Emily Zimmer

Emily Zimmer

K&L Gates LLP

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The Affordable Care Act’s Employer Mandate: Guidance for Educational Organizations

The U.S. Department of Treasury recently issued final regulations regarding the Affordable Care Act’s employer shared responsibility provisions under Internal Revenue Code (“Code”) Section 4980H, sometimes referred to as the...more

3/5/2014 - Affordable Care Act Colleges Employee Benefits Employer Mandates Healthcare Healthcare Reform Universities

The Department of Treasury and IRS Recognize All Legal Same-Sex Marriages

On August 29, 2013, the U.S. Department of Treasury and Internal Revenue Service (“IRS”) issued Revenue Ruling 2013-17 providing that legally married same-sex couples will be treated as married for Federal tax purposes....more

9/3/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

U.S. Supreme Court Rules Section 3 of DOMA is Unconstitutional: What Should Employee Benefit Plan Sponsors and Administrators Be...

The Defense of Marriage Act (DOMA) provides a single definition of marriage, as between one man and one woman, for purposes of all federal laws, including the Internal Revenue Code and ERISA....more

7/1/2013 - COBRA DOMA Due Process Employee Benefits Employer Group Health Plans Equal Protection ERISA Health Insurance IRS Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

Employers Need to Plan Now for the Next Phase of Health Care Reform

Although most employers have implemented the initial phases of Health Care Reform as they became effective over the past couple years, many of them have taken a “wait-and-see” approach to the next phase of Health Care Reform....more

2/22/2013 - Affordable Care Act Employer Group Health Plans Employer Mandates Fees Form 720 Health Insurance Exchanges Healthcare IRS Pay or Play PCORI Wellness Programs

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