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Results: 1-10 of 68

Individual responsibility under the ACA
  • McDermott Will & Emery
  • USA
  • August 11 2014

Effective 2014, if a taxpayer is not covered under minimum essential coverage for one or more months, then, unless an exemption applies, the taxpayer


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


Employers with group health plans: have you notified state regulators of the breach?
  • McDermott Will & Emery
  • USA
  • February 20 2015

Data security breaches affecting large segments of the U.S. population continue to dominate the news. Over the past few years, there has been


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


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


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


New FAQs Address Implementation of the Affordable Care Act, Mental Health Parity and Addiction Equity Act, and the Women’s Health and Cancer Rights Act
  • McDermott Will & Emery
  • USA
  • May 5 2016

Recent guidance clarifies important issues under the Affordable Care Act, Mental Health Parity and Addiction Equity Act, and Women’s Health and


IRS Adjusted ACA Fee Amounts for the 2017 Policy or Plan Years
  • McDermott Will & Emery
  • USA
  • December 6 2016

The Patient-Centered Outcomes Research Institute (PCORI) fee was established under the


Further guidance on the ACA’s Cadillac Tax
  • McDermott Will & Emery
  • USA
  • September 30 2015

The Affordable Care Act (ACA) added Code Section 4980I to the Internal Revenue Code. Effective for tax years beginning on or after January 1, 2018


DOL Finalizes New Disability Claim Rules for Welfare and Retirement Benefit Plans
  • McDermott Will & Emery
  • USA
  • January 10 2017

The US Department of Labor's Employee Benefit Security Administration (DOL) recently released final rules on claims adjudication of disability claims