Patricia Moran

Patricia Moran

Mintz Levin

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Student Employees and the Affordable Care Act – Part 4 of 4: If students are employees, how are their hours counted?

In our prior installments, we determined that students who work at least 30 hours per week for their educational institutions are “full time” employees of those institutions under the Affordable care Act’s employer shared...more

6/15/2015 - Affordable Care Act Educational Institutions Health Insurance Students Universities

Student Employees and the Affordable Care Act – Part 3 of 4: Can we subsidize student health insurance?

In Part 2 of this miniseries, we discussed whether a student health insurance plan may be used to help an educational institution avoid penalties under t the Affordable Care Act’s “employer shared responsibility” mandate with...more

6/10/2015 - Educational Institutions Health Insurance Students Subsidies Universities

Student Employees and the Affordable Care Act – Part 2 of 4: Can an offer of student coverage count as an applicable large...

In the previous installment of this series, we addressed whether student employees may be excluded from an employer’s offer of coverage. We concluded that a blanket exclusion of this nature could put an employer at risk for...more

6/5/2015 - Affordable Care Act Educational Institutions Health Insurance Minimum Essential Coverage Students

Student Employees and the Affordable Care Act – Part 1 of 4: Can we exclude student workers from our health plan?

Educational institutions employ students in a variety of positions including work-study positions, teaching and research assistantships, and resident assistantships. This four-part series will discuss several issues that...more

6/3/2015 - Affordable Care Act Educational Institutions Employer Mandates Health Insurance Internships Shared Responsibility Rule Students

The EEOC Provides Welcome Guidance on Employment-Based Wellness Plans

On April 16, 2015, the EEOC published proposed regulations setting forth its position on the use of physical examinations under employment-based wellness programs. This comes as welcome guidance to employers who have...more

4/23/2015 - ADA Affordable Care Act EEOC GINA Health Insurance HIPAA Proposed Regulation Wellness Programs

[Event] Massachusetts Employment Law Summit - May 13, Boston, MA

Employers and their HR departments are faced with a host of new issues and challenges. When you’re not navigating new state, federal, and local laws and making sure systems are in place to comply with them, you’re busy...more

4/10/2015 - Affordable Care Act Bring Your Own Device Chief Compliance Officers Compliance Employee Privacy Rights Employee Rights Employer Liability Issues Events Shared Responsibility Rule Social Media

March 23, 2015 Marks the 5th Anniversary of the Affordable Care Act

On Tuesday, March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act into law. We want to take this opportunity to share with you some highlights of the past five years, and also to thank you for...more

3/24/2015 - Affordable Care Act Healthcare Reform

2015 Health Care Reform Compliance Checklist for Employers

The United States has entered a new era of health care reform. Until now, United States employers were generally not required to provide health care coverage to employees (although many did so for employee relations and...more

1/26/2015 - Affordable Care Act Employer Group Health Plans Employer Mandates Full-Time Employees Health Insurance Healthcare Reform

Washington Outlook for 2015

In This Issue: - Introduction - Agriculture, Food Safety, and Nutrition - Appropriations, Budget, and Debt Ceiling - Defense and National Security - Education - Energy and Environment - Financial...more

1/21/2015 - Appropriations Bill Defense Sector Department of Transportation Energy Policy Environmental Policies FDA Federal Budget Foreign Policy Healthcare Immigration Immigration Reform Infrastructure Legislative Agendas Legislative Committees Obama Administration Political Parties Tax Reform Telecommunications

Distant Cousins, not Twins: Some Key Differences between the Massachusetts and Federal Health Care Reform Laws

On January 1, 2015, the Affordable Care Act’s (ACA) employer shared responsibility mandate took effect. Up until July 1, 2013, most employers doing business in Massachusetts were required to comply with an employer mandate...more

1/8/2015 - Affordable Care Act Employer Group Health Plans Employer Mandates Health Insurance Healthcare Reform

The Massachusetts Health Insurance Mandate: Some Good News for Massachusetts Taxpayers

Since 2007, most Massachusetts residents have been required to either obtain health insurance coverage meeting Massachusetts “minimum creditable coverage” standards, or pay a state tax penalty (for 2014, the penalty ranges...more

11/18/2014 - Affordable Care Act Health Insurance Individual Mandate Minimum Essential Coverage Tax Penalties

The Lame Duck Has Arrived: What To Expect

In the great tradition of American democracy dating back to the election of the First Congress in 1778, voters cast their ballots last week, giving the Republican Party control of the upcoming 114th Congress. In a...more

11/12/2014 - Barack Obama Election Results

Lights Out for a 401(k) Investment Fund? Don't Forget the Blackout Notice Rules.

One of your company’s 401(k) investment fund options is underperforming. Or, perhaps the fund is no longer appropriate for your employees. Or, perhaps a fund’s wildly successful fund manager has jumped ship to another fund...more

10/30/2014 - 401k Blackout Rules Corporate Counsel DOL Employer Liability Issues Notice Requirements Sarbanes-Oxley

The Affordable Care Act: Focus on Adjunct Faculty

The concepts of “hours of service” and “full time” loom large in the Affordable Care Act’s “employer shared responsibility” mandate (also known as the “employer mandate” or “pay or play mandate” and which we discussed in...more

10/2/2014 - Affordable Care Act Colleges Employer Mandates Faculty Full-Time Employees Universities

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

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