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March and April 2016 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans
  • King & Spalding LLP
  • USA
  • February 29 2016

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply


Is Your 401(k) Safe Harbor Plan Amendment Really Safe?
  • King & Spalding LLP
  • USA
  • February 29 2016

Finally, the IRS has made it clear that a 401(k) safe harbor plan may be amended during a plan year, with certain restrictions, and not lose its safe


New ACA Guidance Warrants Another "Checkup" of Employer Health Plans
  • King & Spalding LLP
  • USA
  • February 29 2016

On December 16, 2015, the IRS issued Notice 2015-87 (the "Notice"), which provides "question-and-answer" guidance regarding how various Affordable


CMS Announces Prior Authorization Process for Certain DMEPOS Items
  • King & Spalding LLP
  • USA
  • January 4 2016

On December 29, 2015, CMS released a final rule announcing it will establish a prior authorization process for certain DMEPOS items that are


GAO Recommends Payment Reform in Response to Increase in HospitalPhysician Consolidation
  • King & Spalding LLP
  • USA
  • January 4 2016

On December 18, 2015, the Government Accountability Office (GAO) released a report analyzing the increase in hospitalphysician consolidation and a


CMS Preparing to Launch RACs for Medicare Advantage
  • King & Spalding LLP
  • USA
  • January 4 2016

On December 22, 2015, CMS issued a Request for Information (RFI) detailing plans to expand its Recovery Audit Contractor (RAC) program to cover


OIG Solicits Proposals for New or Modified Safe Harbor Provisions and Additional Special Fraud Alerts
  • King & Spalding LLP
  • USA
  • January 4 2016

As required by Section 205 of the Health Insurance Portability and Accountability Act of 1996, the OIG has published its annual request for proposals


Trans-Pacific Partnership IP Provisions Remain At Forefront As Scrutiny Of Text
  • King & Spalding LLP
  • Global, USA
  • December 30 2015

With the working text (comprising 30 Chapters, multiple Annexes, over 100 bilateral side letters, and well over 5,500 pages) of the 12-country


Does Your Cafeteria Plan Need to Be Amended Before Year-End?
  • King & Spalding LLP
  • USA
  • December 28 2015

As background, before 2014, an employee's election to enroll in his or her employer's health plan pursuant to a cafeteria plan was irrevocable for


Buyer Beware! Purchasers in Asset Sales Liable for Multiemployer Pension Plan Withdrawal Liability
  • King & Spalding LLP
  • USA
  • December 28 2015

Two recent appellate court decisions have made it easier for multiemployer pension plans to impose withdrawal liability on a purchaser in an asset