Pension and Welfare Brief: Can the Retiree Health Benefits Provided by Your Employer Be Cut?
United States Department of Labor-Office of the Solicitor
This guide answer commonly asked questions about employee health benefits including the circumstances under which a company can reduce or terminate benefits.
Mental Health Parity
Dept. of Health and Human Services
Obligation from the Department of Health and Human Services summarizing the Mental Health Parity Act of 1996.
The Newborns' and Mothers' Health Protection Act of 1996
Dept. of Health and Human Services
Fact sheet prepared by the Department of Health and Human Services regarding the Newborns' and Mothers' Health Protection Act of 1996.
The Administration's Response to Questions about the State Children's Health Insurance Program--First Set
Dept. of Health and Human Services
Publication from the Department of Health and Human Services which answers various questions raised by states, providers, consumers and others about the State Children's Health Insurance Program.
New Changes May Ease Employers' Benefit Administration
Thomas M. Hughes of Moss & Barnett A Professional Association
Significant changes to the pension and health plan rules which may actually simplify the running of benefit program.
Federal Health Care Law To Impose New Requirements on Employers and Insurers
John H. Eggertsen of Honigman Miller Schwartz and Cohn LLP
In August of 1996, Congress passed, and President Clinton signed into law, the Health Insurance Portabil.
Employer Health Plans May Reimburse Employees for Purchases of Over-the-Counter Drugs
Timothy D. S. Goodman of Dorsey & Whitney LLP
In a significant development, the Internal Revenue Service has issued new guidance in a Revenue Ruling permitting health flexible spending accounts to reimburse participants for the cost of over-the-counter drugs, such as aspirin, antacids, and allergy medicines. Because many health plans are about to send out annual enrollment materials, employers will want to analyze this new guidance now.
The Administration's Response to Questions about the State Children's Health Insurance Program--Fourth Set
Dept. of Health and Human Services
Publication from the Department of Health and Human Services which answers various questions raised by states, providers, consumers and others about the State Children's Health Insurance Program.
Considerations When Retiring From The Practice Of Medicine
Bruce D. Armon of Saul Ewing LLP
Over the next several years, thousands of physicians are expected to stop practicing medicine. Th.
The HIPAA Hook: Medical Flexible Spending Accounts and Employee Assistance Programs Pull Fully Insured Employers into the HIPAA Privacy Compliance Net
Philip L. Gordon and Steven J. Friedman of Littler Mendelson, P.C.
The popularity of medical FSAs and the prevalence of EAPs means that many employers, even those with fully-insured medical, dental, and vision plans, will need to address compliance with the HIPAA Privacy Rule before the April 14, 2004 compliance deadline. Employers who have failed to bring their medical FSA or their FSA into compliance with the HIPAA Privacy Rule may then discover a costly Achilles' heel.
IRS Authorizes Grace Periods for Employer-Sponsored FSA Accounts
Sherry L. Travers of Thompson, Coe, Cousins & Irons, LLP
On May 18, 2005 the IRS issued Notice 2005-42 which significantly impacts reimbursement deadlines for health care expenses under employer-sponsored flexible spending accounts (FSA's). FSAs are an employee benefit by which employees voluntarily set aside a portion of their pre-tax compensation to cover anticipated health care expenses for the following year. The IRS previously utilized a "use it or lose it rule" whereby employees automatically forfeited any unused monies remaining in their FSA accounts at the end of the plan year.
Retiree Medical Redux
Littler Mendelson, P.C.
This article discusses the mounting problems of providing retiree medical benefits for quickly aging population.
Employee Benefits Highlights of Taxpayer Relief Act of 1997
Cooley Godward Kronish LLP
This alert highlights the changes in employee benefit plans resulting from the passage of the taxpayer relief act.
Analysis & Comments On Health and Human Services' Just-Released HIPAA Security Rules
Richard D. Marks,Paul T. Smith,Thomas E. Jeffry and Rebecca L. Williams RN of Davis Wright Tremaine LLP
Over five years ago the statutory deadline (February 28, 1998) passed for the Secretary of Health and Human Services (HHS) to issue the HIPAA security rules in final form. Now we have the rules. They were released in prepublication form on February 13, and appeared in the Federal Register on February 20, 2003.
Saying Too Much: Court Turns Retirement Incentive Offer Into Guaranteed Lifetime Retiree Health Benefits Plan
Andrew J. Clark of Weil, Gotshal & Manges LLP
This article highlights a 10th Circuit decision that ruled in favor of an employee that was given a retirement incentive offer. The court held that the letter created a new obligation under an ERISA welfare benefit plan.
