Morgan Lewis

Health & Welfare Plans

Publications of Interest

278 Publications Found
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03/28/12 Uniform Summary of Benefits and Coverage Under the ACA

Presentation | Webinar
Saghi Fattahian, Andy Anderson

As they prepare for open enrollment this fall, group health plan sponsors and insurers have a lot of work to do to make sure they are in compliance with the final Summary of Benefits and Coverage (SBC) rules. The recently issu... more

03/21/12 HIPAA/HITECH Enforcement Action Alert

LawFlash/Client Alert | Employee Benefits LawFlash
Lauren Licastro

Health plan agrees to pay $1.5 million following HHS investigation of self-reported data breach.

03/13/12 Summaries of Benefits and Coverage Due This Fall

LawFlash/Client Alert | Employee Benefits LawFlash
Saghi Fattahian, Lauren Licastro, Andy Anderson

Final regulations provide detail on the format, content, and delivery standards group health plan sponsors and insurers must follow when issuing this information.

01/12/12 Updated Guidance on Form W-2 Reporting of Healthcare Coverage

LawFlash/Client Alert | Employee Benefits LawFlash
Andy Anderson

Expanded guidance clarifies the types of plans and amounts that must be reported and requires employers to take additional steps to meet their Form W-2 reporting obligations.

12/21/11 Group Health Plans: Year-End Action Items, Upcoming Changes

LawFlash/Client Alert | Employee Benefits LawFlash
Andy Anderson

As 2011 closes, plan sponsors of group health plans turn their attention to continued viability of grandfathered plan status, identifying insured plans that may be discriminatory, compliance with new claims and appeals rules, and W-2 reporting of the value of health coverage in 2012.

11/28/11 Significant Changes to San Francisco Health Care Security Ordinance Require Immediate Employer Action; ERISA Preemption Controversy Reopened

LawFlash/Client Alert | Employee Benefits LawFlash
Andy Anderson

Last week, San Francisco Mayor Ed Lee signed legislation that significantly revises parts of the city's Health Care Security Ordinance (Ordinance). In particular, the revised Ordinance imposes detailed design and administrative... more

07/08/11 New York Same-Sex Marriages: Reviewing the Potential Effects of State Same-Sex Marriage Laws on Employee Benefit Plans

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

On July 24, New York's Marriage Equality Act will become effective, making New York the sixth and largest state to recognize same-sex marriage. [1] Specifically, New York's Marriage Equality ... more

06/11/10 The Early Retiree Reinsurance Program: Draft Application, Draft Instructions, and FAQs Have Been Posted

LawFlash/Client Alert | Washington Government Relations and Public Policy LawFlash
Marianne Hogan, Andy Anderson

The application process for the Early Retiree Reinsurance Program (ERRP), part of the Affordable Care Act, is starting to unfold. A draft application and draft instructions for certification under ERRP have been posted on the Off... more

01/14/10 DOL Publishes Final Participant Contributions Regulation

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

On January 14, the U.S. Department of Labor (DOL) published a final regulation on when participant contributions—amounts an employer has received from its employees or withheld from wages for contribution to an employee ben... more

01/14/10 DOL Releases Revised Model COBRA Notices, Additional Material

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

The Department of Labor (DOL) released revised model COBRA notices and additional supporting material (including FAQs) this week in response to the COBRA 65% assistance payment changes contained in the Department of Defense Appr... more

01/11/10 IRS Issues Document Corrections Program for Deferred Compensation Plans Under Code Section 409A

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

On January 5, 2010, the Internal Revenue Service (IRS) issued Notice 2010-6 (Notice), which establishes a document correction program for nonqualified deferred compensation programs under section 409A of the Internal Revenue Cod... more

01/05/10 COBRA ARRA Extension: Better Late Than Never! Webinar

Presentation | Webinar
Saghi Fattahian, Andy Anderson

12/24/09 IRS Issues Final Regulations Governing Options Granted Under Employee Stock Purchase Plans

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

On November 16, the Internal Revenue Service (IRS) issued final regulations with respect to options granted under an employee stock purchase plan (ESPP) under Section 423 of the Internal Revenue Code (the Code). The IRS also is... more

12/23/09 RMG Finalizes 2010 Executive Pay Policy

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

A prior Morgan Lewis LawFlash addressed the proposed changes by RiskMetrics Group (RMG) (formerly Institutional Shareholder Services, or ISS) to its proxy advisory policies to be in effect for the 2010 proxy season. more

12/22/09 COBRA ARRA 65% Assistance Payment Eligibility, Duration Extended

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

On December 19, President Obama signed the Department of Defense Appropriations Act 2010 into law, and as a result, extended the COBRA American Recovery and Reinvestment Act of 2009 (ARRA) 65% assistance payment provisions adopt... more

12/21/09 IRS Issues Final Regulations on Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

On November 16, the Internal Revenue Service (IRS) issued final regulations relating to the reporting requirements under Section 6039 of the Internal Revenue Code (the Code) for incentive stock options (ISOs) and employee stock ... more

12/17/09 Healthcare Reform: Core Concepts for Employer Group Health Plans

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

While it is still too early to tell whether the healthcare reform bills on Capitol Hill will ultimately become law-or collapse into bitter recriminations-it is already possible to pick out the core employer group health plan con... more

12/10/09 Health and Welfare Plans: 2009 Year-End Review

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

While our nation's eyes are focused on Washington, D.C. and the continuing debate about healthcare reform, another year is drawing to a close-and there are many other developments that must be addressed by health and welfare pl... more

12/09/09 Executive Compensation and Equity Compensation Plan Issues for Consideration as 2010 Approaches

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

The following checklist describes important issues for consideration as 2009 comes ta close and we enter int2010. Though not exhaustive, this list is intended tprovide a reminder of some of the issues that will need tbe consider... more

12/09/09 Health and Welfare Year-End Webinar

Presentation | Webinar
Andy Anderson

11/18/09 November 30, 2009 Is Deadline for Plan Sponsors to Finalize 2009 Required Minimum Distribution Procedures

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

On September 24, the Internal Revenue Service (IRS) issued Notice 2009-82, which provides for a November 30, 2009 deadline for defined contribution plan sponsors to finalize their required minimum distribution (RMD) waiver proc... more

11/17/09 Form 5500 Schedule C

Presentation | Webinar
Daniel Kleinman

11/17/09 RiskMetrics Group Releases Proposed Changes to Proxy Advisory Policies for 2010 Proxy Season

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

Recently, RiskMetrics Group (RMG) (formerly Institutional Shareholder Services, or ISS) released proposed changes to its proxy advisory policies to be in effect for the 2010 proxy season. The comment period on the proposed poli... more

11/16/09 DOL Holds: Security Interest Creates IRA Prohibited Transaction

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

On October 27, the Employee Benefits Security Administration of the U.S. Department of Labor (DOL) released Advisory Opinion 2009-03A (Advisory Opinion), which could have implications for brokerage firms and other financial inst... more

11/12/09 IRS Grants Hybrid Pension Plan Relief on Timing of Amendments and Notices

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice

On November 10, the IRS released Announcement 2009-82, which gives sponsors of cash balance and other hybrid pension plans additional time to bring their plans into compliance with the Pension Protection Act of 2006 (PPA) requir... more

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