Health and Welfare Plans Archives - Page 71 of 129

Two Federal Courts Recognize Same-Sex Spousal Rights for Residents of States Not Permitting Same-Sex Marriage

by McDermott Will & Emery | Aug 2, 2013 | Employment, Health and Welfare Plans

by Joseph S. Adams, Todd A. Solomon and Jacob Mattinson

Obergefell v. Kasich and Cozen O’Connor v. Tobits may reflect a growing trend of courts and other bodies to recognize same-sex marriages validly celebrated elsewhere even if the couple’s current state of residence does not recognize such marriages. Pending further guidance, employers should begin discussing plan amendments and administrative procedures that may be necessary to clarify benefit eligibility for same-sex spouses and partners.

To read the full article, click here.

Final Affordable Care Act Regulations on the Exemption of Contraceptives Coverage by Religious Employers and Student Health Insurance

by McDermott Will & Emery | Jul 23, 2013 | Health and Welfare Plans

by Amy M. Gordon and Jamie A. Weyeneth

The final regulations retain the definition of a religious employer, modify the accommodations provided for eligible organizations that object to contraception coverage on religious grounds, and describe how contraceptives will be provided and paid for under both a fully insured and a self-insured group health plan.

To read the full article, click here.

Transition Relief on Certain Information Reporting and Employer Shared Responsibility Provisions

by McDermott Will & Emery | Jul 17, 2013 | Health and Welfare Plans

by Amy M. Gordon, Joanna C. Kerpen, Megan Mardy and Jamie A. Weyeneth

The Internal Revenue Service has provided transition relief for 2014 from the information reporting requirements under Internal Revenue Code Sections 6055 and 6056, and from the employer pay-or-play penalties under Code Section 4980H.

To read the full article, click here.

Final ACA Wellness Rules Issued

by McDermott Will & Emery | Jun 6, 2013 | Health and Welfare Plans

by Amy Gordon and Jamie Weyeneth

On May 29, the U.S. Departments of the Treasury, Labor (DOL) and Health and Human Services issued final regulations amending the 2006 HIPAA nondiscrimination wellness regulations to implement the employer wellness program provisions of the Affordable Care Act. In their article “Final ACA Wellness Rules Issued,” published by Employee Benefits Advisor, Amy Gordon and Jamie Weyeneth discuss the updated and expanded requirements for health-contingent wellness programs.

To read the full article, click here.

Supreme Court Oral Arguments on DOMA, Proposition 8: Potential Employee Benefit Plan Implications

by McDermott Will & Emery | Jun 4, 2013 | Health and Welfare Plans

by Joseph S. Adams, Todd A. Solomon and Brian J. Tiemann

On March 26 and 27, 2013, the Supreme Court of the United States heard oral arguments in cases challenging the constitutionality of the federal Defense of Marriage Act (DOMA) and California’s Proposition 8. A Supreme Court ruling in either case may have significant implications for employee benefit plans given the many federally mandated spousal benefits that currently do not extend to same-sex spouses in light of DOMA.

To read the full article, click here.

Notice of Coverage Options Available Through the Exchanges

by McDermott Will & Emery | May 23, 2013 | Health and Welfare Plans

by Amy M. Gordon

On May 8, 2013, the U.S. Department of Labor (DOL) published Technical Release No. 2013-02, which provides temporary guidance addressing the Patient Protection and Affordable Care Act’s (ACA) required notice to employees regarding their coverage options under state and federally facilitated health insurance exchanges (Exchanges).

As part of the ACA, an applicable employer was required to provide each employee at the time of hiring (or with respect to current employees, not later than March 1, 2013), a written notice:

Informing the employee of the existence of the Exchanges, including a description of the services provided by the Exchanges and the manner in which the employee may contact the Exchanges to request assistance
If the employer’s plan’s share of the total allowed costs of benefits provided under the plan is less than 60 percent of such costs, that the employee may be eligible for a premium tax credit under section 36B of the Internal Revenue Code (the Code) if the employee purchases a qualified health plan through an Exchange
If the employee purchases a qualified health plan through an Exchange, that the employee may lose the employer contribution (if any) to any health benefits plan offered by the employer and that all or a portion of such contribution may be excludable from income for federal income tax purposes

FAQs about ACA Implementation Part XI published in January of this year pushed back the timing for distribution of these notices until late summer or early fall. This new technical release provides guidance on the notice requirement, including setting a notice deadline of October 1, 2013 for current employees. More importantly, the new technical release provides model notices.

The following are links to the DOL model notices:

Model notice for employers who offer a health plan to some or all employees
Model notice for employers who do not offer a health plan
COBRA model election notice (Adobe PDF format)
COBRA model election notice redline version (Adobe PDF format)

Favorable Temporary ACA Exemption for Expatriate Health Plans

by McDermott Will & Emery | May 21, 2013 | Health and Welfare Plans

by Amy M. Gordon, Megan Mardy and Todd A. Solomon

Recently issued guidance addresses the unique compliance issues surrounding expatriate health plans under the Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and Education Reconciliation Act of 2010 (ACA).

To read the full article, click here.

Additional Guidance Issued on Summary of Benefits and Coverage Disclosure Requirements

by McDermott Will & Emery | May 16, 2013 | Health and Welfare Plans

by Amy M. Gordon and Joanna C. Kerpen

The U.S. Departments of Labor, Health and Human Services, and the Treasury recently issued new guidance and templates regarding the summary of benefits and coverage requirement under the Patient Protection and Affordable Care Act.

To read the full article, click here.

Employers Should Review How Plan Documents Define Spouse in Light of Recent Benefits Litigation

by McDermott Will & Emery | May 14, 2013 | Health and Welfare Plans, Retirement Plans

by Lisa K. Loesel, Todd A. Solomon, Jacob Mattinson and Brian J. Tiemann

Two recent cases challenging benefit eligibility for same-sex spouses highlight the need for employer-sponsored retirement and welfare plans to clearly define "spouse" for eligibility purposes. Employers may want to review their plan documents to determine whether plan amendments are needed to clarify benefit eligibility for same-sex spouses in light of the upcoming ruling by the Supreme Court of the United States on the constitutionality of the federal Defense of Marriage Act.

To read the full article, click here.

Employee Benefits Issues in Spin-Offs

by McDermott Will & Emery | May 9, 2013 | Employment, Executive Compensation, Health and Welfare Plans, Retirement Plans

by Joseph S. Adams and Jeffrey M. Holdvogt

In a corporate spin-off, both the existing company and the new company (spinco) must consider the implications for employees, employee benefit plans and executive compensation arrangements. Benefit plans and compensation arrangements can represent significant liabilities and responsibilities, and typically are expressly allocated in an employee matters agreement (EMA). This article provides a brief summary of some of the key employee benefit plans issues to consider in a spin-off.

To read the full article, click here.

BLOG EDITORS

STAY CONNECTED

TOPICS

ARCHIVES

RECENT POSTS