Stacy H. Barrow

Stacy H. Barrow

Proskauer Rose LLP

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California Updates State Breach Notification Law, Expands Security Procedures to Entities that “Maintain” Personal Information

On September 30, 2014, California took further steps to protect the personal information of its residents by amending several sections of its breach notification and information security laws (Cal. Civ. Code §§ 1798.81.5,...more

10/9/2014 - Breach Notification Rule Data Breach Data Protection Electronically Stored Information Personally Identifiable Information

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

California Repeals 60-Day Limit on Waiting Periods

On August 15, 2014, California passed Senate Bill 1034, which repealed an insurance law (Assembly Bill 1083) that prohibited insurance companies from including waiting periods in excess of 60 days in their group health...more

9/10/2014 - Affordable Care Act Employer Group Health Plans Employer Mandates Health Insurance Insurers New Legislation Waiting Periods

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

Hobby Lobby: The Supreme Court’s View and Its Impact

For the second time in two years the United States Supreme Court (the “Court”) has ruled against the Obama Administration with respect to elements of the Affordable Care Act (the “ACA”). In a 5-4 decision announced today in...more

7/2/2014 - Burwell v Hobby Lobby Contraceptive Coverage Mandate Contraceptives Hobby Lobby Religious Exemption Religious Freedom Restoration Act SCOTUS

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

The ERISA Litigation Newsletter - May 2014

Editor's Overview - This month our authors explore two important areas of ERISA's fiduciary duties applicable to single employer and multiemployer plans. First, Neal Schelberg and Aaron Feuer comment on a growing trend...more

5/23/2014 - Bankruptcy Code Collective Bargaining Employer Contributions Employer Liability Issues ERISA Fiduciary Duty Multiemployer Plan Retirement Plan SCOTUS Trust Assets

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

ACA’s Deductible Limits for Small Groups Repealed

On April 1, 2014, President Obama signed into law the Protecting Access to Medicare Act of 2014. The primary purpose of the law is to provide a one-year delay of a 24% reduction in payment rates for physicians who participate...more

4/9/2014 - Affordable Care Act CMS Deductibles Healthcare Medicare

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

Coverage of Dependents: Final “Pay-or-Play” Regulations Exclude Stepchildren and Others; Extend Prior Transitional Relief

As previously reported, the IRS recently released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. Under the mandate, in order to avoid...more

2/24/2014 - Affordable Care Act Dependent Care Exclusions Foster Children IRS Pay or Play Shared Responsibility Rule Stepchildren Transition Relief

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

Recent Guidance on Wellness Programs Clarifies Premium Surcharges for Tobacco Use

As previously reported, the federal agencies responsible for drafting the rules implementing the Affordable Care Act (ACA) (the U.S. Labor Department, the U.S. Department of Health and Human Services and the U.S. Treasury...more

1/20/2014 - Affordable Care Act Healthcare HHS Premiums U.S. Treasury Wellness Programs

Departments Release New FAQ Guidance on ACA and MHPAEA Implementation Issues

On January 9, 2014, the Departments of Treasury, Labor, and Health and Human Services (collectively, the “Departments”) published the eighteenth installment of a series of answers to Frequently Asked Questions regarding...more

1/13/2014 - Affordable Care Act DOL Healthcare Healthcare Reform HHS Mental Health Parity Rule MHPAEA U.S. Treasury

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

Final Regulations for the Mental Health Parity and Addiction Equity Act of 2008

On November 8, 2013, the Departments of Treasury, Labor, and Health and Human Services (collectively, the "Departments") jointly issued final regulations under the Mental Health Parity and Addiction Equity Act of 2008 (the...more

12/3/2013 - DOL Employee Benefits Employer Group Health Plans Healthcare HHS Mental Health Parity Rule MHPAEA U.S. Treasury

The ERISA Litigation Newsletter; November 2013

In This Issue: - Labor and Employment and ERISA Class Actions After Wal-Mart and Comcast — Practice Points for Defendants (Part I – Commonality)* - Agencies Release Guidance on HRAs, FSAs, and Employer Payment...more

11/22/2013 - Affordable Care Act Class Action Class Certification Comcast Competition Damages Discrimination Dukes v Wal-Mart ERISA FICA Taxes Flexible Spending Accounts Gender Discrimination Healthcare Healthcare Reform HRA IRS Penalties Rule 23 Same-Sex Marriage SCOTUS Section 409A Severance Pay Tax Refunds US v Windsor Wal-Mart

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

Agencies Release Guidance on HRAs, FSAs, and Employer Payment Plans

On Friday, September 13, 2013, the IRS released Notice 2013-54 and the DOL issued Technical Release 2013-03 in substantially identical form. This guidance, which is generally effective January 1, 2014, provides much needed...more

10/2/2013 - Affordable Care Act DOL ERISA Flexible Spending Accounts Healthcare HRA IRS Premiums

Massachusetts Repeals Fair Share Contribution, HIRD Form Requirements

Massachusetts has repealed two main components of its landmark 2006 heath care reform law. Effective July 1, 2013, employers are no longer required to make a "fair share" contribution (FSC) to employees' health insurance...more

7/25/2013 - Affordable Care Act Employee Benefits Employer Mandates Fair Share Law Health Insurance Healthcare Shared Responsibility Rule

The ERISA Litigation Newsletter - June 2013

Our articles this month focus on health care reform. First, Jim Napoli and Brian Neulander comment on the potential for litigation under the Affordable Care Act's (ACA's) whistleblower protections and ERISA Section 510 as a...more

6/7/2013 - Affordable Care Act COBRA Data Breach Data Protection DOL DOMA ERISA Healthcare HIPAA HITECH IRS Notice Requirements OSHA Pay or Play PHI Same-Sex Marriage SCOTUS Wellness Programs Whistleblowers

IRS Releases Guidance on Wellness Programs and “Affordability” under the Employer Mandate

On May 3, 2013, the IRS released proposed regulations on certain provisions relating to the federal premium tax credits that eligible individuals will use to purchase subsidized health insurance coverage from public exchanges...more

5/13/2013 - Affordable Care Act Health Insurance Exchanges Healthcare IRS Proposed Regulation Tax Credits Wellness Programs

HHS Issues HIPAA/HITECH Omnibus Final Rule Ushering in Significant Changes to Existing Regulations

"Sweeping changes" is how Leon Rodriquez, of the Department of Health and Human Services Office of Civil Rights (OCR), characterized the effect of the final omnibus Health Insurance Portability and Accountability Act (HIPAA)...more

1/29/2013 - Business Associates Data Protection HHS HIPAA HIPAA Omnibus Rule HITECH Notifications Patient Privacy Rights PHI

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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