The US Treasury released the final regulations implementing the employer shared responsibility penalty provisions of the 2010 health care reform law on February 10, 2014. In many ways, the final regulations resemble the proposed regulations issued over a year ago but there are several – mostly welcome – changes and transition provisions for employers. (See
Health Care Reform
U.S. Surgeon General’s Report May Spur More Wellness Program Activity
By Joseph J. Lazzarotti on
A U.S. Surgeon General’s Report issued this month marks fifty years since the Surgeon General’s landmark report in 1964 that set in motion a nationwide campaign to reduce and hopefully eliminate tobacco smoking in the United States. Also during this month, rules under the Affordable Care Act (ACA) go into effect, enhancing employers’ ability to…
Employers Don’t Have to Give More Than One Shot Per Year at Avoiding a Tobacco Surcharge, According to DOL FAQs
By Joseph J. Lazzarotti on
The Departments of Labor, Treasury and Health and Human Services issued final regulations on June 3, 2013, that implement PHS Act section 2705, added by the Affordable Care Act (ACA), and existing provisions under ERISA and the Code. The preamble to those regulations stated that the Departments anticipated issuing future subregulatory guidance as necessary. Frequently …
REMINDER! VIRTUALLY ALL EMPLOYERS MUST FURNISH “MARKETPLACE” NOTICE TO EMPLOYEES BY OCTOBER 1, 2013
By Melissa Ostrower on
Posted in Health Care Reform
The Patient Protection and Affordable Care Act requires employers to furnish employees a notice of the availability of coverage through public health insurance exchanges, i.e., the “Marketplace”. The Department of Labor requires that employers give employees the notice by October 1, 2013. As highlighted in our earlier blog post, Department of Labor Technical Release 2013-02 …
ACA Employer Mandate Delayed One Year
Employer shared responsibility and reporting requirements delayed one year.
Continue Reading ACA Employer Mandate Delayed One Year
Employers Must Provide Notices Regarding Availability of Exchange Coverage
By Monique Warren on
Posted in Health Care Reform
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…
More Guidance on the Summary of Benefits and Coverage (But No Surprises)
By Monique Warren & Melissa Ostrower on
Posted in Health Care Reform
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). …
Proposed Regulations on Certificates of Creditable Coverage
By Monique Warren on
Posted in Health Care Reform, Medical Plans
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…
Proposed Regulations Released on the 90-day Waiting Period Rule
By Monique Warren on
Posted in Health Care Reform
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…
Health Care Reform – Minimum Value Calculator Available
By Monique Warren on
Posted in Health Care Reform
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…