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IRS Form 720 for remittance of PCORI fees is available now

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • June 5 2013

Sponsors of self-insured health plans are notified that on June 3, 2013, the Internal Revenue Service (IRS) posted an updated Form 720 and

New Affordable Care Act fess impact group health plans in 2013 and 2014

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • April 15 2013

On July 31, 2013, the first of various fees will be due that are imposed by the Affordable Care Act on self-insured group health plans andor issuers

Health care reform: "employer mandate" guidance issued

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • January 18 2013

The U.S. Treasury Department recently released new guidance to assist employers (generally those with 50 or more full-time or full-time equivalent

Immediate action required: summary of benefits coverage disclosure deadline approaches

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • August 31 2012

Group health plan sponsors and health insurance issuers should take note (if they have not already taken action) that the deadline to provide the summary of benefits and coverage (SBC) as required by the Patient Protection and Affordable Care Act (PPACA) is fast approaching

Common control or overlapping ownership can change how to identify the "employer" for PPACA purposes

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • August 15 2012

This is the third in a series of Executive Alerts in the Special Health Care Reform Series

IRS releases proposed regulations on fees to fund patient-centered outcomes research

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • April 26 2012

On April 12, 2012, the Internal Revenue Service (IRS) issued proposed regulations implementing fees on certain health insurance issuers and self-funded group health plan sponsors to help finance the Patient-Centered Outcomes Research Institute established under the Patient Protection and Affordable Care Act (PPACA

Group health plan and insurance coverage: new FAQs on summary of benefits and coverage

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • March 29 2012

As a follow-up from previously released final regulations and other guidance (see the February 16, 2012, issue of the Health Law Update), the Departments (HHS, Treasury and DOL) jointly developed a set of 24 Frequently Asked Questions (FAQs) regarding the summary of benefits and coverage (SBC

Group health plan and insurance coverage: final guidance issued on summary of benefits and coverage

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • February 16 2012

The U.S. Departments of the Treasury, Labor (DOL) and HHS (collectively, the "Departments") recently released final regulations governing the summary of benefits and coverage and the uniform glossary for group health plans and health insurance coverage

IRS clarifies W-2 reporting requirements for employer-sponsored health plan coverage

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • January 19 2012

In early January, the Internal Revenue Service (IRS) released Notice 2012-9, which clarified and revised the requirements for disclosing the aggregate cost of employer-sponsored health coverage on employees' annual Form W-2, Wage and Tax Statements

IRS announces delay in nondiscrimination rules for insured medical plans

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • January 7 2011

On December 22, 2010, the Internal Revenue Service released IRS Notice 2011-1 (to be published in the Internal Revenue Bulletin on January 10, 2011) delaying the implementation of new nondiscrimination rules for fully insured medical plans