Skip to main content

November 15 Deadline for Self-Insured Health Plans under Reinsurance Program

The Health Care Reform Act created the transitional reinsurance program, which requires most self-insured health plans to make contributions to HHS for the 2014, 2015, and 2016 calendar years.  The contribution amount is determined by the number of covered lives under each plan.  The number of covered lives must be calculated and submitted to HHS […]

| 1 min read | Tagged: , , , ,
Former Associate

HIPAA Business Associates Agreements – Reminder of September 22 Deadline

On January 17, 2013, the U.S. Department of Health and Human Services (HHS) issued a final rule under HIPAA making substantial changes to the rules for vendors that provide services to HIPAA-covered plans, such as third-party administrators, pharmacy benefit managers and certain brokers – known in the HIPAA world as “Business Associates.” Under this final […]

Former Partner

Subsidized Post-Termination COBRA Benefits

Nancy Campbell recently wrote a newsletter that discussed how health care reform impacts COBRA. One of the issues that Nancy addressed is subsidized COBRA and severance arrangements. The purpose of this blog is to dive deeper into the issues employers should consider when providing subsidized post-termination COBRA benefits. • Providing Post-Termination Medical Benefits on an After-Tax […]


The IRS Meant What It Said in Notice 2013-54 – Employers Who Pay For Individual Health Insurance Policies for Employees On a Pre-Tax Basis Face Massive Penalties

In our 2013 End of Year Plan Sponsor “To Do” List  Part 2 – Health and Welfare I did a lengthy summary of the various changes required to employer health care arrangements on account of IRS Notice 2013-54.  On May 6, 2014, I followed that up with a blog entitled Non-integrated health reimbursement arrangements (whatever […]


Have you updated your Summary Plan Descriptions lately?

A summary plan description, or SPD, is the document that is given to participants and beneficiaries explaining the material terms of an ERISA plan.  Both pension plans and welfare plans are required to provide SPDs to participants.  An SPD generally must be provided when a participant first becomes covered by a plan.  It also must […]


Amendments Required by End of Year to Reflect Windsor Same-Sex Marriage Case

I gave a presentation last week at the Western Pension & Benefits Conference Phoenix Chapter Spring Conference entitled “Ding Dong DOMA’s Dead – The Supreme Court’s Same-Sex Marriage Ruling and Its Impact on Employee Benefit Plans.”  Upon finishing my presentation, I realized my last few slides are a good checklist. On April 4th, the IRS […]


Final Regs on Health Care Reform Large Employer Penalties May Help Employers Who Hire Employees From Staffing Firms

As explained in my Checklist for Employers, a large employer will have to pay a subsection (a) penalty for any month if it does not offer “minimum essential coverage” (“MEC”) to substantially all (i.e., 70% for 2015 and 95% for future years) of its full-time employees and their dependents if one or more full-time employees […]


Do you know who is in your controlled group? Employers need to know for purposes of the large employer shared responsibility penalties

Most employee benefit plans are subject to nondiscrimination rules.  In order to prevent employers from breaking apart companies in order to avoid these nondiscrimination rules, most employee benefit plans, in performing nondiscrimination testing, must take into account related businesses (i.e., controlled groups and affiliated service groups). I’ve been blogging recently about the large employer shared […]


Non-integrated health reimbursement arrangements (whatever they are called) are subject to $36,500 per-participant per-year penalty

Last fall the IRS and DOL issued nearly identical guidance, IRS Notice 2013-54 and DOL Technical Release 2013-03, explaining how certain Health Care Reform Act rules apply to health reimbursement arrangements (“HRAs”).  Notice 2013-54 is not good news for most HRAs, also called medical expense reimbursement plans (“MERPs”).  Executive physical plans are often structured as […]


Employers Need More Same-Sex Marriage Guidance

Last summer, the Supreme Court determined that the Defense of Marriage Act (“DOMA”) was unconstitutional.  The Supreme Court’s ruling in United States v. Windsor had the effect of extending many employee benefits to same-sex spouses.  Employee benefit plans were significantly impacted by the ruling, and, as a result, the IRS and the Department of Labor […]

Former Associate