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David W. Barby Latham & Watkins LLP

Results 1 to 3 of 3



Health care reform — is your health plan coverage discriminatory? *

USA - November 9 2010
Insured group health plans will be subject to new non-discrimination requirements under the health care reform legislation enacted earlier this year (collectively referred to as the Act), unless they are "grandfathered."

Co-authors: Carol B. Samaan, Robin Struve, Sandhya Chandrasekhar.


COBRA premium subsidy periods extended *

USA - December 31 2009
The eligibility period for subsidized COBRA premiums for certain "assistance-eligible individuals" (AEIs) has been extended through February 28, 2010 and the maximum period for receiving the subsidy has been extended from nine months to 15 months.

Co-authors: Robin Struve.


Employee stock purchase plans: IRS issues final regulations *

USA - December 17 2009
On November 16, 2009, the Internal Revenue Service (IRS) issued final regulations governing options granted pursuant to employee stock purchase plans (ESPPs) under Section 423 of the Internal Revenue Code (Code).

Co-authors: Laurence Seymour, Michelle L.C. Carpenter.