The Health Care Reform Act made many changes to health plans, but one thing it did not do was expressly eliminate or change the COBRA rules. Although health care reform does not expressly change COBRA, it does, in many ways,...more
Welcome to the SW Benefits Update, formerly the Employee Benefits Update.
Historically, employers have had complete discretion in deciding whether to offer group health plan coverage to their employees. If they offered...more
The Departments of Health and Human Services, Labor, and Treasury (collectively, the “Departments”) during the first half of the year issued guidance in the form of Frequently Asked Questions (the “FAQs”) on certain...more
On July 2, 2013, the Treasury Department informally announced that large employers will have an additional year to comply with the employer shared responsibility penalty provisions in Section 4980H of the Internal Revenue...more