Leigh Riley

Leigh Riley

Foley & Lardner LLP

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Two Important Deadlines Approaching for Self-Insured Group Health Plans

If you sponsor a self-insured group health plan, then November includes two important deadlines: (1) you must obtain a health plan identifier for your plan, and (2) you must report the number of participants for whom a...more

8/27/2014 - Benefit Plan Sponsors Employee Benefits Employer Group Health Plans Healthcare Popular Reinsurance Self-Insurance

IRS' Final Employer Shared Responsibility Rules: Who is an "Applicable Large Employer"?

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

4/25/2014 - Affordable Care Act Employer Mandates Healthcare IRS Pay or Play Shared Responsibility Rule

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

“We have to offer COBRA, When?” The “In Anticipation of Divorce” Rule

Most plan administrators know that the recipe for a group health plan’s COBRA obligation includes three ingredients – a qualifying event that occurs while the individual is covered by the plan that triggers a loss of such...more

2/14/2014 - COBRA Divorce Employee Benefits Employer Group Health Plans

Update on PBGC Premiums

This year, we have both bad and good news for PBGC premiums – while the premium amounts have increased for 2014, the PBGC has also taken action to streamline the payment rules for large plans. Since it’s a rare occasion when...more

2/14/2014 - Employee Benefits PBGC Premiums

Compensation Clawbacks and Code Section 409A Acceleration

When the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank) became law in 2010, it included a requirement for public companies to recoup, or “clawback,” incentive compensation from executives in the event...more

1/9/2014 - Clawbacks Compensation & Benefits Compliance Dodd-Frank Executive Compensation Sarbanes-Oxley Section 409A

Notice Regarding Marketplace Coverage Options Due October 1

The October 1, 2013 deadline for providing employees with a notice of their coverage options through the newly established public health insurance exchanges (referred to as the “Marketplace”) is quickly approaching. This news...more

9/23/2013 - Affordable Care Act Deadlines DOL FLSA Health Insurance Exchanges Healthcare Marketplace Notice Penalties

Reminder: Check Compliance With Code Section 162(m) Requirements to Deduct Performance-Based Compensation

Compensation paid by a publicly traded company to its chief executive officer and its three other most highly compensated officers (other than its chief financial officer) is generally not deductible by the company to the...more

7/30/2013 - Compensation Committee Corporate Taxes Executive Compensation Incentive Compensation Section 162(m)

The Impact of the Supreme Court's Decision in Windsor (DOMA) on Individuals and Businesses

The U.S. Supreme Court’s decision in United States v. Windsor, issued two weeks ago, held that a portion of the Defense of Marriage Act (DOMA) was unconstitutional. This decision will affect individuals, employers, and...more

7/18/2013 - DOMA Employee Benefits Employer Mandates Marriage Same-Sex Marriage SCOTUS US v Windsor

ACA Update: Deadline for Providing Exchange Notice Delayed

The U.S. Department of Labor (DOL) recently announced that it would delay the March 1, 2013 deadline for delivery of the employer-provided notice of health insurance exchanges (Exchanges) to employees....more

2/4/2013 - Affordable Care Act DOL Employer Group Health Plans Health Insurance Exchanges Notice Requirements

Roadmap to Compliance: Navigating the Employer Shared Responsibility Rules

Earlier this month, the IRS issued proposed regulations that provide much-needed guidance on the new “pay or play” rules (also called the shared responsibility rules) that will apply to employers’ group health plans beginning...more

1/31/2013 - Employer Group Health Plans Excise Tax Full-Time Employees Health Insurance IRS Pay or Play Safe Harbors Seasonal Employment Shared Responsibility Rule

HHS Issues Final Omnibus HIPAA/HITECH Rule

On January 17, 2013, the Office for Civil Rights of the U.S. Department of Health and Human Services (HHS) issued the long-awaited omnibus final rule (the Rule) implementing changes in current regulations under the Health...more

1/24/2013 - Business Associates Data Breach Data Protection Disclosure Requirements Enforcement Fundraisers GINA HHS HIPAA HIPAA Omnibus Rule HITECH Marketing OCR PHI Privacy Policy

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