Wesley Covert

Wesley Covert

Laner Muchin, Ltd.

Contact  |  View Bio  |  RSS

Latest Publications

Share:

IRS Issues New Forms And Instructions Regarding The Employer Mandate Information Reporting Requirements Under The ACA

In order to administer and enforce the rules of the Employer Shared Responsibility Mandate, the Affordable Care Act (ACA) added Sections 6055 and 6056 to the Internal Revenue Code, which require insurance providers and...more

10/8/2014 - Affordable Care Act Employer Group Health Plans Employer Mandates Health Insurance IRS Reporting Requirements

Supreme Court Holds That The ACA Mandate To Include Group Health Coverage For Certain Contraceptives Violates The Religious...

On June 30, 2014, the U.S. Supreme Court ruled in a 5-4 decision that closely held, for-profit corporations may claim a religious exemption from the Affordable Care Act’s (ACA) mandate of providing certain types of...more

7/21/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Employer Mandates Healthcare Hobby Lobby SCOTUS

The Final Regulations Clarify The Application Of Orientation Periods To The Affordable Care Act's 90-Day Waiting Period Rule

Earlier this year, proposed regulations pertaining to the 90-day waiting period provision of the Affordable Care Act (ACA) introduced the concept that employers may require new employees to complete a one-month “orientation...more

7/8/2014 - Affordable Care Act Healthcare Waiting Periods

Self-Insured Health Plans May Be Required To Allow Health Care Providers Access To Their Claims And Appeals Process

In a precedent-setting case, a district court in the Northern District of Illinois recently ruled that in-network chiropractors were considered “beneficiaries” under the Employee Retirement Income Security Act of 1974 (ERISA)...more

7/2/2014 - Administrative Appeals Appeals Beneficiaries ERISA Healthcare Self-Insured Health Plans

HHS Creates A New And Limited Special Enrollment Opportunity In States With Federally-Facilitated Health Insurance Exchanges

On May 2, 2014, the Department of Health and Human Services (HHS) released guidance which creates a special enrollment opportunity in states with a federally-facilitated health insurance Marketplace (Marketplace) for...more

5/13/2014 - Affordable Care Act COBRA Health Insurance Exchanges Healthcare HHS

New IRS Guidance Establishes When Retirement Plans Must Be Amended To Provide Retirement Benefit Rights To Same-Sex Spouses

Following the U.S. Supreme Court's decision in United States v. Windsor on June 26, 2013, the Internal Revenue Service (“IRS”) stated that qualified retirement plans (e.g., profit-sharing, 401(k), pension plans, etc.) must...more

4/28/2014 - DOMA IRS Qualified Benefit Plans Same-Sex Marriage State of Celebration US v Windsor

Employment Relationship Not Required For Claim Of ERISA Violation For Benefit Rights

In a recent Seventh Circuit Court of Appeals decision successfully litigated by Laner Muchin, the Court addressed novel aspects of whether an employer interfered with employees’ benefit rights in violation of ERISA. The case...more

3/13/2014 - Employee Benefits Employee Rights ERISA Human Resources Professionals Layoffs Section 510

Employers Should Determine The Reasonableness Of Their Benefit Plans' Limitations Period Based On A Recent U.S. Supreme Court...

In Heimeshoff v. Hartford Life & Accident Insurance Co., the Supreme Court recently upheld a plan-imposed limitations period on a participant’s right to file suit for benefits so long as that period is not unreasonably short...more

1/31/2014 - Disability Employee Benefits Heimeshoff v. Hartford Life & Accident Insurance Co. Limitation Periods SCOTUS Statute of Limitations

Improve Compliance Of Retirement And Group Health Plans In 2014

Retirement plan fiduciaries should consider the following best practices to improve their plan’s governance in 2014: (i) if fiduciary duties have been delegated, make certain that the delegations are in writing and are being...more

1/10/2014 - COBRA Compliance ERISA Fiduciary Duty HIPAA Hiring & Firing Human Resources Professionals Investment Funds Notice Requirements Personnel Records Plan Administrators Publication Requirement Resignation Retirement Plan Same-Sex Marriage Termination

Year-End Compliance Reminders For Group Health Plan Sponsors

In 2013, many different changes in the law impacted group health plans and arguably, even more changes will occur in 2014. The following is an overview of a few of the key compliance issues that occurred in 2013 which should...more

12/6/2013 - Benefit Plan Sponsors Compliance Employer Group Health Plans Health Plan Sponsors Year-End Compliance Checklist Year-End Planning

New Rules Allow Cafeteria Plans To Carryover Up To $500 Of Unused Health FSA Money To The Next Plan Year

Under new IRS guidance, an employer may amend its cafeteria plan to allow for up to $500 of unused amounts remaining in a health flexible spending account (FSA) at the end of a plan year to be carried forward to reimburse...more

11/15/2013 - Affordable Care Act Cafeteria Plans Flexible Spending Accounts IRS Use or Lose Rule

