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Important reminder regarding PCORI fees
  • McDermott Will & Emery
  • USA
  • July 22 2013

An important deadline is looming under the Affordable Care Act (ACA) for employers that sponsor certain self-insured group health plans and issuers


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


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


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


The American Taxpayer Relief Act of 2012’s impact on employer-provided fringe benefit plans
  • McDermott Will & Emery
  • USA
  • January 8 2013

As you are probably aware, Congress has passed and President Obama has signed the American Taxpayer Relief Act of 2012 (ATRA), which avoided the "fiscal


U.S. Department of Labor Issues Proposed Regulations Amending the COBRA Notice Requirements
  • McDermott Will & Emery
  • USA
  • May 6 2014

On May 2, 2014, the U.S. Department of Labor (DOL) Employee Benefits Security Administration (EBSA) issued proposed regulations which seek to amend


New developments regarding ACA contraception coverage requirements
  • McDermott Will & Emery
  • USA
  • February 5 2013

The U.S. Department of Health and Human Services (HHS), the U.S. Department of Labor's Employee Benefits Security Administration and the U.S


IRS releases 2015 amounts for HSAs, HDHPs
  • McDermott Will & Emery
  • USA
  • April 24 2014

On April 23, 2014, the U.S. Treasury Department and Internal Revenue Service (IRS) released Revenue Procedure 2014-30, which lists the 2015 indexed


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


New health savings account contribution and distribution forms issued by IRS
  • McDermott Will & Emery
  • USA
  • January 24 2014

The Internal Revenue Service recently issued its 2014 versions of the Health Savings Account contribution and distribution forms and instructions