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Results: 1-10 of 28

Now is the time to "pay or play"

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 30 2013

Now is the Time to "Play or Pay." The so-called play-or-pay mandate becomes effective January 1, 2014. For calendar year plans, 2014 open enrollment

IRS issues final regulations regarding Affordable Care Act’s premium tax credit

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 31 2012

On May 18, 2012, the IRS issued final regulations relating to the health insurance premium tax credit enacted as part of the Affordable Care Act

The Trade Adjustment Assistance Extension Act extends Health Coverage Tax Credit

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • December 21 2011

On October 11, 2011, the Trade Adjustment Assistance Extension Act was signed into law

Notice 2012-58 play-or-pay

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • September 28 2012

Under Section 4980H of the Code, an “applicable large employer” (i.e., an employer with 50 or more full-time employees, including full-time equivalent employees) will pay a penalty for any month if at least one of its full-time employees is certified as having enrolled for that month in a qualified health plan through an exchange for which premium or cost-sharing assistance is allowed or paid and either (1) the employer fails to offer to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage or (2) the employer offers its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage but that coverage is not affordable or does not provide minimum value

MEWA held to be not fully insured under ERISA

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 15 2011

When unrelated employers join together in an association or other group to purchase or arrange for health insurance, the association is defined as a "multiple employer welfare arrangement" or "MEWA" under the law

Insurer not a fiduciary when negotiating rates

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 11 2011

The Court of Appeals for the Sixth Circuit ruled that an insurer was not acting as a fiduciary when it negotiated rates with hospitals that favored its health maintenance organization clients over its self-funded plan clients

More health care reform FAQs issued

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 4 2011

Over the past several months DOL, HHS, and the IRS (collectively, the Agencies) have issued a series of frequently asked questions (FAQs) regarding the implementation of the Affordable Care Act

Supreme Court considers constitutionality of individual mandate

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 27 2012

At the end of March, the U.S. Supreme Court heard arguments on the constitutionality of a provision in the Patient Protection and Affordable Care Act (ACA) that requires most U.S. residents to maintain health care coverage for themselves and their dependents

Same-sex domestic partner policy does not discriminate against opposite-sex couples

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 15 2011

Reversing a decision by the Westchester County Human Rights Commission, a New York appeals court recently held that a policy adopted by a local Board of Cooperative Educational Services (BOCES) to offer health care to same-sex domestic partners did not unlawfully discriminate against opposite-sex domestic partners

Health care reform update

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 30 2010

Regulations implementing the Patient Protection and Affordable Care Act (PPACA) have been coming out at a steady pace