Resource Center

When Congress enacted “Health Care Reform” earlier this year, it added a new reporting requirement: When an employer issues a Form W-2 to an employee, it will be required to report the cost of that employee’s coverage under any group health plans that are sponsored by that employer. Read More…

Last year, Congress added another new notice requirement. This requirement was added under the Children’s Health Insurance Program Reauthorization Act of 2009, which is also known as “CHIPRA.” Read More…

Many of the requirements in the new health care reform law are complicated and hard to explain. But there is one requirement in the Patient Protection and Affordable Care Act (“PPACA”) that sounds simple and straightforward: If a group health plan provides coverage for the children of a participant, the […]

Don’t panic! Yes, it’s true that Congress has, in fact, enacted a major health care bill called the Patient Protection and Affordable Care Act (“PPACA”). It’s also true that this new law is more than 900 pages long, filled with highly complicated (and often deliberately vague) language, and many things […]

The recent landmark health care bill – formally known as the Patient Protection and Affordable Care Act of 2010 (“PPACA”) – is bringing monumental changes to our health care system. This new law will affect virtually every employer in the country in one way or another. In our prior Alert, […]

Back in 2001 Congress enacted legislation that would suspend the federal estate tax for 2010. As part of the law suspending the federal estate tax, Congress also changed the way in which the income tax basis is calculated upon a property owner’s death. Under pre-2012 law, a beneficiary would not […]

The IRS has recently stepped up efforts to enforce Section 409A of the Internal Revenue Code (the “Code”). This is bad news for any companies that missed the January 1, 2009, IRS deadline to amend nonqualified deferred compensation plans and arrangements. It is even worse news for participants in those […]

Congress has extended the COBRA premium subsidy and has made changes to the “old” rules. (For more information on the COBRA premium subsidy, see our Alert and accompanying Client Memorandum dated March 6, 2009). If you or someone you know lost their job over the past year and has been […]

The American Recovery and Reinvestment Act of 2009 (“ARRA”) – also known as the “Economic Stimulus Bill” – made important changes to the HIPAA Medical Privacy and Security Rules. If you offer a health flexible spending account or other self-funded group health plan coverage (e.g., medical, dental, vision, or prescription […]

The American Recovery and Reinvestment Act of 2009 – also known as the “Economic Stimulus Bill” – has made significant changes to COBRA. If you are subject to COBRA, these changes affect you – and there are steps you are legally required to take. Read More…