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Monthly Archives: June 2014
Deadline for Amending HIPAA Business Associate Agreements is September 22, 2014
Last year, the U.S. Department of Health and Human Services (“HHS”) published the long awaited Omnibus Final Rule which made a number of modifications to the HIPAA Privacy, Security, Enforcement, and Breach Notification Rules (“HIPAA Final Rule”). Business Associate Agreements … Continue reading
Form 5500 Late Filing Relief
On May 9, 2014, the IRS issued two new guidance items concerning late-filing relief programs related to Form 5500. One of the guidance items, Revenue Procedure 2014-32, created a one-year pilot program providing penalty relief to plan administrators who fail … Continue reading
Bankruptcy Protection for IRAs and ERISA Plans
A previous post, found here, discussed the recent Supreme Court decision, in Clark v. Rameker, which held that inherited IRAs do not constitute retirement accounts and therefore do not receive the bankruptcy protections many such accounts receive. While that decision … Continue reading
Posted in IRA
Tagged bankruptcy, Bankruptcy Abuse Prevention and Consumer Protection Act, bankruptcy proceedings, BAPCPA, ERISA, ERISA anti-alienation provision, individual mandate, IRA, IRAs, nonqualified plans, pension plans, qualified retirement plans, retirement plans, Section 408, SEP
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Annual Report to Congress on Breaches of Unsecured Protected Health Information
Recently, the Secretary of Health and Human Services submitted to Congress an annual report containing the number and nature of breaches of unsecured protected health information reported to the Office of Civil Rights (“OCR”) as required by the Health Insurance … Continue reading
Clark v. Rameker and Inherited IRAs
The recent Supreme Court ruling in Clark v. Rameker will have a lasting impact on one of the most prominent ways of saving for retirement. In its June 12, 2014 opinion, the Court settled a split between the 5th and … Continue reading
Posted in IRA
Tagged Bankruptcy Code, bankruptcy proceedings, beneficiaries, Clark v Rameker, inherited IRAs, IRA, IRAs, retirement account, Roth IRA, Roth IRAs
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Examining Windsor’s Impact On Health and Life Insurance
In a previous post, found here, we discussed the landmark Supreme Court ruling in Windsor and its impact on qualified retirement plans. However, the impact of the Windsor is not limited to qualified retirement plans, but applies to a wide … Continue reading
Posted in Health Plans, Life Insurance, Self-funded Health Plans
Tagged compliance, ERISA, federal income tax, health insurance, income tax, life insurance, same-sex couple, same-sex marriage, same-sex spouse, self-funded health plans, Self-funded plans, spouse, state income tax, taxing of benefits, Windsor
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Severance Pay is Subject to FICA Tax
On March 25, 2014, in United States v. Quality Stores, Inc. (found in full here), the Supreme Court held that severance payments, made to involuntarily terminated employees, are subject to the FICA tax. This ruling clarifies an issue which had … Continue reading
Pediatric Dental Benefits Under the ACA
Health insurance issuers that offer coverage in the individual or small group markets must provide “essential health benefits.” Essential health benefits include minimum benefits in 10 general categories, including pediatric dental care. The requirement to provide essential health benefits is effective … Continue reading
Posted in Uncategorized
Tagged ACA, Affordable Health Care Act, Pediatric Dental Benefits
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Qualified retirement plans and same-sex marriages
Subsequent to the June 26, 2013 U.S. Supreme Court’s Windsor ruling, in which the Court held that same-sex marriages must be recognized under federal tax laws, the IRS and Department of Labor (“DOL”), respectively issued guidance concerning the impact of … Continue reading
Posted in Qualified Retirement Plans
Tagged 2013, 2014, amended plans, December 31, Department of Labor, Internal Revenue Service, IRS, June 26, Notice 2014-19, Notice 2014-37, qualified retirement plans, same-sex couple, same-sex marriage, United States Supreme Court, Windsor, Windsor ruling
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COBRA Notice Model Update
On May 2, 2014, the Department of Labor (“DOL”) released updated COBRA notice models. The most prominent change contained in the updated models is the addition of content explaining the availability of health coverage through the health insurance marketplace. In … Continue reading
