1. health and fitness

"Update: The New ACA Reporting Rules"
Wednesday, March 18, 2015
John L. Barlament
411 E. Wisconsin Avenue
Suite 2350
Milwaukee, Wisconsin 53202
Phone: (414) 277-5727
E-mail: [email protected]
Amy A. Ciepluch
411 E. Wisconsin Avenue
Suite 2350
Milwaukee, Wisconsin 53202
Phone: (414) 277-5585
E-mail: [email protected]
/quarles-&-brady-llp
/quarlesandbrady
/quarlesandbrady
© 2015 Quarles & Brady LLP - This document provides information of a general nature. None of the information contained herein is intended as legal advice or opinion relative
to specific matters, facts, situations or issues. Additional facts and information or future developments may affect the subjects addressed in this document. You should consult
with a lawyer about your particular circumstances before acting on any of this information because it may not be applicable to you or your situation.
1
Update: The New ACA
Reporting Rules
John Barlament
[email protected]
414.277.5727
Quarles & Brady LLP
quarles.com
Amy Ciepluch
[email protected]
414.277.5585
414 277 5585
Quarles & Brady LLP
quarles.com
March 18, 2015
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© 2015 Quarles & Brady LLP
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Topics for Today
•
•
•
•
•
•
Employer shared responsibility overview
1094-B
1094 B form
1095-B form
1094-C form
1095-C form
Strategies
3
MEC Reporting: Overview
• “Minimum essential coverage” (“MEC”) is coverage that most
U.S. citizens must have in order to avoid tax under Affordable
Care Act (“ACA”)
• Penalty taxes for not having MEC (or an exception) generally
start at 1% of income but rise thereafter
• Government desired method to verify that individuals really had
MEC
• So, new rule requires that any person providing MEC to another
person must report that to the federal government
• Originally supposed to have applied in 2014
– Delayed July 2013
• Now first report due in early 2016, relating to 2015 coverage
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ALE Reporting: Overview
• “Employer shared responsibility” rules (aka “Pay or Play Rule”)
requires “large”
large employers to offer “good
good enough”
enough health plan
coverage or risk tax penalty
– “Large” generally means having 50 or more full-time and
full-time-equivalent employees
• Again, government needed method to verify
• New rules require employer to report to federal government
whether it offered this “affordable”, “minimum value” health
plan coverage
• Also was delayed from 2014 to 2015
– So, first report due early 2016, relating to 2015 coverage
5
ALE Overview
• Several transitional relief provisions
• Pay or Play Rule delayed to 2016,
2016 generally
generally, for employers with
50-99 employees
– But, NO delay for these employers from ALE reporting
• For 2015, can “subtract” first 80 full-time employees from “A”
penalty
– “A” penalty is about $2,000 per full-time employee
• Cost of living adjustment may be about 8%
• For 2015, only need to offer coverage to 70% of full-time
employees to avoid “A” penalty
– In 2016, jumps to 95%
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Current Guidance
• Statute and regulations
• Final 2014 forms
– Note: Technically no 2015 forms yet but 2014 forms likely to be
very similar to 2015 forms
• Final 2014 instructions
– Again, no 2015 instructions yet but no major changes expected
• FAQs
– IRS is working on additional FAQs to address certain scenarios
g further clarifications on COBRA; how retroactive coverage will be
• E
E.g.,
reported (e.g., non-covered Employee gives birth on December 31,
2015 then special enrolls in February 2016, retroactive to December
31, 2015)
7
Due Dates
•
Similar to Form W-2
– January 31 of following year for furnishing statements to individuals
– February 28 for filing transmittals with IRS (but have until March 31
if filed electronically)
– All reporting done based on calendar year, even if plan itself
operates on a non-calendar year (e.g., July 1 – June 30 plan year)
• For 2016, delay of one day (because January 31 and February
28 are Sundays)
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Penalties
• In general, if fail to file or fail to provide correct statements or
returns, penalty is $100 for each return / statement
– Capped at $1.5 million per year
• Penalties can increase if “intentional disregard”
• Some waivers and relief available
• Form reports filed in 2016 (relating to 2015 coverage) no
penalty if “good faith” efforts to comply
– Must file something though (ignoring whole issue is not
d ffaith)
ith)
good
9
Who is Responsible?
