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Wellness Programs Receive Welcome Tune-Up Under Proposed Regulations
The regulatory log-jam in Washington seems to finally be loosening up in the aftermath of the election, and the troika of agencies primarily responsible for overseeing implementation of the Patient...
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A Soft Landing from the Fiscal Cliff for Employee Benefits
Well, Congress in the season of giving has provided plan sponsors and participants with multiple beneficial opportunities to start 2013. Congress passed the American Taxpayer Relief Act of 2012 (H.R....
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For Employers, Pay-or-Play Proposals Could Be Worse, Much Worse
Could employee benefits regulatory activity under the Patient Protection and Affordable Care Act (Act) be taking a turn toward common sense? Based on the new proposed rules on the “pay-or-play”...
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New Health Care Reform Fees—Will You Be Required to Pay?
The Patient Protection and Affordable Care Act established two fees to be paid by insurers and self-insured plans: (1) the Transitional Reinsurance Program (TRP) fee to raise revenue for health...
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New and Improved Retirement Plan Correction Program Includes Crucial 403(b)...
On December 31, 2012, as Times Square in New York was getting ready to drop the crystal ball, the Internal Revenue Service (IRS) dropped long-awaited guidance regarding retirement plan corrections in...
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IRS Guidance to Implement Retroactive Increase in 2012 Mass Transit Benefit...
On January 16 the Internal Revenue Service (IRS) issued guidance on the application of the retroactive increase in excludible transit benefits, as enacted under the American Taxpayer Relief Act of 2012...
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New Final Regulations Strengthen HIPAA Privacy and Security Rules
Four years ago, the Health Information Technology for Economic and Clinical Health Act (HITECH Act) introduced major revisions to the Privacy and Security Rules under the Health Insurance Portability...
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EBSA Updates Delinquent Filer Voluntary Compliance Program
On January 28, 2013, the Employee Benefits Security Administration (EBSA), an agency of the U.S. Department of Labor (DOL), announced updates to its Delinquent Filer Voluntary Compliance (DFVC)...
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New Final “Breach” Rules under HIPAA
On January 25, 2013, the final rules designed to bring Health Insurance Portability and Accountability Act of 1996 (HIPAA) privacy, security, and breach notification rules up to date were published in...
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HIPAA Omnibus Regulations: Protections for Genetic Information
Today’s post focuses on the treatment of genetic information under the new regulations for the Privacy and Security Rules of the Health Insurance Portability and Accountability Act of 1996 (HIPAA)....
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April Deadlines Relating to FICA Tax Treatment of Severance Pay in Quality...
Two deadlines relating to the Sixth Circuit Court of Appeals’ decision in United States v. Quality Stores, Inc., No. 10-1563 (6th Cir. Sept. 7, 2012), are quickly approaching. The deadline for the...
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U.S. Supreme Court Hears DOMA Case—Now What?
Last week, the U.S. Supreme Court heard oral arguments in United States v. Windsor, 12-307, a case that raises the question of whether the Defense of Marriage Act (DOMA) is constitutional. Among the...
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Wellness Programs—Money and Trinkets for Healthy Habits May Be Taxable
More and more employers and insurance companies are providing incentives and rewards to employees and their covered dependents to encourage participation in wellness programs. These programs are...
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High Court Rules Equitable Defenses Don’t Override ERISA Plan Terms
On April 16, 2013, the U.S. Supreme Court issued its decision in US Airways, Inc. v. McCutchen (No. 11–1285), deciding the issue of whether equitable defenses, such as the principle of unjust...
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Model Notice of Exchanges Issued with New October 1, 2013 Deadline
The U.S. Department of Labor (DOL) issued Technical Release 2013-02 on May 8, 2013, providing temporary guidance and model notices that will allow employers to comply with another new requirement...
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June 30 Deadline to Apply for Temporary Employment Tax Settlement Program
Is your company considering reclassifying certain workers, but hesitant because it is worried about triggering a federal employment tax audit or not having consistently filed Form 1099s for those...
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Reporting and Filing for the PCORI Fee
As you may know the Affordable Care Act imposed a new fee on issuers of individual and group health insurance policies and plan sponsors of self-funded plans. As previously noted in our blog, on...
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A Check-Up for Wellness Programs–Final Wellness Regulations Issued
Since 2006, the Health Insurance Portability and Accountability Act (HIPAA) has prohibited health plans from discriminating based upon an individual’s health status. Since many modern wellness programs...
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Puerto Rico Plans Get Yet Another Extension to Make Changes for the Puerto...
The Puerto Rico Department of the Treasury (the Hacienda) recently issued Circular Letter No. 13-02, formally extending the deadlines for the adoption of amendments and the filing for determination...
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Administration Announces Plan to Postpone Employer Mandate Assessments Until...
A Treasury Department official announced late this afternoon that the Obama administration “will provide an additional year” before certain provisions of the Affordable Care Act go into effect....
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