March 11, 2016
Employee Benefits & Executive Compensation
2015 Reporting Guidance for HSAs, HRAs. The IRS has released an updated Publication 969 for use in preparing 2015 tax returns. This publication provides general information about Health Savings Accounts (HSAs), Health Reimbursement Arrangements (HRAs), Health Flexible Spending Accounts (health FSAs) and other account-based employee benefit programs, including updated dollar limits, qualification requirements, distribution rules and ancillary reporting requirements. The Publication also sends employers with HRA and health FSA programs to Notice 2013-54 and Notice 2015-17 for guidance about how the Affordable Care Act laws apply to such programs.
February 26, 2016
Employee Benefits & Executive Compensation – No HLByte due to EMI Conference in San Diego.
February 19, 2016
Employee Benefits & Executive Compensation
HHS and DOL publish new guide on mental health parity rights under employer-provided group health plans
The Department of Health and Human Services (HHS) and the Department of Labor (DOL), through their Substance Abuse and Mental Health Services Administration (SAMHSA), issued a publication designed to educate individuals about their rights to parity in mental health coverage under employer-provided group health plans. The eight-page publication not only outlines the Mental Health Parity rules for plans, but it also discusses how to “identify when plans break rules” on quantitative and non-quantitative treatment limitations and how to navigate through a plan’s claims and appeal process and external review.
February 12, 2016
Employee Benefits & Executive Compensation
IRS releases 2015 Form M-1 with minimal changes
The IRS released the 2015 Form M-1, which must be filed annually by Multiple Employer Welfare Arrangements (MEWAs) and certain collectively bargained plans not falling within an exception from the Department of Labor. Form M-1 must be filed electronically through the Form M-1 Filing System.
February 5, 2016
Employee Benefits & Executive Compensation
U.S. Supreme Court rejected self-insured health plan’s attempt to exercise reimbursement rights against a plan participant
The U.S. Supreme Court held that a self-insured health plan could not exercise reimbursement rights against a plan participant after settlement proceeds recovered by the participant from a third party have been spent or otherwise “dissipated.” The court concluded that the equitable remedies available under ERISA did not include a right to obtain payment from the participant after the settlement dollars were no longer in an identifiable fund.
Disclaimer:
These employee benefits “Bytes” are prepared on behalf of the American Bar Association Health Law Section, and are part of a weekly “Health Law Byte” e-mail publication that is available to ABA members. The weekly HL Byte publication includes updates from the other ABA Health Law Interest Groups: •Business & Transactions, •eHealth, Privacy & Security, •Employee Benefits & Executive Compensation, •Healthcare Facility Operations, •In-House Counsel Sub-Interest Group, •Healthcare Fraud & Compliance, •Healthcare Litigation & Risk Management, •Life Sciences, •Managed Care & Insurance, •Payment, & Reimbursement, •Physician Issues, •Public Health & Policy, •Tax & Accounting. If you are interested in this and other ABA Health Section benefits please visit: http://www.americanbar.org/groups/health_law.html