructions for reporting information necessary for enforcement of the individual and employer mandates under sections 6055 and 6056 of the Internal Revenue Code. The...more

2/26/2015 - Affordable Care Act Employer Mandates Forms IRS Reporting Requirements

Partial Relief for Employer Payment of Individual Insurance Premiums

In a recent notice, the Internal Revenue Service has tempered prior guidance that closed the door on employer arrangements for paying the cost of individual health insurance for employees. The IRS still views these premium...more

2/26/2015 - Affordable Care Act Corporate Counsel Employer Group Health Plans Health Insurance IRS Medical Reimbursement Plans Medicare Medicare Part A Medicare Part B TRICARE Waivers

Anthem's Breach: How Employers Should Respond

With the news of the breach of security at Anthem health plans, many employers have been wondering whether their employees are affected and how they should respond. The breach extends to members in Anthem-affiliated plans and...more

2/11/2015 - Anthem Blue Cross Cyber Attacks Cybersecurity Data Breach Health Insurance Insurance Companies Personally Identifiable Information Popular

Supreme Court Addresses an Employer’s Right To Amend Retiree Health Coverage

In M&G Polymers v. Tackett, the U.S. Supreme Court ruled that ordinary contract principles govern whether a collective bargaining agreement vests retirees in health coverage (and the contributions they are required to pay for...more

2/2/2015 - CBAs Employer Group Health Plans Employer Healthcare Costs Health Insurance M&G Polymers v Tackett Retirement SCOTUS Vested Benefits Yard Man

Expatriate Plans Exempted from Many Affordable Care Act Provisions

In the Consolidated and Further Continuing Appropriations Act (the recently enacted federal budget bill often known as the “CRomnibus” legislation), Congress has exempted health plans designed to cover expatriates from most...more

1/12/2015 - Affordable Care Act Appropriations Bill Employer Group Health Plans Employer Mandates Expatriates Foreign Nationals

Student Employees under the Affordable Care Act's Employer Mandate

Effective January 1, 2015, colleges and universities will need to comply with the employer mandate under the Affordable Care Act, which will have particular implications involving certain student employees. The employer...more

11/5/2014 - Affordable Care Act Employee Rights Employer Mandates Student Employees Students

Health Plan ID Program Suspended

Late on October 31, the Centers for Medicare and Medicaid Services (CMS) Office of E-Health Standards and Services announced that it was suspending the program that required all health plans to register for a health plan ID...more

11/4/2014 - CMS Covered Entities Deadlines Employer Group Health Plans HPID

Health Plan ID Requirements and Other End-of-Year Considerations

Employers and other health plan sponsors may be focused on preparing for the commencement of the employer mandate under the Affordable Care Act on January 1, 2015, but a number of other deadlines and developments are emerging...more

10/13/2014 - Affordable Care Act Benefit Plan Sponsors Cafeteria Plans Employer Mandates HPID IRS Look-Back Measurement Period Popular Reporting Requirements

IRS Issues More Guidance on Affordable Care Act Reporting Requirements

Following up on regulations and forms published earlier this year, the IRS has issued instructions and other guidance on the shared responsibility reporting requirements under the Affordable Care Act....more

9/4/2014 - Affordable Care Act IRS Reporting Requirements

IRS Issues Draft ACA Reporting Forms

The Internal Revenue Service recently released draft versions of the forms that will be used to meet the shared responsibility reporting requirements under the Affordable Care Act (ACA). These draft forms have been released...more

7/30/2014 - Affordable Care Act Employer Mandates Filing Requirements Forms Individual Mandate IRS Public Comment Reporting Requirements

Federal Courts Make Conflicting Rulings on Premium Assistance for Federal Exchange Plan Participants

Does the Affordable Care Act (ACA) authorize the payment of premium and copayment subsidies, or “premium assistance subsidies,” to individuals enrolled in a federally established Exchange? On July 22, 2014, two federal courts...more

7/25/2014 - Affordable Care Act Halbig v Burwell Healthcare IRS King v Burwell Subsidies Tax Credits

Midyear Check on Health Plan Compliance

If you sponsor or administer a group health plan, you are almost certainly taking steps to prepare for legal requirements that will become effective on or before January 1, 2015. New rules under HIPAA, the Affordable Care Act...more

7/15/2014 - Affordable Care Act Compliance Employer Group Health Plans Healthcare

Religious Freedom Law Exempts Employers from ACA Contraceptive Mandate, Supreme Court Holds

The U.S. Supreme Court has ruled in favor of three for-profit corporations that claimed that the Affordable Care Act (ACA) mandate to provide preventive care coverage for certain types of contraception violated the...more

7/3/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Contraceptives Healthcare Reform HHS Hobby Lobby Religious Exemption Religious Freedom Restoration Act SCOTUS

U.S. Judge Strikes Down Same-Sex Marriage Ban in Pennsylvania

Today, a U.S. District Court in Pennsylvania nullified Pennsylvania’s Marriage Laws, holding that they violate the due process and equal protection clauses of the 14th Amendment to the U.S. Constitution. If the ruling stands...more

5/21/2014 - DOMA Due Process Equal Protection Marriage Same-Sex Marriage SCOTUS US v Windsor

New FAQs Address Effect of Affordable Care Act on COBRA and Other Matters

In a wide-ranging set of frequently asked questions (FAQs) and other guidance, the U.S. Departments of Labor, Treasury, and Health and Human Services have addressed a number of issues pertaining to the Affordable Care Act...more

5/8/2014 - Affordable Care Act CHIPRA COBRA Corporate Counsel Cost-Sharing DOL FSA Healthcare HHS Preventive Health Care U.S. Treasury

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

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