IRS provides guidance on W-2 reporting of employer-sponsored health coverage costs for 2012 *

USA - April 27 2011
The Patient Protection and Affordable Care Act (the Healthcare Act), requires employers to report on Form W-2’s issued for 2012 the aggregate cost of applicable employer-sponsored health coverage.

Co-authors: Laurence Seymour, Julie D. Crisp, Thomas M. Asmar .

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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, Sandhya Chandrasekhar, David W. Barby.

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Buyer beware: risk of loss of “grandfathered” status for US health plans in mergers and acquisitions *

USA - October 14 2010
The recently enacted health care reform legislation in the United States (collectively referred to as the Act) imposes many new obligations and expenses on group health plans and presents some critical issues that should be carefully considered by parties to a merger, stock or asset purchase, or other business combination (M&A transaction).

Co-authors: Holly Bauer.

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

USA - July 1 2010
Group health plans (whether fully insured or self-insured) or individual health insurance coverage that was in effect on March 23, 2010 are considered "grandfathered" from many provisions of the recently enacted health care reform legislation (collectively, referred to as the Act1).

Co-authors: Carol B. Samaan, Thomas M. Asmar .

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Health care reform: retiree reinsurance program *

USA - May 19 2010
Five billion dollars in federal financial assistance will be available to reimburse plan sponsors that provide health care coverage to retirees who are age 55 and older but not yet eligible for Medicare.

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

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