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HTMLThe Affordable Care Act—Countdown to Compliance for Employers, Week 16: So What, Exactly, is an “Offer of Coverage”?
Alden J. Bianchi, Edward A. Lenz; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
Legal Alert/Article
September 12, 2014, previously published on September 8, 2014
Whether an employer makes the requisite offer of group health plan coverage is critical to the application of the Affordable Care Act’s employer shared responsibility rules as reflected in final implementing regulations issued earlier this year (and see here for a useful IRS summary of those...

 

HTMLHow to Review a SIPP
Lorraine Allard; McCarthy Tétrault LLP;
Legal Alert/Article
September 12, 2014, previously published on September 4, 2014
A Statement of Investment Policies and Procedures (SIPP) is a legal document that is required by law to be developed and adopted for each registered pension plan. This is so regardless of the nature and degree of complexity of the plan. The SIPP must contain the prescribed information, must be...

 

HTMLIRS Releases Draft Instructions for Reporting Health Coverage Information
Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
September 12, 2014, previously published on September 12, 2014
At the end of August 2014, the IRS issued draft instructions and sets of frequently asked questions for completing the forms associated with two information reporting requirements under the Patient Protection and Affordable Care Act of 2010, as amended (“PPACA”). The first requirement...

 

HTMLIt’s Time to Review Benefit Denial Letters
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 11, 2014, previously published on September 8, 2014
On August 7, the U.S. Court of Appeals for the Sixth Circuit decided in Moyer that the contractual time limits governing the period during which a participant must initiate judicial review of a benefits denial must be included in the denial letter issued by the plan administrator in order to comply...

 

HTMLThe Impact that Pa. Federal District Court's Legalization of Same-Sex Marriage Will Have On Private Employers and Businesses
Patrick Sorek; Burns White LLC;
Legal Alert/Article
September 9, 2014, previously published by Burns White Employment Law Blotter
On May 21, 2014, the federal district court in Harrisburg decided Whitewood v. Wolf. The District Court held that it was unconstitutional for Pennsylvania to either prohibit same-sex couples from becoming married or to void same-sex marriages that were legally entered into in other jurisdictions. ...

 

HTMLSerious Challenges Facing Multiemployer Pension Plans in 2014
Scott N. Opincar, John M. Wirtshafter; McDonald Hopkins LLC;
Legal Alert/Article
September 5, 2014, previously published on September 2, 2014
Multiemployer pension plans which are the product of the collective-bargaining process, offer employers, especially small businesses, the opportunity to provide retirement benefits to their workers without the administrative expenses and burdens of sponsoring a separate company retirement plan. The...

 

HTMLPension-Cutting Measure Removed from November Ballot
Gregg McLean Adam, Amber Lynn Griffiths, Gary M. Messing; Carroll, Burdick & McDonough LLP;
Legal Alert/Article
September 4, 2014, previously published on August 6, 2014
On August 4, 2014, the Ventura County Superior Court ordered the County to remove an initiative from the ballot that would have phased out the County’s defined benefits pension plan and replaced it with a 401(k). A second question on the measure, if approved, would have set a cap on...

 

HTMLNo Appeal of Court Order Invalidating Ventura County Ballot Pension-Cutting Measure
Gregg McLean Adam, Amber Lynn Griffiths, Gary M. Messing; Carroll, Burdick & McDonough LLP;
Legal Alert/Article
September 4, 2014, previously published on August 13, 2014
Proponents of a referendum will not appeal a ruling that invalidated a pension-cutting ballot measure. Last week, the measure was invalidated by Judge Kent Kellegrew. An appeal was widely expected, including by the court, which had stayed its decision long enough to allow an appellate court to rule...

 

HTMLHappy 40th Birthday, ERISA!
Christina Maistrellis Broxterman, Laura M. Summers; Ogletree, Deakins, Nash, Smoak & Stewart, P.C.;
Legal Alert/Article
September 4, 2014, previously published on September 2, 2014
Today, ERISA turns 40! It is hard to believe that the Employee Retirement Income Security Act (ERISA), the law that ignited pension reform in the United States, has been around for four decades. To celebrate the law’s long, lively journey since its birth on Labor Day 1974, we have compiled...

 

HTMLThe Affordable Care Act—Countdown to Compliance for Employers, Week 18: Emerging Strategies to Reduce or Eliminate Exposure for Assessable Payments under the Affordable Care Act’s Pay-or-Play Rules
Alden J. Bianchi; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
Legal Alert/Article
September 2, 2014, previously published on August 25, 2014
The Affordable Care Act’s employer shared responsibility, or “pay-or-play,” rules require “applicable large employers” (generally employers with 50 or more full-time and full-time equivalent employees) to offer group health plan coverage (i.e., “play”) or...

 


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