Susan M. Nash

Susan M. Nash

McDermott Will & Emery

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Latest Publications


EEOC to Clarify and Expand Wellness Program Incentives Related to the Genetic Information Nondiscrimination Act

On October, 30, 2015, the Equal Employment Opportunity Commission (EEOC) issued a proposed rule that would amend regulations implementing Title II of the Genetic Information Nondiscrimination Act of 2008 (GINA), as they...more

11/10/2015 - Comment Period EEOC GINA Incentives Proposed Regulation Wellness Programs

Automatic Enrollment for Health Plans Has Been Repealed

Budget legislation signed into law by President Barack Obama on November 2, 2015, the Bipartisan Budget Act of 2015, repeals the controversial automatic enrollment provision under the Affordable Care Act (ACA). Section 18A of...more

11/3/2015 - Affordable Care Act Automatic Enrollment Barack Obama Employer Group Health Plans Employer Liability Issues Federal Budget FLSA Health Insurance New Legislation Pensions Popular Premiums

IRS Adjusted ACA Fee Amounts for the 2015/2016 Policy or Plan Years and Additional Payment Options

The Patient-Centered Outcomes Research Institute (PCORI) fee was established under the Affordable Care Act (ACA) to advance comparative clinical effectiveness research. The PCORI fee is assessed on issuers of health insurance...more

10/22/2015 - Affordable Care Act Fees Filing Deadlines Health Insurance HHS Insurance Industry Medical Research PCORI Public Health Insurance Marketplace Self-Insured Health Plans Third-Party Transitional Reinsurance Program

Navigating Legal Issues in Connection with Employer Sponsored On-Site Health Clinics

Employers are increasingly concerned with the high cost of health care and executives in the C-Suite are beginning to take notice. The Affordable Care Act (‘‘ACA’’) required employers who sponsor group health plans to adopt a...more

10/13/2015 - Affordable Care Act C-Suite Executives Cadillac Tax COBRA Employer Group Health Plans Employer Healthcare Costs Employer Mandates ERISA HDHP Health Savings Accounts Healthcare HIPAA Income Taxes Internal Revenue Code (IRC) Minimum Essential Coverage Reporting Requirements Wellness Programs

Further Guidance on the ACA’s Cadillac Tax

The Affordable Care Act (ACA) added Code Section 4980I to the Internal Revenue Code. Effective for tax years beginning on or after January 1, 2018, an excise tax of 40 percent will be imposed on the cost of employer-sponsored...more

9/30/2015 - Affordable Care Act Cadillac Tax Comment Period Employer Group Health Plans Excise Tax Health Insurance Health Savings Accounts IRS Multiemployer Plan New Guidance Plan Administrators

Affordable Care Act Reporting Penalties Significantly Increased

On June 29, 2015, President Barack Obama signed the Trade Preferences Extension Act (the Act) into law. In addition to containing several revenue offsets, the Act significantly increased penalties for incorrect information...more

7/24/2015 - 1099s Affordable Care Act Corporate Counsel Employer Liability Issues Good Faith IRS Popular Reporting Requirements Section 6722 Tax Penalties Trade Preferences Extension Act (TPEA) W-2

Supreme Court Rejects Latest Challenge to Affordable Care Act: What Are Employers' Obligations Going Forward?

On June 25, 2015, the Supreme Court of the United States upheld one of the main pillars of the Affordable Care Act (ACA): the tax credits that allow millions of Americans to afford health care insurance on the public...more

6/29/2015 - Affordable Care Act Corporate Counsel Employer Group Health Plans Employer Mandates Health Insurance Health Insurance Exchanges King v Burwell Public Health Insurance Marketplace State Health Insurance Exchanges Subsidies Tax Credits

King v. Burwell Decision Upholds Subsidies in Federal Exchanges

On June 25, 2015, the Supreme Court of the United States ruled in King v. Burwell that the Affordable Care Act (ACA) requires premium tax credits to be made available in states that use a federal exchange. The case challenged...more

6/26/2015 - Affordable Care Act Chevron Deference Health Insurance Health Insurance Exchanges Individual Mandate IRS King v Burwell SCOTUS Subsidies Tax Credits

Agencies Clarify Cost-Sharing Limits Under the Affordable Care Act

The U.S. Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the Departments) have issued a set of Frequently Asked Questions (FAQs) clarifying the limitations on cost sharing under...more

6/11/2015 - Affordable Care Act Cost-Sharing DOL Employer Group Health Plans Health Insurance Health Insurance Exchanges HHS Public Health Insurance Marketplace

EEOC Issues Guidance on Employer Provided Wellness Programs

The Equal Employment Opportunity Commission (EEOC) has released long-awaited proposed guidance (the proposed rule) relating to employer wellness programs. The proposed rule amends regulations implementing Title I of the...more

4/22/2015 - ADA Affordable Care Act DOL EEOC GINA Health Insurance Healthcare Proposed Regulation Wellness Programs

Employers with Group Health Plans: Have You Notified State Regulators of the Breach?