Employers Face Potential New Responsibilities Under Welfare Reform
Rosenman & Colin LLP
Employers should also be aware of aspects of the new welfare reform act, the Personality Responsibility and Work .
Cafeteria Plans Grow in Popularity
Sue O. Conway of Warner Norcross & Judd LLP
This article provides a discussion of cafeteria plans in the selection of benefits.
Questions and Answers Regarding Notice Requirements Under The Women?s Health and Cancer Rights Act of 1998
Dept. of Health and Human Services
Publication from the Department of Health and Human Services answering questions regarding the notice requirements in the Women's Health and Cancer Rights Act of 1998.
Department Of Labor Issues Guidance on Women's Health and Cancer Rights Act Of 1998 Notices
Bodman LLP
You will recall that the Women's Health and Cancer Rights Act of 1998 (WHCRA) added Section 713 to the Employee Ret.
Temporary Regulations Issued on Mental Health Parity
Rosenman & Colin LLP
As we reported in our December, 1997 Newsletter, the Mental Health Parity Act of 1996 ("MHPA"), which ame.
Health and Welfare Compliance Update
Rosenman & Colin LLP
The Employee Retirement Income Security Act of 1974 ("ERISA") was amended by the Mental Health Parity Act.
Employee Benefits: COBRA, the Sequel
Kathleen M. Meagher
This articles is a summary of the highlights (and lowlights) of final and new proposed COBRA regulations issued by the IRS 12 year after it initially proposed COBRA regulations in 1985.
Health Savings Accounts â Are They The Cure For Employers' High Medical Plan Costs?
Steven J. Friedman,Susan L. Letney and Michelle P. Thomas of Littler Mendelson, P.C.
Employers are searching for new medical plan options to allow them to better manage runaway medical costs, which have in recent years outstripped inflation. Employers are also searching for vehicles that will force employees to become better consumers of medical services and that will permit employees to take some responsibility for their retiree medical costs.
Pension and Health Care CoverageÃÂ
Questions and Answers for Dislocated Workers
United States Department of Labor-Office of the Solicitor
This booklet addresses some of the common questions asked by dislocated workers and also contains a list of additional resources for the dislocated worker.
General Facts on Women & Job Based Health Benefits
United States Department of Labor-Office of the Solicitor
This fact sheet provides information about women in the workforce and the health benefits they require.
Disturbing New Ninth Circuit Opinion Regarding Funded Paid Leave Plans
Paul, Hastings, Janofsky & Walker LLP
About a month ago, the Ninth Circuit issued its troubling Alaska Airlines, Inc. v. Oregon Bureau of Labo.
Information Needs for Dividing Retirement Benefits
Robert Rosenthal P.C.
Copy of decree or document dividing retirement benefit when entered. (Drafts may be helpful.) Name, date of birth.
New Group Health Plan Requirements
Rosenman & Colin LLP
As you are probably aware, the Health Insurance Portability and Accountability Act of 1996 ("HIPAA"), imp.
Highlights of Proposed Federal Rule Governing Confidentiality of Healthcare Information
Jackie Huchenski of Moses & Singer LLP
In response to widespread concern that information otherwise regarded as private becomes readily accessible to the.
General Motors Can Modify Or Terminate Medical Benefits For 84,000 Retirees
Ford & Harrison LLP
In a dramatic departure from prior decisions, the United States Court of Appeals for the Sixth Circuit, sitting en .
DOL Issues Proposed Summary Plan Description Regulations
Rosenman & Colin LLP
In September, the DOL issued proposed regulations regarding Summary Plan Descriptions ("SPDs"). .
Sample Notice to Group Health Plan Participants of Benefits Required Under Women's Health and Cancer Rights Act of 1998
Briggs & Morgan
As we advised in our previous Alert dated December 7, 1998, all group health plans are required to notify their par.
Certificates of Credible Coverage Under the Health Insurance Portability and Accountability Act of 1996
Dept. of Health and Human Services
Publication from the Department of Health and Human Services which describes the concept of credible coverage under the Health Insurance Portability and Accountability Act of 1996.
EEOC Announces Relief For Employers Providing Retiree Health Benefits
Lisa C. Chagala of Littler Mendelson, P.C.
On April 22, 2004, the EEOC approved a final rule that would permit employers to provide lesser benefits to retirees who are eligible for Medicare than to retirees who are not yet eligible for Medicare. This final rule would provide employers the opportunity to maintain certain retiree health programs, such as Medicare bridge programs and Medicare carve-out programs, with reduced risk of violating the EEOC's policy on the Age Discrimination in Employment Act ("ADEA").
