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U.S. Supreme Court Rulings on DOMA and California’s Proposition 8 Affect Employee Benefit Plans and Plan Sponsors

Two decisions issued by the United States Supreme Court on June 26, 2013 expand same-sex marriage rights and carry significant implications for employee benefit plans and employers sponsoring the plans. In United States v. Windsor, No. 12-307 (June 26, 2013), the Court ruled that Section 3 of the Defense of Marriage Act of 1996 (“DOMA”), … Continue reading U.S. Supreme Court Rulings on DOMA and California’s Proposition 8 Affect Employee Benefit Plans and Plan Sponsors
June 27, 2013

Deadline for Annual 401(k)/403(b) Disclosure Approaching

Employers that sponsor participant-directed individual account plans like 401(k)s and 403(b)s need to prepare for the annual disclosure requirement imposed on plan administrators under section 404 of the Employee Retirement Income Security Act. (See our earlier posts and article regarding the regulations that became effective last year.)  Separate regulations required service providers to give plan administrators, … Continue reading Deadline for Annual 401(k)/403(b) Disclosure Approaching
June 11, 2013

Employers Must Provide Notices Regarding Availability of Exchange Coverage

A provision of the 2010 health care reform law requires employers to provide notices, by March 1, 2013, to all employees regarding the availability of health coverage options through the state-based exchanges created pursuant to that law. In January, the Department of Labor had announced delayed enforcement of the exchange coverage notice provision (which added Section … Continue reading Employers Must Provide Notices Regarding Availability of Exchange Coverage
May 9, 2013

More Guidance on the Summary of Benefits and Coverage (But No Surprises)

The Department of Labor, Health and Human Services and the Treasury collectively published new FAQs regarding the requirement to provide a summary of benefits and coverage (SBC) under the Affordable Care Act (ACA) (http://www.dol.gov/ebsa/faqs/faq-aca14.html#footnotes). The FAQs include an updated SBC template and an updated sample completed SBC (available at cciio.cms.gov and www.dol.gov/ebsa/healthreform).  It is noteworthy … Continue reading More Guidance on the Summary of Benefits and Coverage (But No Surprises)
April 27, 2013

Proposed Regulations on Certificates of Creditable Coverage

Proposed regulations published on March 21, 2013 addressed not only the 90-day waiting period rule discussed below but also the eventual elimination of notices of creditable coverage under HIPAA’s preexisting condition exclusions rules. The 2010 health care reform law prohibits group health plans from imposing preexisting condition exclusions, effective for plan years beginning on or … Continue reading Proposed Regulations on Certificates of Creditable Coverage
March 25, 2013

Proposed Regulations Released on the 90-day Waiting Period Rule

Eighty-nine pages of proposed regulations confirm that employers may not impose a group health plan waiting period of more than 90 days. No surprise there – the prohibition already was set forth in the 2010 health care reform law. A waiting period that provides for coverage to start on the first day of the month following 90 … Continue reading Proposed Regulations Released on the 90-day Waiting Period Rule
March 19, 2013

Health Care Reform – Minimum Value Calculator Available

Last week, the Department of Health and Human Services (“HHS”) and Internal Revenue Service (“IRS”) released a minimum value calculator to determine whether the percentage of the total allowed costs of benefits provided under a group health plan is at least 60% – a requirement in order for the employer plan to be treated as … Continue reading Health Care Reform – Minimum Value Calculator Available
February 24, 2013

Government Proposes Expanded Relief From Contraceptive Mandate

As explained in an earlier post, the 2010 health care reform law requires health plans to provide women’s preventive care and services without cost sharing. Regulations issued August 1, 2011 included all FDA-approved contraception for women in the definition of women’s preventive care and services. That includes abortion and abortifacient drugs (like the so-called “morning-after” pill). The regulations … Continue reading Government Proposes Expanded Relief From Contraceptive Mandate
February 4, 2013

Employer Relief – Extension for Issuing Health Care Reform Exchange Coverage Notice

As expected, the government issued guidance (in the form of frequently asked questions posted on the Department of Labor’s website) postponing the due date for employers to issue notices regarding the availability of health coverage under state exchanges. Under the 2010 health care reform law, a provision added to the Fair Labor Standards Act requires … Continue reading Employer Relief – Extension for Issuing Health Care Reform Exchange Coverage Notice
January 31, 2013

Health Care Reform Resource Center

We are pleased to announce the launch of Jackson Lewis’ Health Care Reform Resource Center. Our Resource Center provides one convenient place for you to obtain key health care reform-related law, agency guidance, Jackson Lewis articles and related information. We hope you find this resource helpful.
January 23, 2013

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