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New guidance on Form 8889 for Health Savings Accounts
  • McDermott Will & Emery
  • USA
  • October 16 2012

The Internal Revenue Service (IRS) has released the 2012 version of Form 8889 (Health Savings Accounts HSA) and its Instructions


What employers need to know for 2012 and 2013 under the Patient Protection and Affordable Care Act
  • McDermott Will & Emery
  • USA
  • October 29 2012

With the end of 2012 quickly approaching, and for 2013 planning purposes, this newsletter provides a high-level list of the important changes to be aware of under the Patient Protection and Affordable Care Act and the effective date of those required changes


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


New guidance on Affordable Care Act provisions issued
  • McDermott Will & Emery
  • USA
  • September 4 2012

Recent guidance issued by the Departments of Health and Human Services and Labor and the Internal Revenue Service clarifies health care reform rules regarding waiting periods and the definition of full-time employee for purposes of the employer requirement to provide health care coverage beginning in 2014


The Patient Protection and Affordable Care Act: the Supreme Court decision
  • McDermott Will & Emery
  • USA
  • July 19 2012

On June 28, 2012, the Supreme Court of the United States resolved more than two years of litigation over one of the most hotly contested acts of Congress, definitively upholding virtually all of President Obama's signature domestic policy achievement, the Patient Protection and Affordable Care Act (PPACA


The COBRA premium subsidy law: understanding your compliance obligations
  • McDermott Will & Emery
  • USA
  • February 19 2009

The recently enacted economic stimulus law has provisions that dramatically and immediately affect compliance with the continued group health plan coverage requirements of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA


CHIPRA: how it affects your group health plan
  • McDermott Will & Emery
  • USA
  • February 27 2009

Plan sponsors should notify their employees with regard to their special enrolment rights as soon as possible, but no later than April 1, 2009


DOL issues new model COBRA notices to explain COBRA premium subsidy
  • McDermott Will & Emery
  • USA
  • March 19 2009

Employers and plan administrators must review these notices as soon as possible, as one must be sent out by April 18, 2009


Early retiree reinsurance program
  • McDermott Will & Emery
  • USA
  • May 6 2010

Employers providing health coverage to early retirees should be aware of the new retiree reinsurance program under Health Care Reform that goes into effect June 1, 2010


Final regulations issued regarding employer reporting requirements under ACA
  • McDermott Will & Emery
  • USA
  • March 13 2014

Recently issued final regulations on the employer reporting requirements under the Affordable Care Act (ACA) clarify and streamline the process for