On March 11, 2021, President Biden signed the American Rescue Plan Act (the Act), which includes some notable changes and relief for employers and employee benefit plans. The Act expands the section 162(m) deduction...more
3/15/2021
/ American Rescue Plan Act of 2021 ,
Benefit Plan Sponsors ,
Biden Administration ,
COBRA ,
Coronavirus/COVID-19 ,
Employee Benefits ,
Family and Medical Leave Act (FMLA) ,
Health Insurance ,
Pensions ,
Relief Measures ,
Section 162(m) ,
Tax Credits ,
Tax Deductions
On December 20, President Trump signed the Further Consolidated Appropriations Act, 2020 (the “Act”), a year-end spending bill that includes key provisions that will affect employer-sponsored benefit plans. This legal alert...more
1/3/2020
/ Affordable Care Act ,
Appropriations Bill ,
Cadillac Tax ,
Employer Group Health Plans ,
Federal Funding ,
Health Insurance ,
Medical Devices ,
Medical Leave ,
Paid Family Leave Law ,
Paid Leave ,
PCORI ,
Repeal ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Extenders
On July 17, the IRS issued Notice 2019-45 (the Notice), expanding the concept of preventive care to certain services and items that target specific chronic conditions, such as testing strips and insulin for diabetes. As...more
On December 14, 2018, a Texas District Court ruled that the Affordable Care Act’s (ACA) requirement that certain individuals maintain a minimum level of health coverage, often referred to as the “Individual Mandate,” is...more
1/7/2019
/ Affordable Care Act ,
Appeals ,
Constitutional Challenges ,
Department of Homeland Security (DHS) ,
Employer Group Health Plans ,
Health Insurance ,
Individual Mandate ,
Internal Revenue Code (IRC) ,
Stays ,
Tax Cuts and Jobs Act ,
Trump Administration
On June 21, 2018, the Department of Labor (DOL) issued final regulations establishing alternative criteria under section 3(5) of the Employee Retirement Income Security Act of 1974 (ERISA) for forming single-employer...more
The stopgap government funding bill passed by Congress on January 22 included a two-year delay of the Affordable Care Act’s excise tax on high cost employer-sponsored health coverage, commonly referred to as the “Cadillac...more
This ACA Brief is the sixth in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that impact large employer-sponsored health plans.
Early Friday morning,...more
This ACA Brief is the fifth in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that affect large employer-sponsored plans.
On May 4, 2017, the US House...more
This ACA Brief is the fourth in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that affect large employer-sponsored plans.
On March 6, 2017, the U.S....more
This ACA Brief is the third in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that impact large employer-sponsored plans.
As detailed in Sutherland’s...more
The Consolidated Appropriations Act to fund the government through 2016 was passed and enacted on December 18. The law contains a number of benefits-related provisions, including a two-year delay of the 40-percent excise tax...more
In a 6-3 decision on June 25, 2015 in King v. Burwell, the U.S. Supreme Court held that tax credits are available under the Patient Protection and Affordable Care Act (Affordable Care Act or PPACA) to all eligible Americans,...more
6/29/2015
/ Affordable Care Act ,
Chevron Deference ,
Health Insurance ,
Health Insurance Exchanges ,
Individual Mandate ,
IRS ,
King v Burwell ,
SCOTUS ,
State Health Insurance Exchanges ,
Statutory Interpretation ,
Subsidies ,
Tax Credits
On February 23, the Internal Revenue Service (IRS) issued Notice 2015-16 (Notice), which describes several possible approaches for implementing the excise tax on high-cost employer-sponsored health care plans (also known as...more
On December 30, the Departments of Treasury, Labor, and Health and Human Services published a joint notice of proposed rulemaking modifying the Summary of Benefits and Coverage (SBC) final regulations issued in 2012. In...more
The principal regulators of U.S. employee benefits have recently published updates to their guidance plans for the coming months. The updated plans are reflected in the attached chart.
...more
On Friday, the U.S. Supreme Court announced that it would review the U.S. Court of Appeals for the Fourth Circuit’s decision in King v. Burwell. In that case, the Fourth Circuit held that tax credits for health insurance...more
11/12/2014
/ Affordable Care Act ,
Employer Mandates ,
Halbig v Burwell ,
Health Insurance ,
Health Insurance Exchanges ,
IRS ,
King v Burwell ,
Popular ,
SCOTUS ,
Subsidies ,
Tax Credits
The principal regulators of U.S. employee benefits have recently published updates to their guidance plans for the coming months.
- On December 24, 2012, the U.S. Department of Labor (DOL) updated its 2012 Semi-Annual...more