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.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 58

Agencies clarify cost-sharing limits under the Affordable Care Act
  • McDermott Will & Emery
  • USA
  • June 10 2015

The U.S. Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the Departments) have issued a set of


New cafeteria plan change in status options
  • McDermott Will & Emery
  • USA
  • October 6 2014

In Notice 2014-55, the Internal Revenue Service (IRS) announced two new situations in which employees may change their health plan elections midyear


Employer shared responsibility payments and reporting requirements under the Affordable Care Act: Code Sections 6055 and 6056
  • McDermott Will & Emery
  • USA
  • September 13 2014

There are two types of employer shared responsibility payments, also known as pay or play penalties, under the Affordable Care Act (ACA). The first


Final regulations issued regarding employer shared responsibility under the ACA
  • McDermott Will & Emery
  • USA
  • February 18 2014

Recently issued final regulations on the employer pay-or-play rules under the Affordable Care Act (ACA) clarify the requirement that employers


Closely held corporations can be exempt from ACA contraception provisions based on religious objections
  • McDermott Will & Emery
  • USA
  • July 2 2014

The Patient Protection and Affordable Care Act (ACA) requires certain employers to cover women’s preventive health care under their nongrandfathered


Proposed regulations expand the definition of excepted benefits
  • McDermott Will & Emery
  • USA
  • February 3 2014

Recently issued proposed regulations would expand the categories of excepted benefits under the Employee Retirement Income Security Act of 1974


Upcoming health and welfare plan requirements checklist for employers
  • McDermott Will & Emery
  • USA
  • December 17 2014

As 2014 draws to a close, employers should turn their attention to several upcoming compliance obligations for the health and welfare benefit plans


EEOC issues guidance on employer provided wellness programs
  • McDermott Will & Emery
  • USA
  • April 21 2015

The Equal Employment Opportunity Commission (EEOC) has released long-awaited proposed guidance (the Proposed Rule) relating to employer wellness


Health care reform: elimination of retiree drug subsidy deduction
  • McDermott Will & Emery
  • USA
  • July 21 2010

Employers that provide retiree prescription drug coverage should analyze the increased future tax liability and the current accounting charges necessary to retain retiree prescription drug coverage, and evaluate the practical and legal risks of eliminating this benefit


2011 budget deal includes changes to PPACA
  • McDermott Will & Emery
  • USA
  • April 18 2011

The 2011 budget agreement just passed by U.S. Congress on April 14, 2011, contains provisions that repeal and de-fund certain provisions of the Patient Protection and Affordable Care Act (as amended by the Health Care and Education Reconciliation Act of 2010) (PPACA