401(k) Plan Consultant
The Pension Studio
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Client Relationship Manager 2
Huntington National Bank
in OH

Compliance Analyst
National Retirement Services, Inc.
in NC

Client Relationship Manager
The Retirement Advantage, Inc.
in ANY STATE

Compliance Analyst
The Retirement Advantage, Inc.
in ANY STATE

Plan Installation Specialist
The Retirement Advantage, Inc.
in ANY STATE, WI

Retirement Plan Quality Control Specialist
The Retirement Advantage, Inc.
in WI

Communications and Marketing Coordinator
The Retirement Advantage, Inc.
in WI

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Responding to EEOC Charges
September 11, 2014 WEBCAST
(Clear Law Institute)

Legality of Subsidies in Federal Insurance Exchanges: The Side Effects of Halbig and King
September 19, 2014 WEBCAST
(American Health Lawyers Association)

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[Official Guidance]

Text of Final CMS Regs: Annual Eligibility Redeterminations for Exchange Participation and Insurance Affordability Programs; ACA Health Insurance Issuer Standards, Including Standards Related to Exchanges
50 pages. "This final rule specifies additional options for annual eligibility redeterminations and renewal and re-enrollment notice requirements for qualified health plans offered through the Exchange, beginning with annual redeterminations for coverage for benefit year 2015.... In this final rule, we amend the guaranteed renewability regulations at Section 146.152(b)(5), Section 147.106(b)(5), and Section 148.122(c)(4) to direct an issuer that nonrenews coverage based on enrollees' movement outside the service area to provide notice in writing to each plan sponsor or individual, as applicable, (and to all participants and beneficiaries covered under the coverage) affected by such nonrenewal." (Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services)  

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[Guidance Overview]

ACA Administrative Simplification Provisions for Health Plans: Time to Apply for an HPID and Prepare for Certification of Compliance (PDF)
"[A] 'health plan' ... includes, among other entities, a group health plan, health insurance issuer, or HMO. Thus, for example, even excepted benefits such as dental- or vision-only coverage and health flexible spending accounts would be required to obtain HPIDs. Likewise, HRAs and retiree-only health plans would be required to obtain HPIDs ... [It] appears that plans may file for one HPID for bundled plans (e.g., if the plan constitutes one plan for Form 5500 filings), so some of these types of coverage may be bundled with other coverage for HPID purposes, depending on the structure of the plan." (Alston & Bird, LLP)  

[Guidance Overview]

IRS Instructions Offer Clearer View of Information Reporting Rules
"Forms 1095-C and 1094-C information returns are not required for 2014. The first required filing of these forms will be in 2016, for the 2015 calendar year, though employers may choose to file these forms in 2015 for 2014. Employer mandate payments will not be assessed for 2014, regardless of whether an employer voluntarily submits information reporting for 2014. Forms 1095-C and 1094-C must be filed by February 28 (for paper filings), or March 31 (for electronic filings) of the year following the calendar year to which the return relates." (Practical Law Company)  

IRS Publishes Draft Instructions for Minimum Essential Coverage Reporting
"[T]hese forms are intended to accomplish many things, and the collection of information necessary to complete them may be daunting. Employers, with assistance from their tax advisors, should carefully review the draft instructions, assess their responsibilities, and canvas their vendors for support in accurately completing these forms. Ultimately, we expect payroll vendors to create tools to manage the 6056 requirement for employers and produce the final IRS form and statement, just at they do for Form W-2s." (Hill, Chesson & Woody)  

Are Plan Eligibility Restrictions for Adult Dependent Children Still Allowed?
"[G]roup health plan documents, such as ERISA plan documents or [SPDs] that have not been updated, [may] still contain eligibility restrictions for adult dependent children with access to other health insurance coverage through their own employer ... [or] restrictions for adult dependent children who are married, who no longer reside with the plan participant, or who are no longer a full-time student. Group health plans, even grandfathered group health plans, are no longer permitted to define eligibility for a dependent child other than in terms of a relationship between the child and the participant." (Hill, Chesson & Woody)  

