Roberta Granadier

Roberta Granadier

Dickinson Wright

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Refresher Course on Affordable Care Act Individual and Employer Penalties For Not Having Health Insurance

Even though penalties for failure to comply with Affordable Care Act (ACA) coverage requirements have been in force since January 1, 2014 for employers with 100 or more full-time equivalent employees and January 1, 2015 for...more

5/23/2016 - Affordable Care Act Employer Mandates Health Insurance Individual Mandate Large Employer Minimum Essential Coverage Shared Responsibility Rule

The IRS Overhaul of the Determination Letter Process: What Plan Sponsors Need to Know

Last summer, the Internal Revenue Service (IRS) announced that its periodic review of individually designed retirement plans to determine the plans’ qualified status will end effective January 31, 2017. In January 2016, the...more

2/16/2016 - Corporate Counsel Determination Letter Employee Benefits EPCRS IRS Qualified Retirement Plans

Affordable Care Act Update – Some Questions Answered, Some Relief Granted

Within the last week, there has been a flurry of activity from both Congress and the Internal Revenue Service (“IRS”) with respect to the Affordable Care Act (“ACA”). This client alert first reviews the delayed effective date...more

12/28/2015 - Affordable Care Act Cadillac Tax COBRA COLA HRA IRS Opt-Outs Popular

Employer Paid Individual Health Insurance Policies Create the Potential for Significant Penalties, But Limited Relief Is Available

Despite guidance from the Internal Revenue Service (“IRS”), the Department of Labor (“DOL”) and the Department of Health and Human Services (“HHS”) indicating the prohibition of the practice under the Affordable Care Act...more

5/29/2015 - Affordable Care Act DOL Employer Group Health Plans Health Insurance HHS IRS Medical Reimbursement Penalties Popular S-Corporation SHOP Program

U.S. Supreme Court Decision on ERISA Fiduciary Duty Statute of Limitations Case Provides Broad Principle But Little Practical...

Last week the U.S. Supreme Court issued its opinion in Tibble v. Edison International, a highly anticipated case involving whether ERISA’s six year statute of limitations for breach of fiduciary duty claims prevented a claim...more

5/28/2015 - Breach of Duty Duty of Prudence Duty to Monitor ERISA Fiduciary Duty Investment Adviser SCOTUS Statute of Limitations Tibble v Edison Int

Deadline Approaching to Secure Health Plan Identifier (“HPID”)

Certain group health plans are required to obtain a 10-digit Health Plan Identifier ("HPID") from the Center for Medicare and Medicaid Services ("CMS") by November 5, 2014. Currently various users of the health care system...more

10/29/2014 - CMS FSA Healthcare HIPAA HPID HSA Medicaid Medicare

ACA, HIPAA, COBRA and HSA Penalties: What Do They Mean?

What do all of these acronyms stand for and why do employers and human resource professionals care? These acronyms stand for statutory requirements which apply to employer-provided health plans and stiff penalties can apply...more

4/10/2014 - Affordable Care Act COBRA Employee Benefits Employer Liability Issues Healthcare HIPAA HSA Penalties

IRS Provides Much Needed Clarification for Employee Benefit Plans After U.S. Supreme Court Case Strikes Down Defense of Marriage...

On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more

9/12/2013 - COBRA DOMA Employee Benefits ERISA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

New Notice Requirements To Employees Regarding Health Insurance Exchanges And COBRA

All employers who employ one or more employees and are subject to the Fair Labor Standards Act (“FLSA”) must provide a new notice to employees no later than October 1, 2013 regarding the availability of health coverage under...more

5/28/2013 - Affordable Care Act COBRA DOL Employer Group Health Plans FLSA Healthcare Notice Requirements Pay or Play

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