New IRS Guidance: Small Business Tax Credits

On September 10, 2013 By Tevis

On August 23, 2013, the Department of Treasury issued proposed regulations regarding the small business tax credit offered under Code Section 45R (“Tax Credit”), which is available to certain small employers that offer insured health care coverage to employees. The proposed … Continue reading


How Employers Should Handle MLR Rebates

On July 24, 2013 By Tevis

The Affordable Care Act (ACA) requires health insurance issuers to spend a minimum percentage of their premium dollars on medical care and health care quality improvement. This percentage, or medical loss ratio (MLR), is 85 percent for issuers in the … Continue reading


California Health Care Reform – Waiting Periods AB 1083: Important

On July 17, 2013 By Tevis

On March 22, 2013 we published a Benefits Alert (2013-8) discussing Health Care Reform in California, including California legislation, AB 1083. The purpose of this Memorandum is to expand upon the waiting period provisions contained in that legislation. At the … Continue reading


Health Care Reform: IRS Notice 2013-45

On July 16, 2013 By Tevis

On July 9, 2013, the IRS released its formal notice (2013-45)’ confirming the one-year delay on IRS reporting requirements, but providing limited new guidance. It is interesting to note that the Notice encourages employers to comply voluntarily with the Pay … Continue reading


June BenefitsBuzz

On June 7, 2013 By Tevis

Health Care Reform Proposed Employer Responsibility Regulations A proposed rule was released on the Affordable Care Act’s (ACA) minimum value and affordability rules. An employer’s health plan provides minimum value if the plan’s share of total allowed costs of benefits … Continue reading


HHS Plans to Delay Key Aspect of SHOP Exchanges

On April 3, 2013 By Tevis

Beginning in 2014, individuals and small employers will be able to purchase health insurance through online competitive marketplaces, or Exchanges. The Affordable Care Act (ACA) requires each state that chooses to operate an Exchange to also establish a Small Business … Continue reading


Health Care Reform in California and Other California Matters

On March 29, 2013 By Tevis

The purpose of this Memorandum is to provide you with an overview of recent California legislative and regulatory activity affecting employers with insured California group health policies (AB 1083 and autism rules), as well as those with offices in California … Continue reading


Health Care Reform: The Regapalooza Has Arrived – 2012-18

On December 20, 2012 By Tevis

Between November 26 and December 7, 2012, the government published a flood of proposed and final regulations relating to the Patient Protection and Affordable Care Act (“PPACA”), more commonly known as the health care reform law.  This Client Alert provides … Continue reading


September BenefitsBuzz

On September 7, 2012 By Tevis

Upcoming Health Care Reform Effective Dates and Deadlines In the wake of the recent Supreme Court decision on health care reform, employers are turning their attention to preparing for  imminent health care changes. Read on for a list of the … Continue reading


Health Care Reform: Preventive Services for Women – 2012-12

On August 7, 2012 By Tevis

The Affordable Care Act (ACA) makes the newspaper headlines once again. This time it is the birth control issue/the First Amendment of the U.S. Constitution (freedom of religion). ACA Section 2713 (women’s preventive services) goes into effect for non-grandfathered plans … Continue reading