Katherine Aizawa

Katherine Aizawa

Foley & Lardner LLP

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IRS “Pay or Play” Final Regulations Delay Compliance Date for Certain Employers, Reduce Penalty Exposure for Others

Earlier this week, the IRS issued final regulations that provide additional guidance on the new “pay or play” rules (also called the employer shared responsibility rules) that will generally apply to employers’ group health...more

2/20/2014 - Affordable Care Act Delays Employee Benefits Employer Mandates Healthcare Pay or Play Shared Responsibility Rule

Final “Pay or Play” Regulations Provide Transition Relief for Non-Calendar Year Plans

Last week, the IRS issued final regulations that provide additional guidance on the new “pay or play” rules (also called the employer shared responsibility rules) that will generally apply to employers’ group health plans...more

2/20/2014 - Affordable Care Act Employer Group Health Plans IRS Pay or Play Shared Responsibility Rule Transition Relief

Expanded Exemption for Religious Employers Regarding Women's Contraceptive Services

The Patient Protection and Affordable Care Act requires non-grandfathered group health plans to cover preventive services at no cost. For women this includes all FDA-approved contraceptive methods, sterilization procedures,...more

2/12/2013 - Affordable Care Act Contraceptive Coverage Mandate Exemptions Religious Institutions Self-Insured Health Plans Written Notice

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