We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 18

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

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

New guidance regarding the age-26 dependent coverage mandate

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • 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

Small business tax credit for employer health insurance contributions

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • 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

Health reimbursement arrangements and waivers: immediate action required

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • November 19 2010

Under the Patient Protection and Affordable Health Care Act (PPACA), a group health plan's ability to impose annual limits on essential health benefits is restricted for plan years beginning before January 1, 2014 and prohibited altogether for plan years beginning on or after January 1, 2014

IRS issues notice regarding nondiscrimination rule for insured plans

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • 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

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

Enforcement of insured plan nondiscrimination rules delayed

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

As many employers are by now well aware, the Affordable Care Act imposes nondiscrimination rules on insured non-grandfathered group health plans

Grace period provided for compliance with health plan claims procedures

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • October 29 2010

Treasury, the Department of Labor, and the Department of Health and Human Services jointly issued a technical release giving group health plans until July 1, 2011, to comply with the new internal claims and appeals procedures required under the Patient Protection and Affordable Care Act (PPACA

Mandatory W-2 reporting of the cost of medical coverage delayed

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • October 29 2010

Under the PPACA, employers are required to report the cost of employer-sponsored health coverage on their employees' 2011 Forms W-2 (generally issued in early 2012