McDermott Will & Emery
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FTC Recommends Privacy Practices for Mobile Apps
By McDermott Will & Emery on Mar 5, 2013
Posted In Privacy and Data Security
by Daniel F Gottlieb, Heather Egan Sussman and Randall J. Ortman A new Federal Trade Commission report urges mobile app platforms and developers to better inform consumers about their privacy practices. Mobile app platforms and developers should review their privacy policies to ensure accuracy, transparency and appropriate level of consumer choice. To read the full article,...
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Staying the Course: HHS Finalizes the Essential Health Benefits Regulations for 2014
By McDermott Will & Emery on Feb 28, 2013
Posted In Health and Welfare Plans
by Amy M. Gordon, Anne W. Hance and Susan M. Nash The U.S. Department of Health and Human Services (HHS) Essential Health Benefits Final Rule and actuarial value regulations offer few surprises and much needed certainty to enable group health plans and health insurance issuers to move forward with designing their essential health benefits packages...
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IRS Releases Draft Revised Form 5300 and Instructions
By McDermott Will & Emery on Feb 26, 2013
Posted In Employment, Retirement Plans
by Anne S. Becker, Natalie M. Nathanson and Brian A. Benko The Internal Revenue Service (IRS) recently released a draft revised Form 5300 and its instructions. Form 5300, the Application for Determination for Employee Benefit Plan, is generally used to request an IRS determination that an individually designed retirement plan meets the requirements for tax qualification...
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Second Circuit Narrows ERISA Exhaustion Requirement When Plan Document Is Ambiguous on Need to Follow Claims Procedures
By McDermott Will & Emery on Feb 20, 2013
Posted In Benefit Controversies, Retirement Plans
by Michael T. Graham, Elizabeth A. Savard and Patrick D. Ryan The U.S. Court of Appeals for the Second Circuit’s holding in Kirkendall v. Halliburton, Inc. reaffirms that a benefit plan’s claims procedures must be drafted clearly and in language to be understood by a reasonable participant. If participants are permitted to avoid a plan’s...
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New HIPAA Regulations Affect Business Associates and Subcontractors
By McDermott Will & Emery on Feb 14, 2013
Posted In Privacy and Data Security
by Amy M. Gordon, Susan M. Nash and Jamie A. Weyeneth The Health Insurance Portability and Accountability Act omnibus regulations recently released by the U.S. Department of Health and Human Services have significant ramifications for business associates and subcontractors of business associates. To read the full article, click here.
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UK Employment Alert No 206: How to Terminate Employment and Exercise a Payment in Lieu of Notice Clause
By McDermott Will & Emery on Feb 12, 2013
Posted In Employment
by Sharon Tan and Paul McGrath The UK Supreme Court has provided guidance about two issues of importance for employers wishing to dismiss a UK employee: What happens when an employer dismisses an employee in a manner that breaches the terms of the employee’s employment contract? Is the employment relationship immediately brought to an end...
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Employers Can Obtain Refund for Excess FICA Tax Paid as Result of Increased Excludable Limit for Transit Benefits
By McDermott Will & Emery on Jan 24, 2013
Posted In Employment
by Maureen O’Brien and Ruth Wimer On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit pass benefits. The American Taxpayer Relief Act retroactively increased the monthly transit benefit exclusion under Section 132(f)(2)(A) of the Internal Revenue Code for commuter highway vehicles...
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April 15th Deadline for Filing FICA Refunds for Severance Pay
By McDermott Will & Emery on Jan 22, 2013
Posted In Benefit Controversies, Employment
by Robin Greenhouse, Andrew Liazos and Ruth Wimer Severance pay due to an involuntary separation from employment resulting from a reduction in force, plant shutdown or similar condition may be exempt from FICA taxes. As we reported in September 2012, the U.S. Court of Appeals for the Sixth Circuit found in Quality Stores that severance...
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McDermott Launches German Employment Law Blog
By McDermott Will & Emery on Jan 15, 2013
Posted In Employment, Labor
Focused on companies doing business in Germany, we are please to share McDermott has launched, The McDermott Blog ArbeitsRecht* (McDermott Employment Law Blog). The blog provides insights and important updates on individual as well as collective German labor law issues. It gives practical advice on how to deal with works councils and updates on legislative...
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Proposed Regulations Addressing Multi-State Plans
By McDermott Will & Emery on Dec 5, 2012
Posted In Health and Welfare Plans
by Amy M. Gordon, Susan M. Nash and Jacob Mattinson As part of the regulations under the Patient Protection and Affordable Act (PPACA), the U.S. Office of Personnel Management (OPM) proposed a requirement that OPM contract with private health insurance companies to ensure that at least two multi-state plans are offered in each state’s Affordable...
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