Patricia Moran

Patricia Moran

Mintz Levin

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Employee Benefits: Important Wellness Plan and Mental Health/Substance Use Disorder Parity Effective Dates Have Arrived!

Employers and insurers offering medical plans: take note! Two important final regulations issued jointly by the IRS, DOL and HHS (the “Departments”) apply to plan years (or, in the individual market, policy years) beginning...more

7/10/2014 - Corporate Counsel DOL Employee Benefits Employee Rights Healthcare HHS IRS Wellness Programs

Massachusetts Connector Announces Significant Changes to the Commonwealth’s Cafeteria Plan Rules

On October 29, 2013, the Massachusetts Connector released Bulletin 03-13, which sets forth a significant course change in the Commonwealth’s cafeteria plan, HIRD, and free rider surcharge rules....more

10/30/2013 - Affordable Care Act Cafeteria Plans Employee Benefits IRS

Year End Employee Benefits Highlight: Good Plan Document Distribution Practices for Health and Welfare Plans

Around this time of year, employers who offer medical and other welfare plans to their employees find themselves swimming in an alphabet soup of year-end and open enrollment notice and disclosure requirements: WHCRA, CHIPRA,...more

10/24/2013 - Disclosure Requirements Employee Benefits Health and Welfare Plans Open Enrollment

The October 1 Deadline for Employer Health Care Reform Notices Is Coming!

On or before October 1, 2013, most employers are required to distribute a notice to their employees informing them about the new Health Care Reform Marketplace (also known as “the Exchanges”). Here are the highlights of this...more

9/25/2013 - Affordable Care Act DOL FLSA Health Insurance Exchanges Healthcare Reform

Cafeteria Plans, the Affordable Care Act, and Continued Compliance with the Massachusetts Free-Rider Surcharge Requirement—New...

Established as a part of the comprehensive 2006 Massachusetts health care reform law, the Massachusetts Health Insurance Connector (a/k/a the “Connector”) served as a model for the American Health Benefit Exchanges that are a...more

8/2/2013 - Affordable Care Act Deadlines Delays Employee Benefits Employer Mandates Health Insurance Exchanges Healthcare HHS Pay or Play Shared Responsibility Rule

PCORI Fee Payment and Filing Deadline is July 31, 2013

The Affordable Care Act has established a new annual fee, imposed on group health plans, which will be used to fund the Patient Centered Outcomes Research Institute. The amount of the fee is $1 times the average number of...more

7/26/2013 - Affordable Care Act Deadlines Fees Filing Requirements Form 720 IRS PCORI

Massachusetts Fair Share Law and HIRD Form Requirements Repealed

Effective July 1, 2013, the Massachusetts “Fair Share” Law1 has been repealed as part of the Commonwealth’s 2014 fiscal year budget package.2 The Fair Share Law, in effect since 2006, required that employers doing business in...more

7/19/2013 - Affordable Care Act COBRA Employer Mandates Fair Share Law Healthcare Pay or Play Shared Responsibility Rule

The Obamacare Delays and the Massachusetts "Fair Share" Employer Mandate: Now What?

As we reported in our post earlier today, the Obama administration has decided to delay implementation of the “employer shared responsibility” mandate for in order to afford employers more time to prepare for compliance. ...more

7/5/2013 - Employee Benefits Employer Group Health Plans Employer Mandates Fair Share Contribution Fair Share Law Health Insurance Healthcare Obama Administration

The Legal and Regulatory Landscape for Wellness Plans: The Affordable Care Act and Beyond

The Patient Protection and Affordable Care Act (the ‘‘Act’’) generally encourages employers to adopt wellness plans and programs in conjunction with their group health plans. Wellness plan vendors tout these arrangements with...more

5/15/2013

The Affordable Care Act’s Employer Mandate and the Collectively Bargained Workforce

As 2014 rapidly approaches, employers of all sizes and all industries are working hard to avoid the Affordable Care Act’s (the “Act”) Employer Mandate, now appearing in the Internal Revenue Code, Section 4980H. For employers...more

2/8/2013 - Affordable Care Act Collective Bargaining Employer Group Health Plans Employer Mandates Essential Health Benefits Tax Credits

Update on Fiscal Cliff Commuter Tax Benefits - January 17, 2013

On January 4 and 14, we blogged about the American Taxpayer Relief Act of 2012’s (ATRA) increases in the pre-tax contribution that commuters may make towards van pools as well as transit passes....more

1/18/2013 - American Taxpayer Relief Act Commuter Tax Benefits Fiscal Cliff Income Taxes

Update on Fiscal Cliff Commuter Tax Benefits

On January 4, we blogged about the American Taxpayer Relief Act of 2012’s (the “Act”) increases in the pre-tax contribution that commuters may make towards van pools as well as transit passes....more

1/14/2013 - American Taxpayer Relief Act Commuter Tax Benefits Fiscal Cliff Income Taxes

Patrick Administration Proposes Elimination of Fair Share Contribution Requirements

On Tuesday, January 8, 2013, the Deval Patrick administration filed An Act to Support Employers in the Commonwealth. This new legislation, if enacted, will repeal the Fair Share Contribution program effective June 30, 2013....more

1/13/2013 - Affordable Care Act Fair Share Contribution

Massachusetts Governor Proposes Elimination of Fair Share Contribution Requirements

On Tuesday, January 8, 2013, the Patrick administration proposed legislation that will repeal the Massachusetts Fair Share Law effective June 30, 2013. In effect since 2006, the Fair Share Law requires companies with...more

1/10/2013 - Affordable Care Act Employer Group Health Plans Fair Share Law Healthcare Penalties

Fiscal Cliff Bill Includes Commuter Tax Benefits

The American Taxpayer Relief Act of 2012 (the “Act”), signed on January 3, increases the pre-tax contribution that commuters may make towards van pools as well as transit passes....more

1/7/2013 - American Taxpayer Relief Act Commuter Tax Benefits Fiscal Cliff

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