Supreme Court Allows Delay on ACA Subsidies Case
"The Obama administration on [September 2[ received an additional thirty days to file its answer in the Supreme Court to a new challenge to the subsidies so far given to nearly five million individuals to help them afford health insurance. The Court's clerk, acting on an administration request, set a new filing deadline for October 3.... [C]hallengers to the subsidies system in the [ACA] had urged the Court not to allow any delays in a case that they say needs early action by the Justices." [King v. Burwell, No. 14-1158 (4th Cir. July 22, 2014; cert. pet. filed July 31, 2014)] (SCOTUSblog)  

Third Circuit Decision Will Make It More Difficult for Employers to Defeat FMLA Interference and Retaliation Claims
"[E]mployers should confirm that their FMLA policies ensure that workers are provided with prompt notice both of their rights under the Act at the time the leave is granted, and also that their leave has been designated as leave under the FMLA. This notice also should state the dates of the leave, and the required date of return. If mailed, it should be sent via a method that creates evidence of delivery." [Lupyan v. Corinthian Colleges Inc., No. 13-1843 (3d Cir. Aug. 5, 2014)] (Ballard Spahr LLP)  

Sixth Circuit Enforces Notice Requirements for FMLA Medical Certification Forms
"FedEx did not provide written notification to the employee of the consequences of failing to return the medical documentation.... FedEx's argument that the employee's violation of the attendance policy following her medical leave was an independent, legitimate reason for termination also failed because the employee's violation of the attendance policy was 'intimately intertwined' with her FMLA leave and FedEx's failure to provide notice.... To hold employees accountable for certifying their need for FMLA leave, employers must notify each employee, in writing, of the consequence of failing to provide the requested medical certification." [Wallace v. FedEx, Nos. 11-5500/5577 (6th Cir. Aug. 22, 2014)] (Bass, Berry & Sims)  

Who Still Wants COBRA?
"[A recent article predicts] that the demise of COBRA is more likely under the following scenarios: [1] marketplace special enrollment rules could allow individuals to gain coverage retroactive to the date of the loss of their job-based coverage; [2] Congress could reduce the maximum length of COBRA coverage; or [3] the marketplace could make available wider provider networks." (Wolters Kluwer Law & Business)  

As Health-Law Marketplaces Reopen, Insurers Brace for Round Two
"Rates will be a mixed bag -- based on figures for 31 states and the District of Columbia, the average premium increase would be 8% ... But the individual moves ranged from proposed 23% cuts for two plans to increases of more than 30% for a few other plans. The number of insurers in many marketplaces will increase, as some jump in after staying on the sidelines this year." (The Wall Street Journal; subscription may be required)  

Victory In Massachusetts Healthcare Costs May Be Temporary
"[T]he results of the first full year are out ... The number that will go down in the history books is 2.3 percent. It's well below a state-imposed benchmark for health care cost growth of 3.6 percent, and well below the increases seen for at least a decade.... Premiums are up for many individuals and small businesses this year and are expected to rise this year and next because of new requirements under the [ACA] -- because patient demand for care is picking up again as the economy improves and because of a few new, expensive drugs." (Kaiser Health News)  

ERISA Turns 40, Group Insurance in Flux
"If the employer mandate, the 'play or pay' provision, were repealed (and the idea has bipartisan support), more companies could scale back their group plans, letting workers opt out and take a higher paycheck or even stop offering plans altogether. For now, employer-sponsored insurance is continuing in various forms, with ERISA-governed self-funding being one growing area. But some employers are still struggling to adapt to ACA changes or even just interpret them." (Healthcare Payer News)  

Thanks, ERISA, and Happy 40th!
"Most of us would agree that the policies ERISA attempts to address necessarily give rise to its complexity. The web of ERISA coverage is vast and sometimes contradictory since the policy issues themselves are so complex. But overall, the construct of ERISA presents one of the most exceptional pieces of federal legislation ever enacted." (Benefits Bryan Cave)  

National Institute of Pension Administrators Announces 2014-2015 Officers and Directors
NIPA [National Institute of Pension Administrators]

PBGC to Pay Benefits for Employees at Los Angeles Urban League Inc.
PBGC [Pension Benefit Guaranty Corporation]

MassMutual Names Aruna Hobbs as New Head of Institutional Investments for Retirement Plans
MassMutual

Great-West Financial Completes Acquisition of J.P. Morgan Retirement Plan Services
Great-West Financial

The Stephenson National Bank and Trust is Certified for Fiduciary Excellence
Centre for Fiduciary Excellence [CEFEX]

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