New ACA Regulations Address Minimum Essential Coverage and Exemptions
by Anne W. Hance and Amy M. Gordon
The U.S. Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) released on January 30, 2013, two proposed rules and a final rule relating...
DOL Extends Notification Deadline for Purchase of Medical Benefits on Health Insurance Exchanges
by Amy M. Gordon and Susan M. Nash
The U.S. Department of Labor (DOL) pushed back the deadline for employers to notify their workers that they can purchase medical benefits on health insurance exchanges. ...
Employers Can Obtain Refund for Excess FICA Tax Paid as Result of Increased Excludable Limit for Transit Benefits
by Maureen O'Brien and Ruth Wimer
On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit pass...
April 15th Deadline for Filing FICA Refunds for Severance Pay
by Robin Greenhouse, Andrew Liazos and Ruth Wimer
Severance pay due to an involuntary separation from employment resulting from a reduction in force, plant shutdown or similar condition may be exempt from...
New Law Expands “In-Plan” Roth 401(k) Conversions
by Nancy S. Gerrie, Elizabeth A. Savard and Joseph K. Urwitz
The American Taxpayer Relief Act of 2012 (the "fiscal cliff" bill) allows employers to amend 401(k), 403(b) and governmental 457(b)...
McDermott Launches German Employment Law Blog
Focused on companies doing business in Germany, we are please to share McDermott has launched, The McDermott Blog ArbeitsRecht* (McDermott Employment Law Blog). The blog provides insights and important...
IRS Guidance Favorably Modifies Voluntary Worker Classification Settlement Program
by Diane M. Morgenthaler, Ruth Wimer and David Diaz
One year ago the Internal Revenue Service (IRS) published Announcement 2011-64, which provided a Voluntary Classification Settlement Program (VCSP) for...
Workplace E-mail Monitoring in Germany
by Volker Teigelkötter and Bettina Holzberger
In 2009, the German public was shaken by several scandals that revealed a number of international companies systematically, continuously...
Proposed ACA Regulations on Transitional Reinsurance Program Premiums and Potential Effects for Employer-Sponsored Group Health Plans
by Amy M. Gordon, Jacob Mattinson and Susan M. Nash
As part of the Patient Protection and Affordable Care Act (ACA), the U.S. Department of Health and Human Services (HHS) recently released proposed regulations...
HIPAA De-Identification Guidance
by Jennifer S. Geetter, Amy M. Gordon, Daniel F. Gottlieb and Amy Hooper Kearbey
Office of Civil Rights has released additional guidance addressing the de-identification of protected health information...
