News & Analysis as of September 20, 2024

Look-Back Measurement Period

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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 +

Different Strokes for Different Folks: The Feasibility of Implementing Different Benefits Plans for Different Categories of...

Seyfarth Shaw LLP on 5/6/2019

In the growth of the gig economy, many employers are increasing the number of categories of their employees and associates. One challenge of the gig economy is determining when a worker qualifies as a full-time employee for...more

Don’t Forget to Amend Cafeteria Plan for New Permitted Election Change Events

Foley & Lardner LLP on 12/1/2015

In 2014, the Internal Revenue Service (IRS) expanded the events that would allow employees to drop their health plan coverage under their employer’s cafeteria plan. As a reminder, the general rule is that once an employee...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 2: Explaining the Look-Back Measurement Method to Employees

Mintz - Employment, Labor & Benefits... on 12/17/2014

Many applicable large employers—i.e., employers that are subject to the Affordable Care Act’s (ACA) employer shared responsibility rules—have a pretty good sense of what these rules are, how they work, and what they plan to...more

Rethinking COBRA After Health Care Reform

Snell & Wilmer on 7/22/2014

The Health Care Reform Act made many changes to health plans, but one thing it did not do was expressly eliminate or change the COBRA rules. Although health care reform does not expressly change COBRA, it does, in many ways,...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 23: The Impact of Employment Contract Terms on Variable Hour...

Mintz - Employment, Labor & Benefits... on 7/21/2014

For applicable large employers (i.e., employers who employed at least 50 full-time and full-time equivalent employees on business days during the preceding calendar year) endeavoring to comply with the Affordable Care Act’s...more

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