Category Archives: Uncategorized

New 1023-EZ Form

On July 1, 2014, the IRS introduced Form 1023-EZ.  This form is a shorter (only three pages) version of Form 1023 (26 pages), which is the application used by charities seeking recognition of tax-exempt status under section 501(c)(3) of the … Continue reading

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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

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HIPAA Compliance: Model Notice of Privacy Practices Released

On September 16, 2013, the Health and Human Services Office of Civil Rights (“OCR”) in collaboration with the Office of the National Coordinator for Health Information Technology (“ONC”) released two sets of model Notice of Privacy Practices.  One set is … Continue reading

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PPACA External Review Process for ERISA Plans

Under the Patient Protection and Affordable Care Act (“PPACA”), insurers and the sponsors of non-grandfathered self-insured health plans must allow for an external review process in the event of an adverse benefit determination.  An adverse benefit determination is essentially any … Continue reading

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DOL releases Model Notices employers must distribute regarding new Health Insurance Marketplaces (Exchanges)

The Department of Labor released the long-awaited Model Notices employers must distribute regarding the new Health Insurance Marketplace (commonly referred to as “exchanges”).  The original deadline for distribution of the notice to employees was March 1, 2013, but the DOL … Continue reading

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