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 62

Supreme Court rejects latest challenge to Affordable Care Act: what are employers' obligations going forward?
  • McDermott Will & Emery
  • USA
  • June 26 2015

On June 25, 2015, the Supreme Court of the United States upheld one of the main pillars of the Affordable Care Act (ACA): the tax credits that allow


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


Affordable Care Act reporting penalties significantly increased
  • McDermott Will & Emery
  • USA
  • July 23 2015

On June 29, 2015, President Barack Obama signed the Trade Preferences Extension Act (the Act) into law. In addition to containing several revenue


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


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


Upcoming health and welfare plan requirements checklist for employers
  • McDermott Will & Emery
  • USA
  • July 31 2014

As the mid-way point of 2014 approaches, employers should actively turn their attention to several upcoming compliance obligations for the health and


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


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


Staying the course: HHS finalizes the Essential Health Benefits rRegulations for 2014
  • McDermott Will & Emery
  • USA
  • February 27 2013

The U.S. Department of Health and Human Services (HHS) Essential Health Benefits Final Rule and actuarial value regulations offer few surprises and


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