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Results: 1-10 of 48

Employer shared responsibility payments and reporting requirements under the Affordable Care Act: Code Sections 6055 and 6056

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 13 2014

There are two types of employer shared responsibility payments, also known as pay or play penalties, under the Affordable Care Act (ACA). The first

Closely held corporations can be exempt from ACA contraception provisions based on religious objections

  • McDermott Will & Emery
  • -
  • USA
  • -
  • July 2 2014

The Patient Protection and Affordable Care Act (ACA) requires certain employers to cover women’s preventive health care under their nongrandfathered

Upcoming health and welfare plan requirements checklist for employers

  • McDermott Will & Emery
  • -
  • USA
  • -
  • July 31 2014

As the mid-way point of 2014 approaches, employers should actively turn their attention to several upcoming compliance obligations for the health and

Proposed regulations expand the definition of excepted benefits

  • McDermott Will & Emery
  • -
  • USA
  • -
  • February 3 2014

Recently issued proposed regulations would expand the categories of excepted benefits under the Employee Retirement Income Security Act of 1974

The American Taxpayer Relief Act of 2012’s impact on employer-provided fringe benefit plans

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 8 2013

As you are probably aware, Congress has passed and President Obama has signed the American Taxpayer Relief Act of 2012 (ATRA), which avoided the "fiscal

U.S. Department of Labor Issues Proposed Regulations Amending the COBRA Notice Requirements

  • McDermott Will & Emery
  • -
  • USA
  • -
  • May 6 2014

On May 2, 2014, the U.S. Department of Labor (DOL) Employee Benefits Security Administration (EBSA) issued proposed regulations which seek to amend

Upcoming health and welfare plan requirements checklist for employers

  • McDermott Will & Emery
  • -
  • USA
  • -
  • December 17 2014

As 2014 draws to a close, employers should turn their attention to several upcoming compliance obligations for the health and welfare benefit plans

Additional Affordable Care Act guidance clarifies exchange notices and 90-day waiting period

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 26 2013

Recent guidance clarifies the exchange notice requirement and the 90-day waiting period limitation under the Affordable Care Act. The U.S

Final regulations issued regarding employer shared responsibility under the ACA

  • McDermott Will & Emery
  • -
  • USA
  • -
  • February 18 2014

Recently issued final regulations on the employer pay-or-play rules under the Affordable Care Act (ACA) clarify the requirement that employers

New health savings account contribution and distribution forms issued by IRS

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 24 2014

The Internal Revenue Service recently issued its 2014 versions of the Health Savings Account contribution and distribution forms and instructions