Health and Welfare Plans Archives - Page 72 of 131

Same-Sex Partner Benefits: Now What?

by Jackie Sinn | Aug 13, 2013 | Health and Welfare Plans

Please join McDermott Will & Emery partner, Todd Solomon, at a Worldwide Employee Benefits (WEB) Network Chicago Chapter event that will cover recent developments in same-sex partner benefits.

A much-anticipated Supreme Court ruling overturned a key part of the federal Defense of Marriage Act, or DOMA. That much is clear. What is less clear is what long-term impact this will have on employer-sponsored retirement and health benefit plans. How do the federal tax laws apply to health benefits provided for same-sex spouses? How should retirement plans treat same-sex spouses who did not receive a qualified joint and survivor annuity as a default form of benefit? Following this ruling, should plan sponsors consider adopting a definition of spouse based on state law?

If you are confronting these and or other practical questions, you will not want to miss our session focusing on the most recent developments in same-sex partner benefits.

Wednesday, August 28, 2013
11:30 am – 12:00 pm CDT – Lunch
12:00 pm – 1:00 pm CDT – Program

McDermott Will & Emery
227 W. Monroe Street
Chicago, IL 60606-5096

To register and learn more, please click here.

HIPAA Omnibus Final Rule Compliance Date Is Less Than Two Months Away

by McDermott Will & Emery | Aug 6, 2013 | Health and Welfare Plans, Privacy and Data Security

by Daniel F. Gottlieb and Edward G. Zacharias

The compliance date for the omnibus final rule amending the privacy, security, breach notification and enforcement regulations under the Health Insurance Portability and Accountability Act (HIPAA) and the Health Information Technology for Economic and Clinical Health Act is less than two months away for health care providers, health plans, other covered entities and their business associates. The changes require covered entities and their business associates to conduct a security risk assessment; revise their existing privacy, security and breach notification policies and procedures; amend their business associate agreements; and retrain their workforce on the revised policies.

The final rule includes the following changes:

Business associates are directly liable for civil money penalties and criminal penalties for violations of the Privacy Rule and Security Rule.
The definition of business associate is expanded to include a subcontractor of a business associate so that subcontractors also are liable for violations of the privacy, security and breach notification standards.
The definition of a breach of unsecured protected health information (PHI) is revised to make it more difficult for a covered entity or business associate to avoid reporting an unauthorized use or disclosure of PHI to the affected individuals and the Office of Civil Rights.
A covered entity generally may not receive cash or other financial remuneration for marketing communications made for a third party’s products or services.
Certain restrictions on the use of compound authorizations in connection with research studies were changed in a way that will simplify secondary uses of PHI for research purposes.

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.

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