Journal of Pension Benefits

"Understanding the Safe Harbor Rules for Determining Full-Time Employee Status and the Litigation Risks Associated with Workforce Restructuring Under the Affordable Care Act," Spring 2014, volume 21, number 3 Read More

Business Associates and Business Associate Contracts

An HR Director recently asked me (i) how to determine if an entity is a business associate and (ii) what terms should be included in a business associate agreement? Who is a Business Associate? Generally, a business associate is a person who, on behalf of a health plan, and in a capacity other than as part of the covered entity’s workforce: performs or assists in performing a function or activity involving the Read More

Frequency of HIPAA Privacy Training

I was recently asked how often an employer is required to provide HIPAA privacy training to employees. It does not appear that the regulations specify a certain training frequency or content. Instead, the regulations generally state that a "covered entity" train all members of it's workforce on the covered entity's privacy policies and procedures, as necessary and appropriate for the members of the workforce to Read More

Lexology

IRS Issues Guidance on health flexible spending account limits and seeks comments on “use it or lose it” rule. Read Article Read More

Lexology

Filing and Notice Deadlines for qualified retirement and health and welfare plans. Read Article Read More

Lexology

Departments issue guidance on summary of benefits and coverage. Read Article Read More

International Pension Lawyer

U.S. Health Care Reform: One Year Later, (International Pension & Employee Benefits Lawyers Association), (Vol. 73) Read More

Lexology

Impact of New York’s same-sex marriage law on employee benefits and related tax issues. Read Article Read More

The ECFC Flex Reporter

"PPACA Notice Reference Chart" Read More