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Results: 1-10 of 45

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


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


Agencies clarify cost-sharing limits under the Affordable Care Act
  • McDermott Will & Emery
  • USA
  • June 10 2015

The U.S. Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the Departments) have issued a set of


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


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


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


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


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