IRS Allows Employers to Provide Grace Period For Flexible Spending Accounts
Steven J. Friedman and Michelle P. Thomas of Littler Mendelson, P.C.
On May 18, 2005, the Internal Revenue Service issued Notice 2005-42 which permits employers to adopt a grace period of up to 2½ months after a plan year for participants in flexible spending accounts ("FSAs") to use FSA funds which were unused during that plan year.
Mental Health Parity-The Regulations
Bodman LLP
The IRS, Pension and Welfare Benefits Administration and Department of Health and Human Services have jointly issue.
New Laws Affect Welfare Benefit Plans
Briggs & Morgan
Certain issues related to welfare benefit plans have been addressed by recently enacted laws and regulations. Thes.
Health and Welfare Changes: Small Business Job Protection Act of 1996 and Health Insurance Portability and Accountability Act
Carolyn S. Nestingen of Briggs & Morgan
Small Business Job Protection Act of 1996 and Health Insurance Portability and Accountability Act Health and W.
Mental Health Parity--The Regulations
Bodman LLP
The IRS, Pension and Welfare Benefits Administration and Department of Health and Human Services have jointly issue.
Recent District Court Decision May Hamper Employers? Ability to Reduce Retiree Health Care Programs for Medicare-Eligible Retirees
Steven J. Friedman and Lisa C. Chagala of Littler Mendelson, P.C.
In AARP v. Equal Employment Opportunity Commission, the U.S. District Court for the Eastern District of Pennsylvania blocked the EEOC from issuing a final rule that would permit employers to provide lesser retiree health benefits to retirees who are eligible for Medicare than to retirees who are not yet eligible for Medicare.
2008 Federalist Society Tax Policy Conference Panel: "How our Tax Laws Affect how Health is Paid for and Delivered"
Eileen J. O'Connor,Amy Monahan,Robert B. Helms and Michael F. Cannon of The Federalist Society
The Federalist Society's Tax Policy Conference discusses: 1) how our tax laws affect how health care in our country is paid for and delivered; 2) whether and, if so, how our tax laws aff ect charitable activities, religious institutions, and free speech; and 3) tax expenditures.
Employee Benefits & Executive Compensation Update
David P. Doyle of Day Pitney LLP
This update covers four topics which include a brief summary of the new changes to the IRS Voluntary Compliance Programs; New Jersey's legislation on biologically based mental illness benefits; a short synopsis on New Jersey Supreme Court's holding that IRA assets that were fraudulently conveyed to defeat creditor are not protected; and IRS's re-calculation of cost of employer provided group term life insurance is likely to please employees.
Health FSAs Are Subject To The HIPAA Privacy Rule
Jessica Forbes Olson of Dorsey & Whitney LLP
Prior to the April 14, 2003 deadline for compliance with the Health Insurance Portability and Accountability Act ("HIPAA") Privacy Rule, the U.S. Department of Health and Human Services ("DHHS") was considering whether a Health Flexible Spending Arrangement ("Health FSA"), also known as a Health Care Reimbursement Account, is a ?health plan? that would need to comply with the HIPAA Privacy Rule. On April 24, 2003, DHHS announced its conclusion that, because a Health FSA is an ERISA employee welfare benefit plan that pays for medical care, it is a health plan and thus a covered entity under the HIPAA Privacy Rule. Accordingly, employers that sponsor a Health FSA will need to review the Health FSA?s compliance with the HIPAA Privacy Rule.
Proposed Regulations Under Cobra Provide Opportunities For Employers
Bodman LLP
Immediate Reliance Although the proposed regulations described in this article are not final, the IRS states that .
Top 10 Ways to Make Your Health Benefits Work for You
United States Department of Labor-Office of the Solicitor
A guide by the Pension and Welfare Benefits Administration to reviewing health and retirement policies for favorable terms.
Consumer and Employer Questions Regarding the Mental Health Parity Act
Dept. of Health and Human Services
Publication from the Department of Health and Human Services which answers consumer and employer questions regarding the Mental Health Parity Act.
Only Three Months Until the HIPAA Privacy Compliance Deadline
Michael F. Rosenblum and Angela R. Mersch of Wildman, Harrold, Allen & Dixon LLP
In 1996, Congress passed the Health Insurance Portability and Accountability Act ("HIPAA"). HIPAA is a comprehensive health reform act whose purpose is to improve the availability of health insurance coverage. Among other things, HIPAA facilitates the electronic transmission of patient health, administrative and financial data.
New Rules Regarding Coverage Changes Under Cafeteria Plans
Dykema Gossett PLLC
The Internal Revenue Service recently issued temporary and proposed regulations ("new IRS regulations") t.