Courts Split On Whether Mandatory Contraceptive Coverage Violates Religious Freedoms Of For-Profit Corporations

Under the Patient Protection and Affordable Care Act’s preventive services mandate, non-grandfathered group health plans must provide 100% coverage of contraceptives for women, subject to exemptions and safe harbors for...more

10/16/2013 - Affordable Care Act Contraceptive Coverage Mandate Employer Group Health Plans Healthcare Religion

Employers Should Plan To Address Employee Questions About The Health Insurance Marketplaces

Now that the deadline for employers to provide the public health insurance marketplace notices by October 1, 2013 has arrived, it is likely that employers (especially the human resource departments) will begin receiving...more

10/3/2013 - Affordable Care Act Health Insurance Exchanges Healthcare Marketplace Notice

DOL Issues Marketplace Notice Guidance But Will Not Subject Employers To Fines or Penalties If They Fail To Issue The Required...

The Patient Protection and Affordable Care Act (PPACA) amended the Fair Labor Standards Act (FLSA) to require employers to provide a notice to employees informing them of the public health insurance marketplaces (aka...more

9/20/2013 - Affordable Care Act DOL Fines FLSA Health Insurance Exchanges Healthcare Marketplace Notice Penalties

DOMA Update: IRS Releases Much-Anticipated Guidance Related To Same-Sex Spouses

On August 29, 2013, the Internal Revenue Service (IRS) released guidance regarding the federal tax treatment of same-sex spouses. In Revenue Ruling 2013-17, the IRS clarified that it will consider a same-sex couple to be...more

9/4/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Affordable Care Act Requires Employers To Provide Health Insurance Exchange Notices By October 1, 2013

Last month, the Obama Administration made the decision to delay penalties under the Employer Shared Responsibility Mandate of the Affordable Care Act (ACA) until 2015. However, it did not delay an employer's obligation to...more

8/27/2013 - Affordable Care Act Compliance Deadlines Employer Mandates Health Insurance Exchanges Healthcare Marketplace Notice Notice Requirements

Citing Windsor, Two Courts Extend Spousal Rights To Same-Sex Couples Who Reside In States That Do Not Recognize Same-Sex Marriage

As we previously reported, the decision overturning the federal Defense of Marriage Act (DOMA) left open many questions, including the impact of the decision on states that do not recognize same-sex marriage. Recent decisions...more

8/13/2013 - DOMA Employee Benefits Equal Protection Preemption Profit Sharing Same-Sex Marriage SCOTUS Surviving Spouse US v Windsor

Sponsors Of Group Health Plans Must Take Action To Comply With The Upcoming September 23, 2013 HIPAA Compliance Deadline

In January 2013, the U.S. Department of Health and Human Services (HHS) released final regulations which revised existing regulations under the Health Insurance Portability and Accountability Act (HIPAA). ...more

8/12/2013 - Deadlines Employer Group Health Plans Health Plan Sponsors HHS HIPAA HIPAA Omnibus Rule Notice Requirements Privacy Laws

Certain Employers That Sponsor Group Health Plans Must Report And Pay The Patient-Centered Outcome Research Institute Fee By July...

As previously mentioned in the June 11, 2013 edition of The Fast Laner, the Patient Protection and Affordable Care Act created the Patient-Centered Outcomes Research Institute (PCORI) that is to be partially funded through...more

7/29/2013 - Affordable Care Act Deadlines Employer Group Health Plans Fees Form 720 Healthcare PCORI

Employers Face Compliance Options In Lights Of Delayed Implementation Of Pay Or Pay Mandate Under The ACA, But Other ACA...

On July 2, 2013, the Treasury Department’s announced that enforcement of the "Pay or Play" mandate under the ACA will be delayed until January 1, 2015. This announcement was followed by a brief notice from the IRS which...more

7/15/2013 - Affordable Care Act Compliance Deadlines Delays Employer Liability Issues Enforcement Marketplace Notice Pay or Play PCORI Reporting Requirements U.S. Treasury

The Supreme Court's Decision Declaring Section 3 Of The Defense Of Marriage Act Unconstitutional Has Far-Reaching Implications For...

On June 26, 2013, in United States v. Windsor, the United States Supreme Court struck down Section 3 of DOMA, holding that it was unconstitutional to discriminate between same-sex and opposite-sex marriages for purposes of...more

7/12/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits Employer Mandates Equal Protection Marriage Same-Sex Marriage SCOTUS US v Windsor

7th Circuit Rules Employee May Recover Monetary Damages In ERISA Claim For Unpaid Benefits Against Insurer Who Denied Coverage...

The Seventh Circuit’s recent decision in Kenseth v. Dean Health Plan, Inc. provides a means for employees to collect monetary relief on their claim for benefits if they can show that the terms of the plan were not clear, and...more

7/9/2013 - Damages Employee Benefits ERISA Insureds Insurers Surgery

22 Results
|
View per page
Page: of 1