In December 2019, the Fifth Circuit Court of AppealsTexas v. United States, 945 F.3d 355 (5th Cir. 2019), as revised (Dec. 20, 2019). struck down the individual mandate penalty under the Affordable Care Act (ACA) for an individual [...]
On December 20, 2019, President Trump signed into law the Further Consolidated Appropriations Act, 2020.Pub. L. No. 116-94, 133 Stat. 2,534 (2019). In citations, Division O of this law is hereinafter cited as the “SECURE Act.” [...]
Updated: December 2019 A recent Ninth Circuit decision has given plan sponsors a powerful new tool to limit plan-wide relief for fiduciary breach claims. Typically, plan participants can bring a claim in court for breach of [...]
The 2017 tax reform legislation eliminated the individual mandate penalty under the Affordable Care Act (ACA) for when an individual does not maintain health coverage. Thereafter, several states sued the federal government, alleging that this change made [...]
The Tax Cuts and Jobs Act was signed into law in December 2017. The Act eliminated the individual mandate of the Affordable Care Act (ACA) beginning in 2019. And so individuals will no longer owe a tax [...]
1. In 2016, the IRS, DOL and HHS (the "Agencies") issued additional guidance on the federal mental health parity law. They confirmed plans cannot impose different "non-quantitative treatment limitations" (such as preauthorization requirements) on mental health and substance abuse [...]
1. Under PPACA, non-grandfathered plans must provide in-network preventive care benefitswithout cost-sharing. In 2016, the IRS, DOL and HHS (the "Agencies") published FAQs clarifying preventive care requirements for colonoscopies and contraceptives. Also, the U.S. Preventive Services Task Force [...]
Montanile v. Board of Trustees of Nat. Elevator Industry Health Benefit Plan A copy of the decision is available at: http://www.supremecourt.gov/opinions/15pdf/14-723_1bn2.pdf. Many ERISA health plans will advance payment of a participant's accident-related medical expenses so long as [...]
1. Federal law does not expressly require that ERISA health plans cover same-sex spouses . However, in 2015 the Equal Employment Opportunity Commission ("EEOC") took the position that sexual orientation is protected under federal anti-discrimination law (Title VII). [...]
On October 1, 2014, the IRS, DOL and HHS (the "Departments") issued final regulations on "excepted benefits," which are generally exempt from HIPAA's portability rules and Health Care Reform's benefit mandates.79 FR 59130. These regulations were [...]