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Pension and Health Plans: 2015 Year-End Review
  • Schulte Roth & Zabel LLP
  • USA
  • February 9 2016

Over the past year, the U.S. Departments of Labor (the "DOL"),Treasury, and Health and Human Services ("HHS") (collectively, the "Departments"), as

Health and Welfare Plans: Big Compliance Burdens, Big Penalty Exposures
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • February 8 2016

Health and welfare have been around for a long time, and they are ubiquitous. Employees have come to expect medical, dental, life, and other

Treasury and IRS Provide Temporary Transition Relief for Student Health Plans Under the ACA
  • Steptoe & Johnson LLP
  • USA
  • February 5 2016

Notice 2016-17 provides guidance on the application of certain provisions of the Affordable Care Act (ACA) to premium reduction arrangements offered

Hatch and Paulsen Introduce Bill to Modify HSAs and FSAs
  • Steptoe & Johnson LLP
  • USA
  • February 4 2016

Senator Orrin G. Hatch (R-UT) and Representative Erik Paulsen (R-MN) introduced legislation intended to simplify and expand health savings accounts

IRS Proposes Permanent NondiscriminationCoverage Relief for Closed Pension Plans
  • Franczek Radelet PC
  • USA
  • February 3 2016

The Internal Revenue Service (IRS) has issued proposed regulations that would provide permanent relief from certain coverage and nondiscrimination

Integrated Health Reimbursement Arrangements, Coordination with Family Coverage, and Notice 2015-87Something’s Missing
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • February 2 2016

Issued at the end of last year, Notice 2015-87 provided detailed guidance on a host of topics. The notice has been referred to colloquially in some

The Latest in ACA Reporting
  • Bryan Cave LLP
  • USA
  • February 2 2016

Well, we’ve toyed with your emotions enough on this subject. The deadlines for ACA reporting have not changed. Truth be told, unless this law is

IRS complicates health plan waivers of coverage
  • Squire Patton Boggs
  • USA
  • February 1 2016

Many employers provide a cash payment to an employee who waives employee medical plan coverage. Contrary to popular belief, this practice is not

Under the Dome: Inside the Maine State House
  • Pierce Atwood LLP
  • USA
  • January 29 2016

Governor Paul LePage has proposed Maine adopt a bill that would bring the State into conformity with federal income tax changes approved by Congress

Some Welcome Relief and Clarification on Affordable Care Act for Employers
  • Patterson Belknap Webb & Tyler LLP
  • USA
  • January 22 2016

As the federal agencies continue to issue more guidance on the application of various provisions of the Affordable Care Act (the “ACA”) to