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Results: 1-10 of 56

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


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


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


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


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


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


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


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


Proposed regulations addressing multi-state plans
  • McDermott Will & Emery
  • USA
  • December 5 2012

As part of the regulations under the Patient Protection and Affordable Act (PPACA), the U.S. Office of Personnel Management (OPM) proposed a requirement that OPM contract with private health insurance companies to ensure that at least two multi-state plans are offered in each state’s Affordable Insurance Exchange


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