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Final rules: essential health benefits, cost-sharing, and actuarial value

Hodgson Russ LLP
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USA
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May 31 2013

Beginning in 2014, non-grandfathered individual health insurance policies and policies issued to small employers must provide "essential health

Now is the time to "pay or play"

Hodgson Russ LLP
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USA
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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

Agencies issue regulations regarding 90-day waiting period for group health plans

Hodgson Russ LLP
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USA
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May 31 2013

The Departments of Health and Human Services, Labor, and the Treasury issued proposed regulations regarding the Patient Protection and Affordable

Notice 2012-58 play-or-pay

Hodgson Russ LLP
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USA
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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

IRS issues notice regarding nondiscrimination rule for insured plans

Hodgson Russ LLP
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USA
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November 29 2010

The IRS issued Notice 2010-63 inviting public comments on the application of rules prohibiting insured group health plans from discriminating in favor of highly compensated individuals (HCIs

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

Hodgson Russ LLP
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USA
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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

New guidance regarding the age-26 dependent coverage mandate

Hodgson Russ LLP
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USA
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May 28 2010

Under the Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act of 2010, group health plans that extend coverage to dependent children must continue to make such coverage available until age 26

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

Hodgson Russ LLP
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USA
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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

The Trade Adjustment Assistance Extension Act extends Health Coverage Tax Credit

Hodgson Russ LLP
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USA
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December 21 2011

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

Small business tax credit for employer health insurance contributions

Hodgson Russ LLP
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USA
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May 28 2010

The Internal Revenue Service (IRS) recently issued guidance on a tax credit made available through the Patient Protection and Affordable Care Act that benefits certain small employers who help defray the cost of their employees' health insurance premiums