Employee Benefits & Executive Compensation Blog

The View from Proskauer on Developments in the World of Employee Benefits, Executive Compensation & ERISA Litigation

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James Napoli

James R. Napoli is a Senior Counsel in the Employee Benefits, Executive Compensation & ERISA Litigation Practice Center and head of the Health Care Reform Task Force, resident in the Washington, D.C. office.

Jim counsels employers on all aspects of their employee benefit programs and provides advice on matters affecting tax-qualified retirement plans such as: 401(k) plans and defined benefit plans, including cash balance plans; executive compensation plans; and welfare benefit plans. He is recognized by US Legal 500 as a leading lawyer in his field.

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Agencies Release Guidance on HRAs, FSAs, and Employer Payment Plans

On Friday, September 13, 2013, the IRS released Notice 2013-54 and the DOL issued Technical Release 2013-03 in substantially identical form.  This guidance, which is generally effective January 1, 2014, provides much needed clarification on the application of certain provisions of the Patient Protection and Affordable Care Act (“ACA”) (annual limits and preventive care) to … Continue Reading

Oklahoma’s Challenge to Health Care Reform’s “Employer Mandate” May Proceed

A federal district court recently ruled that, at the pleadings stage, Oklahoma established standing to pursue its suit to bar enforcement of the Affordable Care Act’s (“ACA”) shared responsibility penalty provisions. Oklahoma ex rel. Pruitt v. Sebelius, No. CIV-11-30, 2013 WL 4052610 (E.D. Okla. Aug. 12, 2013). ACA contains a shared responsibility provision (also known … Continue Reading

PPACA Penalties Delayed One Year

On July 9th, the IRS issued Notice 2013-45 announcing that certain reporting requirements under the Patient Protection and Affordable Care Act (“PPACA”) would be delayed for one year.  Specifically, Notice 2013-45 states that certain tax Code reporting requirements will not apply for 2014 and, instead, are delayed for one year (presumably meaning that the first … Continue Reading

PPACA Penalties Delayed One Year

The Obama Administration announced today that it intends to delay for one year the effective date of the employer “play or pay” penalties under health care reform, which were set to become effective in 2014. According to a press release this evening, the Administration intends to issue formal guidance next week implementing transition rules to … Continue Reading

The View From Proskauer: Health Care Reform Litigation Risks —The Intersection of ERISA Section 510 and the Affordable Care Act’s Whistleblower Provisions

The Affordable Care Act (ACA) is significantly changing employer health care obligations under the Employee Retirement Income Security Act (ERISA).  Prior to ACA, the Supreme Court held that ERISA did not require employers to offer any level or type of welfare benefits, such as health care benefits. Now that ACA has passed constitutional muster, effective … Continue Reading

Agencies Issue New FAQs Regarding Implementation of ACA

The US Departments of Labor, Health and Human Services (HHS), and the Treasury (the “Agencies”) jointly issued yesterday a document entitled “FAQs about the Affordable Care Act Implementation Part XV” (“FAQs”) addressing four issues of concern with respect to implementation of the Affordable Care Act (“ACA”) by group health plans and health insurers offering group … Continue Reading

Health Insurance Exchanges and Retiree Medical Exits—Five Ways to Make Sure It’s Really a “Soft Landing”

As employers look to trim retiree medical obligations, they are considering whether to establish health reimbursement arrangements (HRAs) for retirees to buy insurance from insurance exchanges established under the Patient Protection and Affordable Care Act (PPACA)—a so-called “soft landing.” The exchanges raise new issues, however, that require close consideration. Employer-provided retiree medical coverage has been … Continue Reading
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