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Proposed Changes to Form 5500 Include Expanded Group Health Plan Reporting
Reid and Riege, P.C. 
[Guidance Overview] Aug. 30, 2016
"While at first glance it may appear that this is the government's way of performing an 'end run' around the Supreme Court's recent decision in Gobeille v. Liberty Mutual Insurance Co. (striking down a Vermont all-payer claims database law as applied to an ERISA-governed health plan), ... the information being sought through proposed Schedule J is more 'global' in nature and not claim-specific."
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