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Results: 1-10 of 52

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


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


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


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


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


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


California adopts favorable federal tax treatment of health coverage for adult children under age 27
  • McDermott Will & Emery
  • USA
  • May 16 2011

Employers and plan administrators that have operations in California should take steps to ensure that their reporting and payroll systems comply with recent state law changes affecting health coverage provided to children under age 27


DOL extends notification deadline for purchase of medical benefits on health insurance exchanges
  • McDermott Will & Emery
  • USA
  • January 28 2013

The U.S. Department of Labor (DOL) pushed back the deadline for employers to notify their workers that they can purchase medical benefits on health


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