August, 2010
Health Care Reform: CLASS Act Long-Term Care Benefits
The Patient Protection and Affordable Care Act establishes a voluntary, consumer-funded long-term care insurance program known as the Community Living Assistance Services and Supports Program (CLASS program). This Legislative Brief highlights key points of the CLASS program. Read More
Health Care Reform: Interim Final Rules on New Appeals Process
The Patient Protection and Affordable Care Act requires non-grandfathered group health plans to adopt an improved internal claims and appeal process and follow minimum requirements for external review, effective for plan years beginning on or after September 23, 2010. This Legislative Brief summarizes regulations that were issued on July 23, 2010, implementing these requirements. Read More
July, 2010
Health Care Reform: New Form W-2 Reporting Requirements
Beginning with the 2011 tax year, the health care reform law requires employers to report the cost of employer-sponsored health coverage on employees' Forms W-2. This Legislative Brief explains the new disclosure requirement. Read More
Health Care Reform: Interim Final Rules on a Patients' Bill of Rights
This Legislative Brief describes the interim final regulations regarding prohibitions of preexisting condition exclusions, lifetime and annual limits, rescissions and other patient protections under health care reform. Most of these provisions are effective for plan years beginning on or after September 23, 2010. Read More
Health Care Reform: Transition Relief Available For Grandfathered Plans
The health care reform regulations regarding grandfathered health plans include transition relief with respect to changes made before the regulations were issued. This Legislative Brief details the relief available. Read More
Health Care Reform Applications for Early Retiree Reinsurance Program Now Being Accepted
The Early Retiree Reinsurance Program was implemented as part of the health care reform law. The program officially began accepting applications on June 29, 2010. This Legislative Brief provides resources for applying to the program. Read More
Health Care Reform: Grandfathered Plans
This Legislative Brief provides information regarding grandfathered plans and the health care reform provisions from which they are exempt.It includes the regulations issued on June 14, 2010, and the special rule for collectively-bargained plans. Read More
Health Care Reform: Early Retiree Reinsurance Program Frequently Asked Questions
The Early Retiree Reinsurance Program was established by the health care reform law to provide reimbursement to participating employer-based plans that provide coverage to early retirees. HHS has issued these FAQs to assist employers in applying for the program. Read More
Health Care Reform: Potential Penalties For Employers Under the "Pay or Play" Rules
Beginning in 2014, some employers will be subject to penalties if they do not provide health coverage to employees, or if the coverage they provide is not affordable or does not provide minimum value. This Legislative Brief describes the potential penalties and when they can be assessed. Read More
Health Care Reform: Preventive Care Coverage Guidelines Issued
The Patient Protection and Affordable Care Act requires new health plans to cover preventive health services without imposing cost-sharing requirements. This Legislative Brief summarizes the interim final rules issued on this topic on July 14, 2010. Read More
Health Care Reform: Regulations Issued on Grandfathered Plans
On June 14, 2010, the Departments of Health and Human Services (HHS), Labor and Treasury issued regulations regarding grandfathered plans. This Legislative Brief offers an overview, including updated information on transition relief provided under the regulations. Read More
June, 2010
Health Care Reform: General Questions & Answers for Employers
This Legislative Brief provides answers to common questions from employers about the newest health care laws and how they affect a business. Read More
Health Care Reform: Q&A Regarding Coverage for Adult Children up to Age 26
This Legislative Brief provides answers to common questions about health care coverage for dependents up to age 26. Read More
Small Businesses Eligible for Health Care Tax Credit
This Legislative Brief gives an overview of the tax credit available under the health care reform law to small businesses that provide health insurance coverage. For more information see the Legislative Brief "Small Business Health Care Tax Credit: Questions and Answers." Updated to include links to tax credit calculators. Read More
Health Care Reform: General Questions & Answers for Employees
This Legislative Brief provides employees answers about changes to their plans due to health care reform. Read More
Health Care Reform: Questions & Answers Regarding Coverage for Seniors
This Legislative Brief answers four common questions seniors have about their health care coverage after its reform. Read More
May, 2010
Health Care Reform: Extension of Dependent Coverage
Under the recently enacted health care reform law, group health plans and health insurance issuers offering health insurance coverage that provides dependent coverage of children must now make coverage available for adult children up to age 26. This Legislative Brief gives an overview of the new mandate. Read More
Health Care Reform Break Time for Nursing Mothers
Under the recently enacted health care reform law, employers are required to provide rest breaks and accommodations to employees who are nursing mothers to express breast milk. This Legislative Brief gives an overview of the new mandate. Read More
Health Care Reform: Changes to Health Accounts
Health care reform means changes for accounts such as health FSAs and HSAs. This Legislative Brief discusses some of the law's major provisions and their effective dates. Read More
Health Care Reform: Implications on Wellness Programs
Under the recently passed health care reform legislation, employers can offer increased incentives to employees for participating in a workplace wellness program or meeting certain health status targets starting in 2014. Read More
Health Care Reform: Interim Final Rule on Retiree Reinsurance Program
HHS has issued an interim final rule implementing the Early Retiree Reinsurance Program established by the health care reform legislation. This Legislative Brief explains the HHS guidance for plan sponsors. Read More
Health Care Reform: Interim Final Rules on Dependent Coverage of Children Up to Age 26
The health care reform law requires certain health plans and issuers to offer dependent coverage to children until age 26. This Legislative Brief describes the interim final rules relating to this requirement, which were published on May 13, 2010. Read More
Health Care Reform: IRS Guidance on the Small Employer Health Care Tax Credit
The health care reform law provides a tax credit to certain small employers that provide health care coverage to their employees. This Legislative Brief provides a detailed summary of IRS Notice 2010-44, which was issued on May 17, 2010. Updated to include links to tax credit calculators. Read More
Health Care Reform: Reinsurance for Early Retirees
The health care reform law includes a reinsurance program for early retirees that will be available to businesses by June 23, 2010. This Legislative Brief provides helpful information about the upcoming reinsurance program and how business can apply. Read More
Health Care Reform: Upcoming HR Implications
The landmark health care reform bills that were passed this year will undoubtedly affect how businesses provide and administer health care benefits to their employees. Read More
Health Care Reform: Upcoming Plan Design Issues
Employers need to be aware of plan design changes required by the new health care reform law. This Legislative Brief reviews the changes effective in the next year. Read More
April, 2010
Congress Passes Landmark Healthcare Reform Bill
Major health care reform legislation was passed by Congress on March 21, 2010 and signed by the President on March 30, 2010. This Legislative Brief describes the health care reform package and explains how it will affect employers. Read More
Health Care Reform and COBRA: Frequently Asked Questions
This Know Your Employee Benefits article provides valuable information from the DOL on how health care reform affects COBRA coverage. Read More
Healthcare Reform Timeline Chart
The sweeping changes made by the health care reform legislation will be implemented over the next several years. This Legislative Brief provides a timeline for key reform provisions. Read More