Sarah Lockwood Church

Sarah Lockwood Church

Saul Ewing LLP

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ERISA self-insured health plan not required to cover same sex spouses

In Roe v. Empire Blue Cross Blue Shield, No. 12–cv–04788 (NSR), 58 EBC 1077, 2014 WL 1760343 (S.D. N.Y. May 1, 2014), the United States District Court for the Southern District of New York held a self-insured health plan that...more

7/10/2014 - Blue Cross ERISA Insurers Retirement Plan Same-Sex Marriage Self-Insured Health Plans

The Employer’s Playbook for Affordable Care Act (ACA) Compliance: Another Delay of Game for Large Employers with Fewer than 100...

SUMMARY: Final Rules were released late in the day on February 10, 2014 implementing the employer shared responsibility provisions of the Affordable Care Act (pay or play rules or employer mandate)....more

2/17/2014 - Affordable Care Act Employer Mandates FTEs Healthcare Healthcare Reform Shared Responsibility Rule

The Benefits Game: New Carryover Option for Health Flexible Spending Accounts – A Change in The “Use It or Lose It Rule”

Some cafeteria plans already contain optional grace period provisions that modify the strict “use it or lose it” rules for Health Flexible Spending Accounts (“Health FSA” or “FSA”). These grace period provisions permit FSA...more

11/25/2013 - Carryover Basis Employee Benefits Flexible Spending Accounts Healthcare IRS

Same-Sex Marriage and Your Benefit Plans: State of Celebration (Not State of Residence) Controls for Federal Tax Purposes

With a News Release, Answers to Frequently Asked Questions and a Revenue Ruling, the Internal Revenue Service (IRS) provides guidance on how the Supreme Court’s recent Defense of Marriage Act (DOMA) decision impacts its...more

9/5/2013 - DOMA Employee Benefits IRS Residency Status Same-Sex Marriage Tax Returns

The Employer’s Playbook for ACA Compliance: October 1, 2013 Deadline to Provide Health Insurance Marketplace Notice

Under the Affordable Care Act (ACA), individuals and small businesses will be able to purchase health insurance coverage online through the new health insurance coverage exchanges (now known as “Marketplaces”)....more

9/4/2013 - Affordable Care Act Compliance Deadlines Employer Mandates Health Insurance Exchanges Healthcare Marketplace Notice Open Enrollment Pay or Play Shared Responsibility Rule

The Employer’s Playbook for Affordable Care Act Compliance: Self-Insured Plans - Remember - July 31, 2013 Deadline for Paying...

Media coverage of the one year delay in certain Affordable Care Act provisions might mislead some employers into thinking they have no obligations. Many requirements still take effect this year and in 2014. Here is one of the...more

7/25/2013 - Affordable Care Act Compliance Data Protection Deadlines Employer Mandates Fees Form 720 Healthcare HIPAA HIPAA Omnibus Rule PCORI Self-Insured Health Plans

The Employer’s Playbook for ACA Compliance: Ten Practical Strategies for 2014

The Affordable Care Act (a/k/a Health Care Reform, or the ACA) is complicated. While there is nothing in the ACA that requires any employer to provide group health care coverage to its employees, the failure to do so can come...more

7/2/2013 - Affordable Care Act Collective Bargaining Employer Mandates Full-Time Employees Grandfathered Obligations Health Insurance Exchanges Healthcare Minimum Essential Coverage Open Enrollment Pay or Play Penalties Self-Insured Health Plans

The Impact of the Supreme Court’s DOMA Decision on Your Employee Benefit Plans

On June 26, 2013, the United States Supreme Court held that the Defense of Marriage Act (known as DOMA) is unconstitutional. What does this mean for your company’s employee benefit plans?...more

7/2/2013 - COBRA DOL DOMA Employee Benefits Equal Protection FMLA Health Insurance Income Taxes IRS Retirement Plan Same-Sex Marriage SCOTUS Stocks US v Windsor

Well, Well, Well…Employee Wellness Program Rules Update

The Departments of Treasury, Labor and Health and Human Services jointly issued final regulations on June 3, 2013 addressing wellness programs under the Affordable Care Act (the “ACA”) and the HIPAA non-discrimination rules. ...more

7/2/2013 - Affordable Care Act Compliance Department of Health Discrimination Health Insurance HIPAA Wellness Programs

The Benefits Game - Playbook for Compliance with the Health Care Reform’s Pay or Play Rules for Employers

The Affordable Care Act’s (ACA’s) employer shared responsibility provisions (commonly called “pay or play”) impact “large” employers and go into effect in 2014. Although effective in 2014, employers must plan NOW. Advance...more

6/5/2013 - Affordable Care Act Compliance Employer Group Health Plans Healthcare Minimum Essential Coverage Multiemployer Plan Pay or Play Penalties Safe Harbors

The Employer's Playbook for ACA Compliance: Are You In The 2014 "Pay Or Play" Game?

For better or worse, the ACA or Health Care Reform is still with us. If you do not want to end up in the penalty box in 2014, you must know whether you are subject to the employer shared responsibility provisions of the ACA...more

5/22/2013 - Affordable Care Act Compliance Employer Group Health Plans Healthcare Pay or Play Penalties

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