Employee Retirement Income Security Act Patient Protection and Affordable Care Act (PPACA)

Employee Retirement Income Security Act is a United States federal law enacted in 1974 to set minimum standards for pension and health plans in the private sector and to protect participants in those plans.... more +
Employee Retirement Income Security Act is a United States federal law enacted in 1974 to set minimum standards for pension and health plans in the private sector and to protect participants in those plans.  ERISA requires plans to provide information to participants, establishes a grievance process,  and allows participants to sue for benefits or breach of fiduciary duties.  less -
News & Analysis as of

Old Days – Remembering When Small Business Had Pension Plans

We lived in politically charged times. Congress seems unable to reach any consensus on anything including where to have the annual Congressional Christmas Ball! Years of political crossfire over the Affordable Care Act have...more

Monthly Benefits Update

As expected, the Department of the Treasury and the IRS (the “Agencies”) finalized the employer information reporting requirements under the Affordable Care Act (the “ACA”) earlier this month. The final rules, which are...more

Religious Freedom, Contraceptive Services, and The ACA: The Dilemma of the Self-Certification Provision

On February 21, 2014, the Seventh Circuit Court of Appeals, in a 2-to-1 decision, denied a preliminary injunction enjoining the federal government from enforcing the self-certification provisions of the Affordable Care Act...more

Departments of Labor, Treasury, and Health and Human Services Issue Final and Proposed Regulations Implementing the 90-day Limit...

The Affordable Care Act (the “Act”) generally prevents an otherwise eligible employee (or dependent) from having to wait more than 90 days before coverage becomes effective under a group health plan. The regulation of waiting...more

The ERISA Litigation Newsletter - February 2014

The employee benefits issues to be considered by the U.S. Supreme Court continue to be of great significance to plan sponsors and fiduciaries. This month we review the Court's employee benefit decisions from 2013 and also...more

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

ERISA Fiduciary Duties and the Tension Between the Affordable Care Act and the Religious Freedom Restoration Act

The Patient Protection and Affordable Care Act ("ACA") has significantly changed the healthcare industry in the United States. Among the many changes is the new requirement that healthcare providers must provide all "Food...more

Benefits Litigation Update - January 2014

In this issue: - Will Section 510 of ERISA Restrict Workforce Structuring under the Affordable Care Act? - A New Threat to Sponsors and Fiduciaries: Equitable Remedies After Amara - First ERISA Decision...more

Welcomed Guidance on Wellness Programs

On June 3, 2013, the Departments of Treasury, Labor and Health and Human Services (Agencies) issued final regulations regarding nondiscriminatory wellness programs in group health coverage under the Affordable Care Act and...more

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

Year-End Health and Retirement Plan Guidance Grab Bag

Following Hawaii’s enactment of legislation recognizing same-sex marriage as of and after December 2, 2013 a number of additional pieces of guidance were also issued. Internal Revenue Service’s Frequently Asked Questions...more

The ERISA Litigation Newsletter - December 2013

This month we look at part two of our three part series on Class Actions. In part two, Robert Rachal, Page Griffin and Madeline Chimento Rea address Wal-Mart's Rule 23(b) principles, including some defenses to plaintiffs' use...more

Claims Administrator Not Liable Under ERISA For Alleged Failure to Follow ACA’s Enhanced Benefit Claim Procedures

A federal court in New York appears to have issued the first published decision addressing alleged violations of the enhanced benefit claim procedures arising out of the Affordable Care Act (ACA). The new procedures contain...more

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

10 Facts About the Affordable Care Act and Worker Classification

Businesses subject to the Affordable Care Act’s “shared responsibility” provision must consider proper worker classification and its implications. Although the Patient Protection and Affordable Care Act, as amended...more

More About HRAs And Some About EAPs

I blogged recently about IRS and Department of Labor (DOL) guidance restricting the ability of employers to subsidize individual health insurance premiums for their employees after December 31, 2013. That IRS and DOL guidance...more

Evaluating Employer Insurance Coverages to Defend against Claimed Violations of the Affordable Care Act

Employers have long been subject to lawsuits brought by employees for employment actions such as wrongful termination, discrimination and harassment. With the opening this week of the Health Insurance Marketplaces and the...more

Monthly Benefits Update - September 2013

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

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

Polsinelli Podcast - Affordable Care Act Delays - What it Really Means for Employers [Video]

Recently, the Treasury Department announced that the Obama Administration had issued a one-year delay on the reporting requirements for the Affordable Care Act. What does this mean for employers? In this week's "Inside Law"...more

Balancing the Affordable Care Act and ERISA

Looming implementation of the Affordable Care Act's (ACA) so-called “play or pay” provision has large employers evaluating the alternatives it presents: “play,” by offering health insurance coverage to full-time employees; or...more

Year Two of Medical Loss Ratio Rebates: Five Tips for Insured ERISA Health Plan Sponsors

The Affordable Care Act’s medical loss ratio (“MLR”) rule requires health insurance companies (but not self-insured plans) in the group or individual market to provide an annual rebate to enrollees if the insurer’s MLR falls...more

State of the Union - Part 4: Medical Expense Account

Overview - Over the course of this series, I have been pontificating on a number of points. First, ERISA and tax regulation have in my view had the unintended effect of reducing benefits for workers and business owners...more

A Review Of The Supreme Court’s 2012-2013 Term

As the United States Supreme Court’s 2012-2013 term drew to a close at the end of June, commentators observed a continuing gradual but perceptible shift to the right by the Court. The Roberts Court is generally viewed as...more

Health Care Reform Employer Mandate Delayed; DOMA Struck Down - What Now For Employers?

Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...more

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