Are you considering conditioning a job offer on an agreement that the applicant's disabled dependent won't enroll in the health plan? Don't. *

USA - April 3 2013
Traditional employment laws often interact with traditional employee benefit laws. One such example is the Americans with Disabilities Act (ADA)'s…

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Health care reform - should employers reduce expected health costs in 2014 by transitioning some full time employees to part time status now? *

USA - February 1 2013
2013 is shaping up to be a very busy year for employers in all industries, with the continued implementation of the Patient Protection and Affordable…

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Health care reform: recent guidance on "play or pay" rules for applicable large employers in 2014 *

USA - January 15 2013
Many important aspects of the Patient Protection and Affordable Care Act ("ACA") will go into effect in 2014, including the implementation of health…

Co-authors: Elizabeth F. Hodge, Leanne Reagan, Carolyn M. Kershner .

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Deadline approaching for Section 409A year-end correction *

USA - November 26 2012
Compensation arrangements such as employment or severance agreements, that provide for payments that are contingent on the execution of a release, must be brought into compliance with documentation requirements of Section 409A of the Internal Revenue Code by December 31, 2012.

Co-authors: Peter E. Salomon, Leanne Reagan, Ian L. Minkin.

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Medical loss ratio (MLR) rebates: employer obligations under ERISA *

USA - August 6 2012
In recent weeks, health insurers have issued rebates to plan sponsors of fully insured group health plans, pursuant to the medical loss ratio (“MLR”) standards that were established under the Patient Protection and Affordable Care Act of 2010, together with the Health Care and Education Tax Credits Reconciliation Act of 2010 (collectively, the “Health Reform Act”).

Co-authors: Leanne Reagan.

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