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14 results found

Article

Vorys Sater Seymour and Pease LLP | USA | 21 Feb 2014

Employer pay or play penalties in 2015

The employer pay or play penalties were originally scheduled to apply in 2014 but the IRS gave employers a one-year reprieve. Final regulations and

Article

Vorys Sater Seymour and Pease LLP | USA | 21 Jan 2014

Dental and vision coverage as an excepted benefit and other employee benefit news

ACA mandates don't apply to health plans classified as "excepted benefits." The government has proposed regulations expanding the definition of

Article

Vorys Sater Seymour and Pease LLP | USA | 9 Oct 2013

New do's and don'ts for cafeteria plans, FSAs and HRAs

The IRS and DOL issued new guidance (IRS Notice 2013-54 and DOL Technical Release 2013-03) on September 13, 2013, prohibiting the application of

Article

Vorys Sater Seymour and Pease LLP | USA | 7 Oct 2013

IRS guidance on employment tax refunds for health benefits provided to same-sex spouses

On September 23, 2013 the IRS issued Notice 2013-61. The Notice sets forth streamlined refund procedures for overpayments of federal employment taxes

Article

Vorys Sater Seymour and Pease LLP | USA | 15 Jul 2013

Implications of the delay of the pay or play penalties

The postponement of the pay or play penalties and related reporting from 2014 to 2015 gives employers a welcome opportunity to reassess their

Article

Vorys Sater Seymour and Pease LLP | USA | 21 May 2013

Notice of coverage options

Employers must distribute a new Notice of Coverage Options to all employees (full-time and part-time, regardless of eligibility for benefits). The

Article

Vorys Sater Seymour and Pease LLP | USA | 10 May 2013

Is your health plan 'affordable?'

Under the pay-or-play penalties going into effect next year, an employer is subject to penalties if it does not offer "affordable" health coverage to

Article

Vorys Sater Seymour and Pease LLP | USA | 28 Feb 2013

Employee cost sharing for health benefits and other employee benefit news

Recent government guidance addresses permissible employee cost sharing under your company's group health plan. This Vorys Client Alert summarizes

Article

Vorys Sater Seymour and Pease LLP | USA | 8 Jan 2013

Roadmap to health care reform pay or play penalties

IRS proposed regulations (published December 28, 2012) are a roadmap to the employer pay or play penalties going into effect in 2014 under the Patient

Article

Vorys Sater Seymour and Pease LLP | USA | 6 Sep 2012

Guidance on full-time employee status and other employee benefits news

The most significant changes under the Patient Protection and Affordable Care Act (ACA) are scheduled to go into effect in 2014.

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