In a new set of Frequently Asked Questions, the U.S. Departments of Labor, Health and Human Services, and the Treasury provide significant relief to health plan sponsors and insurers seeking to report on expenditures for...more
The subsidy for COBRA coverage under the American Rescue Plan Act comes to an end on September 30, 2021. There is no indication at this time that the subsidy will be extended....more
Summary -
Three federal agencies, the Departments of Labor, Health and Human Services, and Treasury, jointly released new FAQs on August 20, 2021, regarding compliance with new health plan disclosure requirements of the...more
The IRS issued a new notice that provides guidance on a few issues that were not fully addressed in its earlier notice on the Consolidated Omnibus Budget Reconciliation Act (COBRA) premium subsidy requirements set forth in...more
The Internal Revenue Service (IRS) has issued new guidance, Notice 2020-29, in response to the COVID-19 pandemic, providing for temporary flexibility with respect to mid-year elections made during 2020 under Code section 125...more
Below is a summary of those key provisions. I. SECURE Act The Setting Every Community Up for Retirement Enhancement Act of 2019 (the SECURE Act, H.R. 1994) is arguably the most significant and comprehensive retirement saving...more
12/23/2019
/ 401k ,
Affordable Care Act ,
Compensation & Benefits ,
Corporate Counsel ,
Employee Benefits ,
Health Insurance Tax ,
Healthcare Reform ,
Individual Retirement Account (IRA) ,
Medical Leave ,
Multiemployer Plan ,
New Legislation ,
Paid Family Leave Law ,
PCORI ,
Required Minimum Distributions ,
Retirement ,
Retirement Plan ,
Safe Harbors ,
SECURE Act ,
Tax Cuts and Jobs Act ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
UBIT
The Affordable Care Act returned to the front page this weekend when a federal district court in Texas issued an opinion striking down the entire law as unconstitutional. ...more
The U.S. Departments of the Treasury, Labor, and Health and Human Services have jointly issued final rules modifying the definition of short-term, limited-duration insurance (STLDI). STLDI provides health coverage that is...more
The U.S. Department of Labor (DOL) on Tuesday released final regulations modifying the Association Health Plan (AHP) rules to expand their availability for small and large employers and to address their affordability by...more
6/25/2018
/ Affordable Care Act ,
Association Health Plans ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Health Insurance ,
Healthcare Reform ,
MEWAs ,
Regulatory Reform ,
Regulatory Requirements
Following a brief shutdown of the federal government, on February 9, Congress passed and President Donald J. Trump signed into law the Bipartisan Budget Act of 2018 (Budget Act), which provides Congress until March 23 to...more
2/19/2018
/ ACOs ,
Affordable Care Act ,
Bipartisan Budget Act ,
Children's Health Insurance Program (CHIP) ,
Employee Benefits ,
Employer Group Health Plans ,
Federal Budget ,
Hardship Distributions ,
Health Insurance ,
Healthcare Reform ,
IPAB ,
Medicare ,
Medicare Advantage ,
Medicare Part D ,
Retirement Plan ,
Telehealth
After a brief lull in activity, recent developments are likely to involve all three branches of government in addressing issues under the Affordable Care Act....more
10/19/2017
/ Affordable Care Act ,
Contraceptive Coverage Mandate ,
Cost-Sharing ,
Employee Benefits ,
Employer Group Health Plans ,
Employer Mandates ,
Executive Orders ,
Health Insurance ,
Healthcare Reform ,
Legislative Agendas ,
Proposed Legislation ,
Public Health Insurance Marketplace ,
Religious Exemption ,
Repeal ,
Subsidies ,
Trump Administration
The U.S. Department of Labor (DOL) recently released a draft model form for plan participants to request disclosures from group health plans and insurers about restrictions on mental health coverage. The form is designed to...more
The momentary lull in congressional activity on health care provides an opportune time for an update on the efforts to repeal and replace the Affordable Care Act (ACA)....more
8/16/2017
/ Affordable Care Act ,
Cadillac Tax ,
Employee Benefits ,
Health Insurance ,
Health Savings Accounts ,
Healthcare Reform ,
Medicaid ,
Proposed Legislation ,
Repeal ,
Tax Credits ,
Trump Administration
The U.S. Department of Health and Human Services (HHS) has finalized regulations designed to help stabilize the individual and small group health insurance markets and, in particular, the health insurance exchanges...more
The Centers for Medicare and Medicaid Services (CMS) and the IRS have each published guidance on matters arising under the Affordable Care Act (ACA). It is too early to tell whether these measures—some of the first guidance...more
Changes are imminent for the Affordable Care Act and a range of other laws and regulations affecting the health care industry. Ballard Spahr attorneys established a Health Care Reform Initiative in 2008 to monitor and analyze...more
1/20/2017
/ AARP ,
Abortion ,
Affordable Care Act ,
Age Discrimination ,
Americans with Disabilities Act (ADA) ,
Birth Control ,
Claim Procedures ,
COBRA ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Disability Benefits ,
Disability Discrimination ,
Discrimination ,
Employee Benefits ,
Employer Mandates ,
Equal Employment Opportunity Commission (EEOC) ,
Form 1094 ,
Form 1095 ,
Gender Discrimination ,
Health Insurance ,
Health Plan Sponsors ,
Healthcare ,
Healthcare Reform ,
HRA ,
IRS ,
National Origin Discrimination ,
Public Health Insurance Marketplace ,
Religious Exemption ,
Religious Freedom Restoration Act (RFRA) ,
Reporting Requirements ,
Section 1557 ,
Sex Discrimination ,
Title IX ,
Trump Administration ,
Wellness Programs ,
Women's Preventable Healthcare Mandates
The Internal Revenue Service has largely ended its determination letter program by which sponsors of individually designed retirement plans can obtain confirmation that their plan documents are tax-qualified. The IRS has...more
The Internal Revenue Service, in Notice 2014-69, has concluded that certain unconventional group health plan designs that offer limited or no coverage for in-patient hospitalization services and/or physician services will not...more
Very large employers will be required to offer health care coverage to their full-time employees or pay a penalty to the federal government beginning January 1, 2015. Under the final regulations released by the U.S....more