Paul M. Hamburger

Paul M. Hamburger

Proskauer Rose LLP

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IRS Issues Final and Proposed Hybrid Plan Regulations

On September 19, 2014, the Internal Revenue Service ("IRS") released additional final regulations clarifying the rules regarding hybrid defined benefit pension plans. At the same time, the IRS also issued proposed regulations...more

10/16/2014 - Defined Benefit Plans Employee Benefits IRS Pensions

IRS to Amend Cafeteria Plan Regulations to Facilitate Enrollment in Marketplace Coverage

On Thursday, September 18, 2014, the Internal Revenue Service (“IRS”) released Notice 2014-55, which expands the cafeteria plan “change in status” rules to allow plans to offer employees an option to revoke their elections...more

9/23/2014 - Affordable Care Act Cafeteria Plans Employer Group Health Plans Health Insurance IRS Public Health Insurance Marketplace

IRS Increases 9.5% Affordability Threshold—Or Did It?

On July 24, 2014, the Internal Revenue Service (IRS) released three Revenue Procedures (2014-46, 2014-37, and 2014-41), which provide guidance to individuals on their obligation to maintain minimum essential coverage (MEC)...more

8/7/2014 - Affordable Care Act Healthcare Individual Mandate IRS Minimum Essential Coverage SEC

Final Regulations on Orientation Periods Released

On June 20, the Federal regulatory agencies in charge of health care reform guidance (the Departments of Labor, Treasury, and Health and Human Services) released final regulations (“Final Regulations”) clarifying the...more

6/25/2014 - Affordable Care Act DOL Eligibility Employer Group Health Plans Final Rules Healthcare Healthcare Reform HHS U.S. Treasury Waiting Periods

What Does PPACA Stand For? Punitive Penalties Are Clearly Authorized

A recently posted IRS Q&A raises the specter of serious penalties for non-compliance with the Affordable Care Act. The context of the question relates to the consequences to employers that do not establish a health insurance...more

5/21/2014 - Affordable Care Act Employer Mandates Healthcare Healthcare Reform IRS

Reminder: ACA’s Out-of-Pocket Limits Differ from HSA-Qualified HDHPs Starting in 2015

In April, the IRS released the 2015 inflation adjustments for Health Savings Accounts (HSA) and HSA-qualified high deductible health plans (HDHPs). A month earlier, HHS released details on the “premium adjustment percentage,”...more

5/9/2014 - Affordable Care Act Employer Mandates HDHP Health Savings Accounts Healthcare HHS IRS Out-of-Pocket Expenses Premiums

New Guidance on COBRA and ACA Marketplace Coverage: The Gap in Coverage is (Not Quite) Filled

There has been much confusion and concern about the interplay between the COBRA continuation coverage rules and the new Health Insurance Marketplace established under the Affordable Care Act (the “Marketplace”). One important...more

5/8/2014 - Affordable Care Act Benefit Plan Sponsors CMS COBRA DOL Employee Benefits Employer Mandates Guidance Update Health Insurance Exchanges Health Plan Sponsors Healthcare Plan Administrators

The ERISA Litigation Newsletter - March 2014

Our first article this month addresses the treatment of the attorney-client privilege in employee benefits matters. Pursuant to the so-called "fiduciary exception," communications between an attorney and a plan fiduciary are...more

3/12/2014 - Attorney-Client Privilege Confidential Communications ERISA Fiduciary Duty Legal Advice Privilege

ACA Shared Responsibility Penalties – Am I subject to (b) or not to (b)? That is the $3,000 question!

As previously reported, on Monday, February 10, 2014, the IRS released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. The final...more

2/18/2014 - Affordable Care Act Employer Mandates Healthcare Pay or Play Shared Responsibility Rule

They’re Back! Final Regulations On Employer “Pay-or-Play” Mandate Released – IRS Provides Transition Relief To Employers with...

