Next Stop, SCOTUS? Conflict on PPACA’s Individual Mandate Arises Among Federal Appeals Courts
Aug 25, 2011
On August 12, 2011, a three-justice panel of the 11th Circuit Court of Appeals in Atlanta ruled that the PPACAs individual mandate violated the Commerce Clause of the Constitution, which protects state...
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Summary Chart of Health Plan Excise Taxes
Aug 11, 2011
Below is a link to a chart in which I have attempted accurately to summarize excise tax provisions that apply to a variety of group health plan errors including COBRAand HIPAA violations,and violation ...
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Insurers, TPAs May Bear Sizeable Excise Tax Burden for COBRA Violations
Aug 11, 2011
Since 1989, failures to comply with the continuation coverage requirements of COBRA have potentially triggered excise taxes under IRC 4980B on those responsible for the error, equal to $100 per affect...
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Notice 2011-28: Transition Relief and More on W-2 Reporting of Health Care Costs
Jul 22, 2011
On March 29, 2011 the IRS released Notice 2011-28 which contains guidance, in question-and-answer format, on W-2 reporting of the cost of health care coverage, a requirement of PPACA. This reporting re...
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New FAQs on Grandfathered Health Plans Address Formulary Changes and More
Jul 22, 2011
A sixth round of Frequently Asked Questions (FAQs) was posted online on April 4, 2011 by the Department of Labor (DOL); the FAQs join others issued earlier by the DOL together with the Treasury Departm...
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AB 36 Becomes Law; California Employers Face Corrective Reporting for 2010
Jul 22, 2011
Governor Jerry Brown signed AB 36 into law on April 7, 2011. This law brings California income and certain employment tax laws into parity with federal tax law, retroactive to March 30, 2010, regarding...
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“Participation-Only” Wellness Program Survives ADA Challenge
Jul 22, 2011
A participation-only wellness program established by Floridas Broward County for its employees survived a class-action challenge by a former employee who refused to participate in the program. Seff v. ...
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Rollback of Expanded Form 1099 Reporting under PPACA – and how Congress Paid for Repeal
Jul 22, 2011
On April 14, 2011, President Obama signed H.R. 4, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011. Half of that catchy title is self-evident: the A...
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Anthem Limits Small-Group Renewals to Non-Grandfathered Plans
Jul 22, 2011
Anthem Blue Cross, one of the largest California group and individual insurers, has announced that effective October 1, 2011 it will only renew small group policies (2 50 employees) for employers that...
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DOL Sanctions Plan Sponsor Purchase of Real Property from Plan
Jul 22, 2011
Last February, noted fiduciary guidance counsel Peter Gulia alerted me to a prohibited transaction exemption application involving a 401(k) plan sponsors purchase of troubled real property from the pla...
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