As reported in our January 7, 2022 SW Benefits Blog “The DOL Asks and Answers Questions About the New Welfare Plan Fee Disclosure Rules,” group health plans must now comply with the ERISA Section 408(b)(2) disclosure...more
On November 30, Moderna announced that it is seeking FDA authorization for its COVID-19 vaccine. In addition, on November 17 the FDA issued an emergency use authorization for the first COVID-19 diagnostic test for...more
12/3/2020
/ Centers for Disease Control and Prevention (CDC) ,
Coronavirus/COVID-19 ,
Department of Health and Human Services (HHS) ,
Emergency Use Authorization (EUA) ,
Employer Group Health Plans ,
Food and Drug Administration (FDA) ,
Health Insurance ,
Infectious Diseases ,
Preventive Health Care ,
Public Health Emergency ,
Vaccinations ,
Virus Testing
In enacting the Further Consolidated Appropriations Act, 2020, (the “Act”), Congress, among other changes, enacted the following key changes affecting employer group health plans...more
1/22/2020
/ Affordable Care Act ,
Cadillac Tax ,
Employee Benefits ,
Excise Tax ,
Health Insurance ,
Health Plan Sponsors ,
Healthcare Reform ,
Individual Mandate ,
Legislative Agendas ,
Repeal ,
Self-Insured Health Plans
On July 17, 2019 the IRS released Notice 2019-45 resolving a preventive care problem that has been plaguing many high deductible health plans (“HDHPs.”). The Affordable Care Act’s free preventive care mandate appears to be...more
8/12/2019
/ Affordable Care Act ,
Chronic Care Managment (CCM) ,
Employee Benefits ,
Employer Group Health Plans ,
HDHP ,
Health Insurance ,
Health Savings Accounts ,
IRS ,
Medical Expenses ,
Out-of-Pocket Expenses ,
Preventive Health Care ,
Safe Harbors
As reported in our “2018 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare,” the Tax Cuts and Jobs Act repealed the individual mandate, which spawned a lawsuit challenging the whole of the Affordable Care Act...more
12/19/2018
/ Affordable Care Act ,
Code Sections 4980H ,
Constitutional Challenges ,
Department of Health and Human Services (HHS) ,
Department of Justice (DOJ) ,
Health Insurance ,
Healthcare ,
Individual Mandate ,
Reporting Requirements ,
Section 6055 ,
Section 6056 ,
Shared Responsibility Rule ,
Trump Administration ,
Unconstitutional Condition
The Affordable Care Act (“ACA”) has not been kind to health reimbursement arrangements (“HRAs”). Many employers got rid of HRAs, or integrated them with a major medical plan, in order to avoid significant penalties under the...more
Section 4980I, which was added to the Internal Revenue Code by the Affordable Care Act, was originally supposed to take effect in 2018. This tax is commonly called the “Cadillac tax” because it imposes a 40% excise tax on...more
In my opinion, one of the best changes made by the Affordable Care Act is the mandate that requires health plans to provide certain specified preventive services without imposing any cost sharing. This is sometimes referred...more
Notice 2015-87 issued by the IRS on December 16, 2015, provides guidance on numerous Affordable Care Act provisions. Below are some of the highlights....more
In an earlier blog post this year, I discussed the King v. Burwell case and the possible ramifications if the United States Supreme Court did not uphold the Internal Revenue Service position that residents in states with...more
Recent studies indicate that wellness programs significantly improve the health of workers. If only it were so easy to implement a wellness program . . .
As explained in our July 17, 2013 Benefits Update – Final...more
I have blogged more on the topic of how the Health Care Reform Act applies to employers that reimburse employers for individual health insurance policies than any other topic in the last year....more
Section 125 Plans, which are commonly referred to as either cafeteria plans or flexible benefit plans, are much loved, and needed, if you want to allow employees to pay health insurance and other premiums on a pre-tax basis....more
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
7/22/2014
/ Affordable Care Act ,
COBRA ,
Department of Labor (DOL) ,
Employer Mandates ,
Health Insurance ,
Health Insurance Exchanges ,
Healthcare ,
Healthcare Reform ,
Look-Back Measurement Period ,
Plan Administrators ,
Popular ,
Severance Agreements