Articles

Overview   Under the Affordable Care Act (“ACA”), in order to obtain the information necessary for the IRS to administer the employer shared responsibility mandate (often referred to as the “play or pay” rule) and premium tax credit, “applicab...

The federal Equal Employment Opportunity Commission (the “EEOC”) recently released long-awaited guidance on when employees’ participation in workplace wellness programs will be considered “voluntary” for purposes of the Americans With Disabilities Ac...

Plan sponsors of self-insured health plans are required to pay a fee to fund the Patient-Centered Outcomes Research Institute. These fees are referred to as “PCORI fees.” Issuers of health insurance policies are also required to pay PCORI fees with r...

One of the most significant elements of health care reform is its requirement that, beginning January 1, 2014, certain employers must make health coverage available to their full‑time employees (and their dependents) or else face a penalty. These “pl...

What is a summary of benefits and coverage (“SBC”)? Under the Patient Protection and Affordable Care Act (“PPACA”), an SBC that describes the benefits and coverages of each “benefit package” under a group health plan must be provided to participants...

The Department of Labor (the “DOL”) has issued final regulations that will require fiduciaries of individual account plans with participant-directed investments to periodically disclose to participants certain plan and investment-related information....