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New COBRA subsidy rules
  • Hodgson Russ LLP
  • USA
  • March 19 2010

The Temporary Extension Act of 2010 (TEA), signed into law by President Obama on March 2, 2010, includes a number of important changes to the COBRA premium subsidy provisions enacted as part of the American Recovery and Reinvestment Act of 2009 (ARRA


More health care reform FAQs issued
  • Hodgson Russ LLP
  • USA
  • January 4 2011

Over the past several months DOL, HHS, and the IRS (collectively, the Agencies) have issued a series of frequently asked questions (FAQs) regarding the implementation of the Affordable Care Act


New guidance regarding debit card use for OTC expenses
  • Hodgson Russ LLP
  • USA
  • January 4 2011

Under the Affordable Care Act, expenses incurred for a medicine or a drug would be treated as a reimbursement for a medical expense only if the medicine or drug is a prescribed medicine or drug or is insulin


Enforcement of insured plan nondiscrimination rules delayed
  • Hodgson Russ LLP
  • USA
  • January 4 2011

As many employers are by now well aware, the Affordable Care Act imposes nondiscrimination rules on insured non-grandfathered group health plans


Legal challenges to health care reform continue to work through the courts
  • Hodgson Russ LLP
  • USA
  • April 15 2011

In late January, a district court in Florida ruled that the Patient Protection and Affordable Care Act (PPACA) is unconstitutional


Same-sex domestic partner policy does not discriminate against opposite-sex couples
  • Hodgson Russ LLP
  • USA
  • April 15 2011

Reversing a decision by the Westchester County Human Rights Commission, a New York appeals court recently held that a policy adopted by a local Board of Cooperative Educational Services (BOCES) to offer health care to same-sex domestic partners did not unlawfully discriminate against opposite-sex domestic partners


MEWA held to be not fully insured under ERISA
  • Hodgson Russ LLP
  • USA
  • April 15 2011

When unrelated employers join together in an association or other group to purchase or arrange for health insurance, the association is defined as a "multiple employer welfare arrangement" or "MEWA" under the law


Health reimbursement arrangements and waivers: immediate action required
  • Hodgson Russ LLP
  • USA
  • November 19 2010

Under the Patient Protection and Affordable Health Care Act (PPACA), a group health plan's ability to impose annual limits on essential health benefits is restricted for plan years beginning before January 1, 2014 and prohibited altogether for plan years beginning on or after January 1, 2014


IRS issues notice regarding nondiscrimination rule for insured plans
  • Hodgson Russ LLP
  • USA
  • November 29 2010

The IRS issued Notice 2010-63 inviting public comments on the application of rules prohibiting insured group health plans from discriminating in favor of highly compensated individuals (HCIs


Full-time medical residents subject to FICA
  • Hodgson Russ LLP
  • USA
  • February 11 2011

The US Supreme Court recently affirmed a decision of the Court of Appeals for Eighth Circuit upholding the IRS's position that remuneration paid to medical residents working full-time is subject to FICA tax