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2013 proxy season update - five key executive compensation considerations

Latham & Watkins LLP
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USA
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January 28 2013

In addition to the normal disclosure required in the Compensation Discussion and Analysis (CD&A) portion of the annual proxy statement, companies

April 30th deadline for prototype and volume submitter plans

Latham & Watkins LLP
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USA
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March 18 2010

Each employer that sponsors a qualified retirement plan in the popular prototype or volume submitter format must adopt certain plan amendments no later than April 30, 2010

February deadline to update HIPAA business associate agreements

Latham & Watkins LLP
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USA
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January 6 2010

By February 17, 2010, most group health plans are required to have updated business associate agreements

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

Latham & Watkins LLP
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USA
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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

Classification of workers as independent contractors

Latham & Watkins LLP
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USA
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April 13 2010

Faced with mounting budget deficits and pressure from labor unions, federal and state officials in the United States are stepping up enforcement activities with respect to US companies' classification of workers as independent contractors

Health care reform is your health plan coverage grandfathered?

Latham & Watkins LLP
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USA
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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

Health care reform: retiree reinsurance program

Latham & Watkins LLP
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USA
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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

Health care reform is your health plan coverage discriminatory?

Latham & Watkins LLP
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USA
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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."

COBRA premium subsidy periods extended

Latham & Watkins LLP
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USA
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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

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

Latham & Watkins LLP
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USA
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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

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