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May 10, 2013
HRB 74 - Notice to Employees of Coverage Options; Updated COBRA Model
May 9, 2013
HRB 73 - Early Retiree Reinsurance Program
May 7, 2013
HRB 72 - Minimum Value and Affordability; Shortened Exchange Application
May 6, 2013
The Government Administrations are Here to Help
As we have reported in prior Benefit Beats, the various government agencies responsible for plan compliance, whether retirement or welfare benefit, are taking the approach that they want to provide tools to encourage and facilitate compliance; see these prior Benefit Beat articles:
The Same-Sex Marriage Debate Rolls On and Another State Sanctions Same-Sex Unions
In late March, the United States Supreme Court heard two cases relating to same-sex marriage. In the matter of United States v. Windsor, the Defense of Marriage Act is being challenged. In Hollingsworth v. Perry, the California same-sex marriage controversy is being reviewed. (See prior Benefit Beat articles: Marriage – Where Does It Stand?, 3/2/11and Benefit Plans Impacted by Evolving World of Recognized Relationships, 2/9/11)
Subrogation? Right of Recovery? ERISA Self-Funded Health Plans have New Oppurtunity
The Supreme Court has rendered its opinion in the matter of US Airways, Inc. v. McCutchen, F.3d, 2011, WL 5557411 (3d Cir. Nov. 16, 2011), providing some clarity to self-funded ERISA health plans as it relates to the right of recovery.
Health Savings Account: 2014 Cost of Living Adjustments
In Rev Proc 2013-25, the IRS released the 2014 cost of living adjustments (COLA) for health savings accounts. The HDHP out-of pocket limits and the statutory HSA contribution amounts have increased slightly. The $1,000 catch up contribution available to accountholders aged 55 and over is not subject to a cost of living adjustment and thus, remains at $1,000. Note: these are the figures that will be used for the Affordable Care Act required cost sharing limits in 2014.
COBRA Policies and Procedures Reign Supreme
A recent Northern District of Ohio case reminds plan administrators of the importance of a well documented well communicated COBRA procedure. In the case of Rayle v. Wood County Hospital, 2013 WL 1654898 (N.D. Ohio, April 16, 2013), a COBRA disability extension was denied because the qualified beneficiary did not follow the proper notice procedure.
April 27, 2013
Investing in Publicly Traded Partnerships? Know Your Record Keeping Responsibilities! (article)
The Re-Emergence of the Due Process Clause as a Bar to State Taxation (article)