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December 27, 2012
Recent Developments Concerning TEFRA Partnerships (article)
December 18, 2012
HRB 61 - 1) Premium Stabilization Program Proposals and 2) Chart of Health Plan Fees and Taxes
December 18, 2012 -- On December 7, 2012, the Department of Health and Human Services issued proposed regulations relating to several aspects of the Affordable Care Act (ACA). These proposals make clarifications to premium stabilization programs and their effect on the minimum loss ratio rules, to standards relating to federally facilitated SHOP exchanges, and to standards relating to advance payments of premium tax credits and cost sharing reductions. Comments on these regulations must be received by December 31, 2012. Below are highlights of these proposals:
December 11, 2012
IRS Issues Final Regulations, Interim Guidance, and FAQs on Medical Device Excise Tax (article)
HRB 60 - Final Regulations Issued: Patient-Centered Outcomes Research Fees and Medical Device Tax
The Affordable Care Act (ACA) imposes a research fee on both insured and self-funded health plans. The purpose of these fees is to fund a Patient-Centered Outcome Research Trust Fund. This Trust Fund, in turn, supports a Patient-Centered Outcomes Research Institute to assist patients, clinicians, purchasers, and policymakers in making informed health decisions by advancing comparative clinical effectiveness research.
December 10, 2012
HRB 59 - Additional Medicare Tax - Clarifications and Proposed Regulations Issued
December 6, 2012
COBRA Still Lurks – Attention is Warranted
The COBRA law continues to be fertile ground for litigation. Two recent cases bear mentioning.
Sandy Strikes Even Benefit Plans – Relief Offered
In response to the devastating effects of Hurricane Sandy, both the IRS and DOL have issued enforcement relief to individuals, as well as employers and plan sponsors relating to certain employee benefit plan responsibilities and obligations, as long as good faith effort to comply with the current rules is made.
Advanced Copy of 2012 Form 5500 Released
The DOL has released advanced copies of the 2012 Form 5500 series. As a reminder, plan administrators of welfare benefit and pension plans subject to ERISA, with certain exceptions, must file an annual return/report to the DOL on the Form 5500. The Form 5500s and appropriate schedule information are to be completed and filed electronically via DOL's EFAST2 website (http://www.efast.dol.gov).
2013 Medicare Parts A and B: Premium and Deductible Rates
The Centers for Medicare and Medicaid Services have released the applicable Medicare Part A and Part B premium and deductible rates for 2013.
Same-Sex Marriage Update: Maryland, Washington, Maine and Minnesota
On November 6, 2012, the issue of same-sex marriage was on the ballot in four states. In two of these states, Maryland and Washington, the voters were asked to affirm same-sex laws previously passed. In both states, the laws were affirmed. In Maine, the voters were asked to and did approve same-sex marriage.