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ERISA and Global Benefits

Equity Aids the Vigilant: The Supreme Court's Montanile Decision And Its Lessons for ERISA Plans' Efforts To Recover Medical Payments
After the U.S. Supreme Court’s opinion in Board of Trustees of the National Elevator Industry Health Benefit Plan holding that ERISA prohibits suits by benefits plans where the beneficiary spent the settlement money on nontraceable items.
Cadillac Tax Delayed
On December 18, 2015, Congress officially handed employers two healthcare holiday presents by delaying for two years the effective date of the so-called “Cadillac Tax” and by making the tax deductible.
New EEOC Guidance About Wellness Programs
Yesterday, the Equal Employment Opportunity Commission (“EEOC”) issued a proposed rule regarding how the Americans with Disability Act (“ADA”) applies to employee wellness programs.
Appellate Courts Disagree On Whether Federal Exchange Premium Subsidies Are Legal Under ACA
The US Court of Appeals for the District of Columbia Circuit held in a 2-1 opinion that tax credits may not be provided for such insurance, while the US Court of Appeals for the Fourth Circuit held the exact opposite in a 3-0 opinion.
ERISA Budget Accounts – Top Six Action Items
As the concept of ERISA budget accounts (aka, Revenue Credit Accounts, ERISA expense accounts, etc.) continues to evolve, there are a number of issues plan sponsors need to consider, especially in light of the dearth of relevant authority.
Spin-off Playbook: When Corporate Transactions Impact Benefit Plans
Corporate spin-offs present a range of equity compensation, 409A, and employee benefits issues that are often under-appreciated, and lately recognized.
Federal Government Issues Final Rules Governing Mental Health and Substance Abuse Parity
The Departments of Treasury, Labor, and Health and Human Services recently issued final rules under the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) and the Affordable Care Act.
Seventh Circuit Ruling Expands Circuit Split On Contraception Mandate
The Seventh Circuit has issued the latest key decision in the battle over the Affordable Care Act’s contraception mandate, which requires employer-provided group health plans to cover birth control.
Federal Government Issues Final Rules Governing Mental Health and Substance Abuse Parity
The Departments of Treasury, Labor, and Health and Human Services recently issued final rules under the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) and the Affordable Care Act.
New FSA Carry-over Rule
On Halloween, the IRS issued Notice 2013 -71, which announces a new FSA rule: FSAs can now permit employees to carry over up to $500 in unused benefits from one year to the next. Any carryover will not count toward the annual FSA maximum (currently $2,500). There are a couple of catches, though.