On Tuesday, February 10, 2014, the IRS released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. ...more

2/11/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare IRS Pay or Play Shared Responsibility Rule Transition Relief

The ERISA Litigation Newsletter - January 2014

This month we look at part three of our three part series on Class Actions. In part three, Robert Rachal and M. Todd Mobley address the role of experts in class certification post Wal-Mart and Comcast and how to use and...more

1/21/2014 - Blue Cross Burden of Proof Cafeteria Plans Class Action Class Certification Comcast Contraceptive Coverage Mandate Daubert Standards Discrimination ERISA Flexible Spending Accounts General Motors Health Savings Accounts Human Resources Professionals IRA Predominance Requirement Rule 23 Same-Sex Marriage SCOTUS Subject Matter Experts Wal-Mart

Departments Release Guidance on Dental and Vision Plans, EAPs, and "Wraparound" Coverage

On December 20, 2013, the Departments of Treasury, Labor, and Health and Human Services (collectively, the Departments) jointly issued proposed rules (Proposed Regulations) that would amend the regulations regarding excepted...more

1/3/2014 - Affordable Care Act EAP ERISA Healthcare HIPAA PCORI Transitional Reinsurance Program Wraparound Coverage

IRS Issues Temporary Non-Discrimination Testing Relief for Closed Defined Benefit Plans and Request for Comments

On December 13, 2013, the IRS issued Notice 2014-5 which provides temporary relief for satisfying the nondiscrimination requirements under Section 401(a)(4) of the Internal Revenue Code (the “Code”) for plan sponsors that...more

12/23/2013 - Benefit Plan Sponsors Discrimination Employee Benefits IRC IRS

IRS Changes Health FSA "Use-or-Lose" Rule; Clarifies Transition Relief for 2013-14

On October 31, 2013, the Internal Revenue Service (IRS) released Notice 2013-71 (Notice), which modifies the "use or lose" rule for health flexible spending accounts (health FSAs) to allow a $500 annual carryover of unused...more

11/13/2013 - Affordable Care Act Cafeteria Plans Carryover Basis COBRA Flexible Spending Accounts Healthcare HIPAA IRS U.S. Treasury Use or Lose Rule

Special Alert for Employers and Other Benefit Plan Sponsors: How Will the Supreme Court's DOMA Decision Impact Your Employee...

On June 26, 2013, the U.S. Supreme Court issued a decision that will affect virtually all employers across the country. In United States v. Windsor, the Court ruled in a 5-4 decision that Section 3 of the federal Defense of...more

7/9/2013 - DOMA Employee Benefits Employer Group Health Plans Employer Mandates Equal Protection Essential Health Benefits FMLA Marriage Pensions Same-Sex Marriage SCOTUS US v Windsor

IRS Says PCORI Fees Are Deductible

As employers plan for paying various health care reform fees, one question that arises is whether the fees owed are tax deductible. In particular, it has been unclear whether the fees paid pursuant the Affordable Care Act to...more

6/13/2013 - Affordable Care Act Fees Form 720 Healthcare IRS PCORI Tax Deductions

American Taxpayer Relief Act Affects Mass Transit Benefits and Other Employee Benefits

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 ("ATRA") into law. ATRA, adopted as an alternative to stepping over the "fiscal cliff," preserves most of the Bush-era tax cuts and...more

1/21/2013 - 401k American Taxpayer Relief Act Bush-Era Tax Cuts Educational Assistance Programs FICA Taxes Fiscal Cliff Income Taxes IRA Rollovers Medicare Taxes Payroll Taxes Roth Conversions Transit Benefits

Sixth Circuit Will Not Rehear Quality Stores Decision that Severance Pay in Connection with a Reduction in Force is not Subject to...

On September 7, 2012, the Sixth Circuit Court of Appeals held in United States v. Quality Stores, Inc. that severance payments to former employees pursuant to an involuntary reduction in force are not taxable "wages" for...more

1/21/2013 - FICA Taxes Involuntary Reduction in Force IRS Payroll Taxes Quality Stores Severance Pay Wages

American Taxpayer Relief Act Affects Mass Transit Benefits and Other Employee Benefits

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (“ATRA”) into law. ATRA, adopted as an alternative to stepping over the “fiscal cliff,” preserves most of the Bush-era tax cuts and...more

1/18/2013

IRS Releases Guidance For Employers and Others on the 2013 Medicare Taxes under the Affordable Care Act

On November 30, 2012, the Internal Revenue Service ("IRS") released proposed regulations and two sets of frequently asked questions implementing two new Medicare taxes under the Patient Protection and Affordable Care Act...more

12/10/2012 - 3.8% Medicare Tax Affordable Care Act FICA Taxes Medicare Taxes

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