Kathryn Paradise

Kathryn Paradise

Poyner Spruill LLP

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Same-Gender Marriage Implications for Employee Benefit Plans

In the summer of 2013, the Supreme Court issued a decision in U.S. v. Windsor, striking down a key provision of the Defense of Marriage Act (DOMA) and eliminating the requirement that federal law recognize only marriages...more

1/14/2014 - Cafeteria Plans DOL DOMA Employee Benefits Employee Handbooks Employer Group Health Plans FSA HSA IRS Retirement Plan Same-Sex Marriage SCOTUS Surviving Spouse Tax Deductions US v Windsor

IRS Modifies FSA Use-or-Lose Rule

The IRS recently modified the “use-it-or-lose-it” rule for healthcare flexible spending accounts (FSAs) to permit a limited carryover of unspent funds from one plan year to the next. Effective immediately, plan sponsors may...more

12/3/2013 - Carryover Basis Flexible Spending Accounts Healthcare IRS Use or Lose Rule

Employers, Have You Paid Affordable Care Act Fees For Your Health Plan? They May Be Due By July 31—Are You Ready?

The Patient Centered Outcomes Research Institute (PCORI) is an organization established by the Patient Protection and Affordable Care Act (PPACA) aimed at giving patients a better understanding of the prevention, treatment,...more

6/12/2013 - Affordable Care Act Employee Assistance Programs Fees Form 720 Healthcare HIPAA PCORI

Employer Responsibility – Will You Pay or Play?

Starting in 2014, provisions of the Patient Protection and Affordable Care Act become effective known as “Pay or Play” or “Employer Shared Responsibility.” Large employers will be faced with the decision whether to offer...more

5/7/2013 - Affordable Care Act Employer Group Health Plans Employer Mandates Full-Time Employees Health Insurance Healthcare Minimum Essential Coverage Pay or Play Penalties

Final HIPAA/HITECH Rules: Compliance Actions for Employee Benefit Plans

The Department of Health and Human Services recently released final regulations modifying the HIPAA Privacy, Security Breach Notification and Enforcement Rules (the “Omnibus Rule”). These regulations have far-reaching effects...more

3/5/2013 - Business Associates Data Breach Data Protection Employer Group Health Plans HIPAA HIPAA Omnibus Rule HITECH Notice Requirements PHI

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