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USA - May 21 2013
Employers must distribute a new Notice of Coverage Options to all employees (full-time and part-time, regardless of eligibility for benefits). The…
USA - May 10 2013
Under the pay-or-play penalties going into effect next year, an employer is subject to penalties if it does not offer "affordable" health coverage to…
USA - February 28 2013
Recent government guidance addresses permissible employee cost sharing under your company's group health plan. This Vorys Client Alert summarizes…
USA - January 18 2013
In Revenue Procedure 2013-12, the IRS recently updated the Employee Plans Compliance Resolution System (EPCRS). The EPCRS program permits a…
USA - January 18 2013
The American Taxpayer Relief Act of 2012 (the "Taxpayer Relief Act"), which was enacted to avoid the "fiscal cliff," provides plan participants with…
