We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 101

Agencies issue amendments to the PPACA claims and appeals processes
  • Hodgson Russ LLP
  • USA
  • July 29 2011

The Treasury, DOL, and the Department of Health and Human Services jointly issued amendments to the interim final rules governing the internal claims and appeals and the external review processes required under the Patient Protection and Affordable Care Act (PPACA


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


Pension plan may be obligated to pay incorrectly calculated monthly benefits
  • Hodgson Russ LLP
  • USA
  • July 30 2010

Courts have been reluctant to require pension plans to pay out incorrectly calculated benefits that are communicated to participants but do not properly follow the terms of the plan


ERISA does not protect employees from misstatements involving non-ERISA stock option plans
  • Hodgson Russ LLP
  • USA
  • October 29 2010

A 51-year-old employee terminates her employment


New guidance regarding the age-26 dependent coverage mandate
  • Hodgson Russ LLP
  • USA
  • May 28 2010

Under the Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act of 2010, group health plans that extend coverage to dependent children must continue to make such coverage available until age 26


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


District court rules unambiguous plan language not trumped by SPD language
  • Hodgson Russ LLP
  • USA
  • January 4 2011

A participant’s widow sued Diebold, Inc. after the company denied her claim for death benefits under a supplemental executive retirement plan (SERP) set up for her deceased husband


409a provisions create uncertainty in plan document
  • Hodgson Russ LLP
  • USA
  • January 4 2011

As our readers are probably very aware, Internal Revenue Code 409A requires that payments to "specified employees" which are triggered by a separation from service must be delayed for a period of six months from the date of separation


Reporting deadline for ISO or ESPP plans approaching
  • Hodgson Russ LLP
  • USA
  • January 4 2011

Employers that have incentive stock option (ISO) plans under Internal Revenue Code 422 or employee stock purchase plans (ESPP) under Code 423 are subject to new tax reporting obligations for 2010