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Patient Protection and Affordable Care Act (PPACA) › Flexible Spending Accounts › Healthcare

The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +
The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal subsidies to reduce the number of uninsured citizens. less -
Proskauer Rose LLP

Repealing and Replacing the ACA: Five Developments Likely to Occur in the Years Ahead

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On the back of the 2016 United States presidential election results, the health care industry ponders how a Republican president and Congress will transform the business environment. The health care industry has a number of...more

Perkins Coie

Will Employers’ ACA Obligations Change Under the Trump Administration?

Perkins Coie on

During his campaign, President-elect Trump promised to make the repeal and replacement of the Affordable Care Act (ACA) a priority. Now that the election is over, what should employers expect? We don’t have a crystal ball,...more

Tucker Arensberg, P.C.

The “Cadillac Tax” is Rollin’ In!

Tucker Arensberg, P.C. on

When healthcare reform was rolled out in 2010, there was a provision included in the law imposing a tax on healthcare benefits provided to employees that exceed a threshold cost. This tax has been referred to as the...more

Proskauer - Employee Benefits & Executive...

New IRS Guidance on 40% Excise Tax Previews Future Regulatory Complexity

Proskauer - Employee Benefits & Executive... on

Although public opposition to the 40% excise tax on high-cost health care is rapidly growing, the IRS continued to develop a regulatory framework for administration of the excise tax through its issuance of Notice 2015-52 on...more

Bradley Arant Boult Cummings LLP

New ACA Rules Allow Employees a Second Trip Through the Cafeteria Plan Election Line

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Under Notice 2014-55, the Internal Revenue Service (IRS) will now permit a cafeteria plan to allow an employee to revoke his election for coverage under the employer's group health plan in order to purchase a qualified health...more

Morgan Lewis

Group Health Plans: Year-End Action Items and Upcoming Changes

Morgan Lewis on

Group health plan sponsors turn their attention to completing 2013 tasks, implementing upcoming 2014 changes, preparing for the ACA Shared Responsibility requirement in 2015, and documenting recent extensive plan changes....more

Spilman Thomas & Battle, PLLC

Putting the Pieces Together: How the ACA Impacts Health Reimbursement and Flexible Spending Arrangements

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Employers responding to the market reforms contained in the Affordable Care Act (“ACA,” also referred to as ObamaCare) are trying to grasp how it treats some current arrangements, such as health reimbursement arrangements...more

Akerman LLP

Employee Benefits Update: 2013 Year End Plan Tasks

Akerman LLP on

As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more

Proskauer - Employee Benefits & Executive...

The ERISA Litigation Newsletter; November 2013

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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

Spilman Thomas & Battle, PLLC

SuperVision Today: 4th Quarter 2013

Spilman Thomas & Battle, PLLC on

In This Issue: - Federal Contractors Should be Planning Ahead for the New Section 503 and VEVRAA Rules - Putting the Pieces Together: How the ACA Impacts Health Reimbursement and Flexible Spending Arrangements ...more

Proskauer Rose LLP

IRS Changes Health FSA "Use-or-Lose" Rule; Clarifies Transition Relief for 2013-14

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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

Foley Hoag LLP

Important Changes Relating to Section 125 Plans May Require Immediate Action

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Last week, there were two important developments relating to Section 125 cafeteria plans. First, Massachusetts announced that employers will no longer be required to maintain a Section 125 plan. Second, the IRS has modified...more

Dechert LLP

IRS Liberalizes the "Use-It-or-Lose-It" Rule for Flexible Spending Accounts and Offers Other Transition Relief

Dechert LLP on

In Notice 2013-71 (the “Notice”), the Internal Revenue Service (the “IRS”) has modified the so-called “use-it-or-lose-it” rule for health flexible spending accounts (“FSAs”) under cafeteria plans to allow participants to...more

McNees Wallace & Nurick LLC

New Rule For Flexible Spending Arrangements: "Use It Or Lose (Some Of) It"

McNees Wallace & Nurick LLC on

Flexible spending arrangements, or FSAs, have gained popularity among employers over the past fifteen years. Today, approximately 14 million families participate in these benefit plans. ...more

McDermott Will & Emery

Modification of “Use It or Lose It” Rule for Health Flexible Spending Arrangements

McDermott Will & Emery on

The Internal Revenue Service recently issued new guidance modifying the “use it or lose it” rule applicable to health flexible spending arrangements (FSAs) to allow carryover of certain unused health FSA amounts into the next...more

Patterson Belknap Webb & Tyler LLP

Federal Guidance on HRAs, Health FSAs and Other Employer Funding Arrangements Under Health Care Reform

Patterson Belknap Webb & Tyler LLP on

On September 13, 2013, the Internal Revenue Service, U.S. Department of Labor and U.S. Department of Health and Human Services, collectively, issued guidance (the "Health Funding Guidance") on the application of two of the...more

McDermott Will & Emery

New Guidance Clarifies Health Reimbursement Arrangements Under ACA

McDermott Will & Emery on

Recently issued guidance clarifies the application of certain provisions under the Affordable Care Act (ACA) to health reimbursement arrangements, employer payment plans, health flexible spending arrangements and employee...more

Morgan Lewis

Guidance on the Application of Certain ACA Market Reforms to Employer Health Plans

Morgan Lewis on

Plan sponsors should review their health reimbursement arrangements, employer payment plans, health flexible spending arrangements, and employee assistance programs to ensure they comply with ACA market reforms....more

Perkins Coie

The Affordable Care Act Creates Compliance Challenges For HRAs And Other Arrangements

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On September 13, 2013 the U.S. Department of the Treasury (IRS), the U.S. Department of Health and Human Services (HHS), and the U.S. Department of Labor (DOL), collectively referred to herein as the Departments, coordinated...more

Franczek P.C.

Monthly Benefits Update - September 2013

Franczek P.C. on

Health & Welfare Plans - Health Care Reform: FAQ Part XVI Addresses Insurance Exchange Notice and 90-Day Waiting Period Requirement. The Treasury, the Department of Labor and the Department of Health and Human...more

Proskauer - Employee Benefits & Executive...

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

Proskauer - Employee Benefits & Executive... on

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

Mintz - Employment, Labor & Benefits...

Labor and Treasury/IRS Opine on Integrated and Non-Integrated HRAs, Medical FSAs, and EAPs

Mintz - Employment, Labor & Benefits... on

On September 13, 2013, the Department of Labor and the Treasury Department/IRS (the “Departments”) issued coordinated guidance on a handful of items relating to the implementation of the Affordable Care Act (the “Act”),...more

Epstein Becker & Green

Labor Department Issues Guidance That Muddies the Waters for Employers Offering Health Reimbursement Arrangements, Health Flexible...

Epstein Becker & Green on

On September 13, 2013, the U.S. Department of Labor ("DOL") published Technical Release 2013-03 ("Technical Release"), which provides guidance on the application of certain provisions of the Patient Protection and Affordable...more

Eversheds Sutherland (US) LLP

Guidance on Applying PPACA Market Reforms to HRAs, Health FSAs, and Other Health Care Arrangements

Eversheds Sutherland (US) LLP on

On September 13, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) issued new guidance1 relating to the applicability of the Patient Protection and Affordable Care Act (PPACA) to certain kinds of...more

Sherman & Howard L.L.C.

2013 and 2014 under the Affordable Care Act - Updated as of May 14, 2013

Sherman & Howard L.L.C. on

This is an update on an earlier Client Advisory on this subject, with updates to reflect recently issued guidance. Employers should consider the following checklist of new requirements as the nation moves ahead with...more

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