Author Archive
Client Alert: U.S. Department of Labor Issues Guidance Regarding Health Care Reform and Health Reimbursement Arrangements
The U.S. Departments of Labor, Health and Human Services, and the Treasury recently released a set of Frequently Asked Questions (“FAQs”) regarding the application of the Patient Protection and Affordable Care Act’s (“ACA”) annual and lifetime limits to HRAs. The ACA prohibits lifetime monetary limits on essential health benefits (“EHB”). The ACA also prohibits […]
Supreme Court to Hear Oral Arguments on Constitutionality of Health Reform in March of 2012
The U.S. Supreme Court has announced that it will hear oral arguments in the collection of cases challenging the constitutionality of the Patient Protection and Affordable Care Act (“PPACA”) from March 26 to March 28, 2012. The justices have set aside Tuesday, March 27th to hear arguments regarding the constitutionality of the PPACA’s individual mandate, […]
Amendment Deadline Approaches for Defined Contribution Plan Suspension of 2009 Required Minimum Distributions
Defined contribution plans that elected to suspended required minimum distributions for 2009 under the Worker, Retiree, and Employer Recovery Act of 2009 (“WRERA”), must amend their plans to reflect the election before the last day of the plan year beginning on or after January 1, 2011. This means that calendar year plans that suspended required […]
IRS Issues Guidance Proposing Employer Health Coverage Valuation Methods
The IRS recently issued Notice 2012-31, which proposes three different methods by which sponsors of self-insured health plans may value the coverage provided under their plans. Under the Patient Protection and Affordable Care Act (“PPACA”) employers that provide affordable “minimum essential health coverage” will not be subject to the PPACA’s employer penalties. Minimum essential health […]
DOL Proposes Revisions to FMLA Regulations
On February 13, 2012, the DOL published a Notice of Proposed Rulemaking (“NPR”) proposing regulations implementing the changes to the Family and Medical Leave Act (“FMLA”) made by the 2010 National Defense Authorization Act (“NDAA”). The NDAA amended the FMLA to permit eligible family members of all active duty service members to take leave for […]
HHS Issues Final and Interim Regulations Implementing American Health Benefit Exchanges under the Patient Protection and Affordable Care Act
On March 12, 2012, the Department of Health and Human Services (“HHS”) issued final and interim rules governing the establishment and operation of American Health Benefit Exchanges under the Patient Protection and Affordable Care Act (“PPACA”). The PPACA requires states to establish Exchanges that will provide a competitive marketplace for individuals and small businesses to […]
HHS Issues Proposed Regulation Revising the PHI Disclosure Accounting Requirements under HIPAA
On May 31, 2011, the Department of Health and Human Services (“HHS”) issued a proposed regulation that changes the requirements under the Health Insurance Portability and Accountability Act (“HIPAA”) for health plans and other HIPAA covered entities to provide individuals with an accounting of disclosures of their Protected Health Information (“PHI”). Under the proposed regulation, […]
New York Health Insurers to Refund Millions to Policy Holders
As part of implementing federal health reform, New York State has adopted a law requiring insurance plans in the small group markets to spend 82 cents of every premium dollar received on medical services, and plans in the large group market to spend 85 cents of every premium dollar received. Insurers that do not meet […]
United States Supreme Court Expands Types of Relief Available to ERISA Plan Participants and Beneficiaries
In CIGNA Corp. v. Amara, the Supreme Court recently reviewed whether Section 502(a)(1)(B) of ERISA, which states that a participant or beneficiary may bring a civil action under ERISA to recover benefits due him under the terms of the plan, gives a court authority to reform plan terms to comply with the terms of a […]
United States Supreme Court to Hear Arguments Regarding Constitutionality of Key Health Reform Provision
On November 14, 2011, the Supreme Court announced that it will review a decision from the U.S. Court of Appeals for the Eleventh Circuit, holding the Patient Protection and Affordable Care Act’s individual mandate unconstitutional. The individual mandate, which would require citizens to have health insurance in place or pay a penalty, is scheduled to […]