Megan Mardy

Megan Mardy

McDermott Will & Emery

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Proposed Regulations Expand the Definition of Excepted Benefits

Recently issued proposed regulations would expand the categories of excepted benefits under the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code (the Code) and the Public Health Service Act. ...more

1/30/2014 - Affordable Care Act DOL Employee Benefits ERISA Exemptions Healthcare HIPAA U.S. Treasury Wraparound Coverage

Transition Relief on Certain Information Reporting and Employer Shared Responsibility Provisions

The Internal Revenue Service has provided transition relief for 2014 from the information reporting requirements under Internal Revenue Code Sections 6055 and 6056, and from the employer pay-or-play penalties under Code...more

7/11/2013 - Affordable Care Act Compliance IRS Pay or Play Reporting Requirements Shared Responsibility Rule Transition Relief

Favorable Temporary ACA Exemption for Expatriate Health Plans

Recently issued guidance addresses the unique compliance issues surrounding expatriate health plans under the Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and Education Reconciliation Act...more

5/2/2013

ACA Guidance on 90-Day Waiting Periods and Certificates of Creditable Coverage

Recently issued Affordable Care Act guidance clarifies the prohibition on waiting periods in excess of 90 days and eliminates the requirement to issue HIPAA group health plan certificates of creditable coverage after December...more

4/12/2013 - Affordable Care Act Healthcare HIPAA Multiemployer Plan Pay or Play Proposed Regulation Waiting Periods

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