Sarah Ranni

Sarah Ranni

Phillips Lytle LLP

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What DOMA’s Demise Means for New York Employers and Benefit Plan Sponsors

On June 26, 2013, in United States v. Windsor, 133 S. Ct. 2675 (2013), the United States Supreme Court ruled that Section 3 of the Defense of Marriage Act of 1996 (“DOMA”) violated the Fifth Amendment’s equal protection...more

9/7/2013 - Benefit Plan Sponsors COBRA Defined Benefit Plans Defined Contribution Plans Dependent Care DOMA Employee Benefits Equal Protection FICA Taxes Fifth Amendment FMLA Health Insurance HIPAA HSA Income Taxes IRA Rollovers Life Insurance QDRO Retirement Plan Same-Sex Marriage Tax Qualified Retirement Plans Title VII US v Windsor

Health Care Reform Update: Employer Shared Responsibility Provisions Delayed Until 2015; Other Provisions on the Horizon

On July 10, 2013, the IRS issued a formal notice delaying the effective date of the employer shared responsibility provisions under the Patient Protection and Affordable Care Act (“PPACA”) until January 1, 2015 (or later, for...more

8/6/2013 - Affordable Care Act Deadlines Delays Employer Mandates Healthcare Healthcare Reform IRS Marketplace Notice Shared Responsibility Rule U.S. Treasury

Health Care Reform Update: Determining Full-Time Employees - ACTION MAY BE REQUIRED BY JULY 1, 2013

To avoid potential federal penalties under the Patient Protection and Affordable Care Act (“PPACA”), applicable large employers (50+ full-time employees) must offer health coverage to all full-time employees as of January 1,...more

6/14/2013 - Affordable Care Act Employer Group Health Plans Full-Time Employees Healthcare Safe Harbors

Health Care Reform Update: Employee Notice Requirements

The United States Department of Labor (DOL) has issued long-awaited guidance on the health insurance exchange notice requirement that applies under the Patient Protection and Affordable Care Act (PPACA). Generally, PPACA...more

5/16/2013 - Affordable Care Act DOL FLSA Health Insurance Exchanges Healthcare Notice Requirements

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