Nicole Hanna

Nicole Hanna

Dinsmore & Shohl LLP

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Latest Publications


Future of the Affordable Care Act in Jeopardy in Many States

A same-day split decision has created an uncertain future for the Patient Protection and Affordable Care Act (ACA). On Tuesday, two Circuit Courts reached differing conclusions on the availability of premium subsidies for the...more

7/24/2014 - Affordable Care Act Halbig v Burwell Healthcare Healthcare Reform IRS Subsidies Tax Credits

Treasury Issues Final Regulations Which Delay Employer Mandate - Applicable to Businesses With Less than 100 Employees

The Obama Administration initially delayed the imposition of the employer “shared responsibility” payment (applicable under Internal Revenue Code section 4980H) which required all employers with greater than 50 employees to...more

2/13/2014 - Affordable Care Act Delays Employee Benefits Employer Mandates Healthcare Pay or Play Shared Responsibility Rule U.S. Treasury

Year End Employee Benefits Checklist

2013 brought many changes to employee benefit plans, and several more are coming in 2014. Dinsmore’s Compensation and Benefits Group wants you to be prepared for year-end and upcoming changes. ...more

12/23/2013 - Affordable Care Act Benefit Plan Sponsors Corporate Counsel Defined Benefit Plans DOMA Employee Benefits Health and Welfare Plans Retirement Plan Roth Conversions

IRS Provides FSA "Use-or-Lose" Rule Relief

The Internal Revenue Service (IRS) has recently issued guidance providing a modicum of relief to the forfeiture requirements for flexible spending accounts (FSA) under a Section 125 (or “Cafeteria”) Plan. FSA’s are utilized...more

11/15/2013 - Cafeteria Plans Flexible Spending Accounts Healthcare IRS Use or Lose Rule

DOL FAQ Confirms No Penalty For Failure To Distribute Exchange Notice, Obligation Still Remains

On Wednesday, September 12, the Employee Benefits Security Administration (EBSA), which is a division of the Department of Labor (DOL), released another FAQ indicating that no penalty or fine will be applied for failing to...more

9/17/2013 - DOL EBSA Employee Benefits FLSA Health Insurance Exchanges Healthcare Notice Requirements

ACA Employer Reporting Requirements and Shared Responsibility Penalties Postponed Amidst Implementation Concerns

The Assistant Secretary for Tax Policy at the Department of Treasury (Treasury) released an announcement July 2nd indicating that the Obama Administration has decided to postpone the reporting requirements for employers in...more

7/5/2013 - Affordable Care Act Deadlines Delays Employer Mandates Healthcare Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Department of Labor Requests Clarification on Form 5500

Have you received an email from the Department of Labor recently? If not, you may. The Department has recently begun a program to identify whether employee “welfare benefit plans” (typically, group health plans) have filed a...more

5/13/2013 - DOL ERISA Filing Requirements Form 5500

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