EBIA Weekly Archives

Below is a list of EBIA Weekly articles from 2000 to present, in reverse chronological order.

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Results (3075 articles found)


  1. Do we have to send an overdue premium notice to a qualified beneficiary whose COBRA premium is late?
    From the May 06, 2010 EBIA Weekly
    QUESTION: If we have a qualified beneficiary whose COBRA premium payment is late, do we need to send her a letter or some sort of notice informing her that her premium is overdue? ANSWER: No. If a qualified beneficiary fails ...
  2. IRS Issues Chart of Average Small Group Market Premiums for Calculating Small Business Health Care Tax Credit for 2010
    From the May 06, 2010 EBIA Weekly
    Recent health care reform legislation created a new federal income tax credit, which is available to eligible small employers that make nonelective contributions toward their employees’ health insurance premiums (see our Checkpoint Newsstand article). For taxable years beginning before ...
    [Rev. Rul. 2010-13 (May 3, 2010)]
  3. IRS Discusses Whether Amounts Paid for Umbilical Cord Blood Banking Services Are Medical Care Expenses
    From the May 06, 2010 EBIA Weekly
    This information letter responds to an inquiry about whether amounts paid for private umbilical cord blood banking services are medical care expenses under Code Section 213. The information letter explains that the Code defines medical care as the diagnosis, cure, ...
    [IRS Information Letter 2010-0017 (Nov. 2, 2009)]
  4. HHS Requires Data for Its Web Portal From Insurers as Early as May 21, 2010
    From the May 06, 2010 EBIA Weekly
    Recent health care reform legislation requires HHS to create an Internet website, referred to as a “web portal,” through which individuals and small businesses can access information about insurance coverage options available in their State. The web portal ...
    [Health Care Reform Insurance Web Portal Requirements, 45 CFR Part 159, 75 Fed. Reg. 24470 (May 5, 2010)]
  5. Interim Final Regulations Address Retiree Reinsurance Provisions of Health Care Reform
    From the May 06, 2010 EBIA Weekly
    Recent health care reform legislation includes a program for the reimbursement of participating plan sponsors who provide health coverage to early retirees (“early retiree reinsurance program”). The law requires the program to be implemented within 90 days of ...
    [Early Retiree Reinsurance Program, 45 CFR Part 149, 75 Fed. Reg. 24450 (May 5, 2010)]
  6. Are plan administrators required to obtain electronic credentials under the DOL's all-electronic Form 5500 filing system?
    From the April 29, 2010 EBIA Weekly
    QUESTION: We will be using a third-party preparer and approved third-party software to submit our Form 5500 under the new all-electronic filing system. As the plan administrator, do we need to obtain electronic credentials? ANSWER: Yes, you ...
  7. No Deference to Plan's Decision When Discretionary Authority Given in SPD But Not in Plan Document
    From the April 29, 2010 EBIA Weekly
    The participant in this case was denied benefits under her employer’s LTD plan and sued the plan’s insurer. The trial court applied an abuse of discretion standard—which requires a court to defer to the ...
    [Jobe v. Med. Life Ins. Co., 2010 WL 986642 (8th Cir. 2010)]
  8. DOL Updates Subsidy Notices for Changes Made by Continuing Extension Act
    From the April 29, 2010 EBIA Weekly
    The DOL has issued revised model COBRA notices to reflect changes made by the Continuing Extension Act of 2010 (CEA), which extended the eligibility period for the COBRA premium subsidy through May 31, 2010. (For more information on CEA, see ...
    [COBRA Model Notices]
  9. IRS Provides Guidance on Tax Treatment of Employer-Provided Health Benefits for Children Under Age 27
    From the April 29, 2010 EBIA Weekly
    Recent health care reform legislation generally requires group health plans offering dependent coverage for children to continue providing that coverage for adult children until age 26. (See our Checkpoint Newsstand articles.) The legislation also extends the Code Section 105(b) ...
    [IRS Notice 2010-38 (Apr. 27, 2010)]
  10. What notification obligations apply to third-party administrators in the event of a breach of unsecured PHI?
    From the April 22, 2010 EBIA Weekly
    QUESTION: As a third-party administrator (TPA) for group health plans, what are our obligations for providing notification if we discover a breach of unsecured PHI relating to a group health plan for which we provide claims processing services? ANSWER: ...
    [Question of the Week]

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