Data security breaches affecting large segments of the U.S. population continue to dominate the news. Over the past few years, there has been considerable confusion among employers with group health plans regarding the...more

2/20/2015 - Breach Notification Rule Covered Entities Cybersecurity Data Breach Data Breach Plans Data Protection Employer Group Health Plans ERISA HIPAA Third-Party Service Provider

Upcoming Health and Welfare Plan Requirements Checklist for Employers #2

As 2014 draws to a close, employers should turn their attention to several upcoming compliance obligations for the health and welfare benefit plans they sponsor. Below is a list of upcoming health and welfare compliance...more


New Cafeteria Plan Change in Status Options

In Notice 2014-55, the Internal Revenue Service (IRS) announced two new situations in which employees may change their health plan elections midyear under their employer’s cafeteria plan. In the first, an employee’s hours...more

10/6/2014 - Cafeteria Plans Eligibility Health Insurance Health Insurance Exchanges IRS

Employer Shared Responsibility Payments and Reporting Requirements Under the Affordable Care Act: Code Sections 6055 and 6056

Employer Shared Responsibility Penalties - There are two types of employer shared responsibility payments, also known as pay or play penalties, under the Affordable Care Act (ACA). The first penalty under Internal...more

9/15/2014 - Affordable Care Act Compliance Healthcare Healthcare Reform Penalties Reporting Requirements

Individual Responsibility under the ACA

Effective 2014, if a taxpayer is not covered under minimum essential coverage for one or more months, then, unless an exemption applies, the taxpayer is liable for the individual shared responsibility payment on his return. ...more

8/12/2014 - Affordable Care Act Healthcare Individual Mandate IRS Personal Liability

Upcoming Health and Welfare Plan Requirements Checklist for Employers

As the mid-way point of 2014 approaches, employers should actively turn their attention to several upcoming compliance obligations for the health and welfare benefit plans they sponsor. Below is a checklist of upcoming...more

8/1/2014 - Affordable Care Act Compliance Employee Benefits Health and Welfare Plans Healthcare HHS HIPAA PCORI

Closely Held Corporations Can Be Exempt from ACA Contraception Provisions Based on Religious Objections

The Patient Protection and Affordable Care Act (ACA) requires certain employers to cover women’s preventive health care under their nongrandfathered group health plans at no cost to employees. The U.S. Department of Health...more

7/3/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Contraceptives FDA Healthcare HHS Hobby Lobby Religious Freedom Restoration Act SCOTUS

U.S. Department of Labor Issues Proposed Regulations Amending the COBRA Notice Requirements

On May 2, 2014, the U.S. Department of Labor (DOL) Employee Benefits Security Administration (EBSA) issued proposed regulations which seek to amend the notice requirements under the Consolidated Omnibus Budget Reconciliation...more

5/7/2014 - Affordable Care Act COBRA DOL EBSA Notice Requirements Proposed Regulation

IRS Releases 2015 Amounts for HSAs, HDHPs

On April 23, 2014, the U.S. Treasury Department and Internal Revenue Service (IRS) released Revenue Procedure 2014-30, which lists the 2015 indexed amounts, adjusted for inflation, for health savings accounts and...more

4/25/2014 - HDHP Health Savings Accounts Healthcare IRS

Final Regulations Issued Regarding Employer Reporting Requirements Under ACA

Recently issued final regulations on the employer reporting requirements under the Affordable Care Act (ACA) clarify and streamline the process for reporting information relating to the provision of minimum essential coverage...more

3/14/2014 - Affordable Care Act Compliance Employer Mandates Healthcare Individual Mandate IRS Reporting Requirements Shared Responsibility Rule

Final Regulations Issued Regarding Employer Shared Responsibility Under the ACA

Recently issued final regulations on the employer pay-or-play rules under the Affordable Care Act (ACA) clarify the requirement that employers provide health coverage to full-time employees and their dependents, or pay a...more

2/19/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare Pay or Play Shared Responsibility Rule

Proposed Regulations Expand the Definition of Excepted Benefits

Recently issued proposed regulations would expand the categories of excepted benefits under the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code (the Code) and the Public Health Service Act. ...more

1/30/2014 - Affordable Care Act DOL Employee Benefits ERISA Exemptions Healthcare HIPAA U.S. Treasury Wraparound Coverage

New Health Savings Account Contribution and Distribution Forms Issued by IRS

The Internal Revenue Service recently issued its 2014 versions of the Health Savings Account contribution and distribution forms and instructions. The forms released, and a link to those forms are below...more

1/27/2014 - Health Savings Accounts Healthcare IRS

View From McDermott: Employer Pay-or-Play Mandates Under Health-Care Reform

This fall, open enrollment is well underway for individuals and small employers under the state and federally facilitated marketplace exchanges created by the Affordable Care Act. As exchange coverage becomes available,...more


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