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302 results found

Article

Patterson Belknap Webb & Tyler LLP | USA | 19 Aug 2011

New York State issues tax guidance on same-sex marriage and employee benefits

On July 29, 2011, the New York State Department of Tax and Finance issued guidance regarding the impact of New York's legalization of same-sex marriage on the tax treatment of employee benefits provided to same-sex spouses.

Article

Locke Lord LLP | USA | 30 Dec 2010

Imprudent advice to terminate group health insurance

Once President Obama signed into law the Patient Protection and Affordable Care Act on March 23, 2010, and the Health Care and Education Reconciliation Act on March 30, 2010, (commonly referred to collectively as the "Affordable Care Act" or "ACA") one of the first provisions of the ACA to go into effect was the creation of a temporary high risk insurance pool program to offer coverage to otherwise uninsurable individuals.

Article

Foley & Lardner LLP | USA | 29 Jun 2010

Retiree-only and excepted benefits exemption remains under health care reform

On June 14, 2010, the US Departments of the Treasury, Labor, and Health and Human Services released interim final regulations regarding the treatment of grandfathered group health plans under the Patient Protection and Affordable Care Act (PPACA).

Article

Seyfarth Shaw LLP | USA | 17 Jun 2010

Health care reform mandates do not apply to retiree-only plans

This is the sixth issue in our series of alerts for employers on selected topics in health care reform.

Article

McDermott Will & Emery | USA | 15 Jun 2010

Health care reform: agencies clarify that health care reform requirements should not apply to retiree-only plans

Interim final rules on grandfathered health plans recently issued by the U.

Article

Morgan Lewis | USA | 14 May 2010

Dual guidance addresses many age 26 adult child issues

Both the Internal Revenue Service (IRS) and the Tri-Agency Group (the IRS, the Department of Health and Human Services, and the Department of Labor) have released important new guidance on the operation and taxation of the age 26 adult child rules established under the Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and Education Reconciliation Act of 2010 (the Healthcare Reform Law).

Article

Seyfarth Shaw LLP | USA | 29 Apr 2010

Health care coverage for adult children

The Patient Protection and Affordable Care Act (PPACA), as modified by the Health Care and Education Reconciliation Act of 2010 (HCERA) (collectively the “Act”) requires group health plans and health insurance issuers that provide dependent health coverage to continue such coverage for adult children until their attainment of age 26, regardless of whether a child is married or is a student.

Article

Schulte Roth & Zabel LLP | USA | 22 Sep 2009

Medical coverage extended for seriously ill college students

"Michelle’s Law" provides up to one year of extended medical coverage to seriously ill college students who would otherwise lose coverage due to a medically necessary leave from college.

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