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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


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


New FAQs released regarding implementation of the Affordable Care Act and mental health parity
  • McDermott Will & Emery
  • USA
  • January 15 2014

Recent guidance clarifies important issues under the Affordable Care Act, including mental health parity requirements; coverage of preventive care


Proposed ACA regulations on transitional reinsurance program premiums and potential effects for employer-sponsored group health plans
  • McDermott Will & Emery
  • USA
  • December 6 2012

As part of the Patient Protection and Affordable Care Act (ACA), the U.S. Department of Health and Human Services (HHS) recently released proposed regulations regarding the estimated amount of annual contributions that are required to be paid to HHS from employer-sponsored group health plans to finance state transitional reinsurance programs


Final regulations on the Mental Health Parity and Addiction Equity Act of 2008 and new Affordable Care Act FAQs
  • McDermott Will & Emery
  • USA
  • November 19 2013

Final regulations have been issued implementing the Mental Health Parity and Addiction Equity Act of 2008 (Act). The Act generally requires group


Medical Loss Ratio refunds
  • McDermott Will & Emery
  • USA
  • August 8 2012

If you are an employer that sponsors a fully insured medical plan option for your employees, and you had that fully insured medical plan option in place for the 2011 calendar year, you may be eligible for a Medical Loss Ratio rebate


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


Modification of “use it or lose it” rule for health flexible spending arrangements
  • McDermott Will & Emery
  • USA
  • November 1 2013

The Internal Revenue Service recently issued new guidance modifying the "use it or lose it" rule applicable to health flexible spending arrangements


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


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