"For plan years beginning in 2022, coverage is considered affordable if an employee's required contribution for self-only coverage does not exceed 9.61% of the employee's household income. This is a decrease of 0.22% from the 2021 affordability threshold of 9.83%.... The increases in the Employer shared responsibility penalties are summarized in [a chart]."  MORE >>

"In all fifty states, the ACA guarantees coverage of women's preventive services, including free birth control and contraceptive counseling, for individuals and covered dependents. Recent reports have shown that some issuers and plans may not be appropriately providing this coverage. The letter is another step for the Departments to put the industry on notice for the required coverage and demand prompt action to ensure that people can rightfully access the birth control they need."  MORE >>

"This appeal presents a question of first impression ... Section 1132(a)(3) of ERISA authorizes a beneficiary of an ERISA plan to sue for 'appropriate equitable relief' to redress violations of the plan or statute.... The question for us is: Does Section 1132(a)(3) create a cause of action for an ERISA beneficiary to recover monetary benefits lost due to a fiduciary's breach of fiduciary duty in the plan enrollment process? Our answer is 'yes.' " [Gimeno v. NCHMD, Inc., No. 21-11833 (11th Cir. Jun. 28, 2022)]  MORE >>

58 pages. "This paper provides an analysis of recent life and health insurance transaction activity across the globe ... For key markets under each region, [the authors] provide: [1] An analysis of the level of activity in 2021 versus previous years; [2] An overview of the key announced transactions in 2021; [3] An analysis of transaction drivers, including the impacts of the COVID-19 pandemic; [4] An analysis of M&A themes and trends; [5] An analysis of private equity and private asset manager involvement in life and health M&A in 2021; [6] The outlook for life and health insurance M&A in 2022 and beyond."  MORE >>

"[E]mployers committed to ensuring their employees have access to abortion services should be prepared to take the following steps ... [1] Consider the way in which your medical benefits are funded.... [2] Review provider network access.... [3] Establish a Health Reimbursement Arrangement for abortion services.... [4] Consider establishing a travel and lodging benefit under your medical plan.... [5] Other options.... [6] Understand the risks.... [7] Review any group health plan documentation ... [8] Prepare employee communications[.]"  MORE >>

"The fabric of state and federal laws has effectively woven in the right to abortion and limited state regulation in innumerable ways. To the extent that the Dobbs majority thought the Court is now done with the issue, it is wrong. [This article flags] some of the issues that could arise."  MORE >>

"[T]he details of how a merger operates with ALE status midyear is far from clear.... [IRS Notice 2014-49] overviewed some of the issues and solicited comments.... One solution to this problem is simple. Add another column where an employer can state the month when an employer became part of the controlled group.... An alternative solution would be to only list employers who are part of the controlled group for the entire year in Part IV of the Form 1094-C."  MORE >>