• MEC Report:
– If fully-insured
fully insured, health insurers responsible
– If self-insured, plan sponsor responsible
– Plan sponsor generally the employer / board of trustees
(multiemployer plan)
– Note: Typical controlled group rules do not apply – each employer
reports on their own (even if part of controlled group)
– But, guidance indicates that one member can assist another
member (but no automatic transfer of IRS-related liability)
• ALE Report:
– Plan sponsor responsible
– Similarly, one controlled group member can assist another
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What Coverage is Reported (MEC)?
•
•
•
•
•
In general, major medical coverage of an employer
– Are additional categories unrelated to employer coverage (e.g.,
Medicaid and Exchange coverage)
MEC generally must be a “group health plan”
– Can be grandfathered or non-grandfathered; self-funded or fullyinsured
Excepted benefits are NOT MEC
– E.g., most dental, vision, health FSAs, EAPs avoid this reporting
rule
Health reimbursement arrangements exempt if they simply
“supplement” the major medical coverage
– What if employee elects COBRA for HRA but not major medical?
Health savings accounts (“HSAs”) are not group health plans and no
reporting required for them
11
How is MEC Report Made?
•
•
Forms 1094-B, 1095-B and 1095-C, Part III
If file 250 or more returns during calendar year, must file electronically
•
Electronic furnishing of statements to individuals possible BUT:
– Others
Oth
can choose
h
tto do
d so
– Individual must affirmatively agree and be allowed to withdraw agreement
– State various details, such as hardware and software requirements
– Need to obtain consent even from employees
• More stringent than other rules (e.g., many ERISA-required documents)
•
For MEC and ALE reporting purposes, first determine which
“categories” you fall into:
–
–
–
–
–
ALE v. non-ALE
Self-funded? Fully-insured? Offer both types of plans? No health plan?
Single employer v. multiemployer (“M’E”)?
Do “non-employees” (e.g., directors) receive coverage?
Note: Some categories not very clear (expect further IRS clarifications?)
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How is MEC Report Made?
Category
MEC-Related Forms to Complete
Non
ALE, fully
insured, non-M’E,
non M E, active
Non-ALE,
fully-insured,
employees
Insurer (not employer) completes Form
1095-B (return) along with Form 1094-B
(transmittal)
ALE, fully-insured, non-M’E active
employees
Insurer (not employer) completes Form
1095-B (return) along with Form 1094-B
(transmittal)
Non-ALE, self-funded, non-M’E, active
employees (may be rare)
Appears that employer completes Form
1095-B (return) along with Form 1094-B
(transmittal)
ALE, self-funded, non-M’E, active
employees
Employer completes Form 1095-C
(return) along with Form 1094-C
(transmittal)
13
How is MEC Report Made?
Category
MEC-Related Reporting
Non-ALE or ALE, self-funded, “nonemployees”,, non
employees
non-M’E
ME
Employer completes Form 1095-B
(return) and Form 1094
1094-B
B (transmittal)
for these non-employees; new: can use
1095-C
Fully-insured, active employees, M’E
coverage
Appears insurer (not M’E plan)
completes Form 1095-B (return) and
Form 1094-B (transmittal)
Self-funded, active employees, M’E
coverage
M’E plan or its insurer (but not
employer) completes Form 1095-B
(return)
1094-B
(
) and
d FForm 1094
B (transmittal)
(
i l)
Non-ALE, no health plan coverage
Nothing to report (MEC or ALE)
ALE, no health plan coverage
No MEC-related report. But, will still
complete Form 1095-C (return) and
Form 1094-C (transmittal) per ALE
reporting rule
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How is MEC Report Made? Observations
•
For fully-insured plans, appears to always be insurer’s responsibility to
complete MEC-related forms
– Regardless of whether
employer
non-ALE;
hether emplo
er is ALE or non
ALE whether
hether covering
co ering
active or non-employees; whether M’E or non-M’E
– Easiest category for employers
•
For self-funded plans, first determine your ALE or non-ALE status
– Having ALE status triggers Form 1095-C (return) and Form 1094-C
(transmittal) requirements
– Why? Because the “C Forms” have the dual purpose of (1) reporting that
MEC was provided; and (2) informing IRS that you complied (or did not
comply)
co
p y) with
t Pay
ay o
or Play
ay Rule
u e ((ALE reporting)
epo t g)
•
Reports drill down to employee level
– So, if Joe Smith is unionized employee and receives coverage through selffunded M’E plan, that plan (not the employer) reports on Joe Smith
– But employer (or insurer) reports on Alex Jones, if Alex is non-union
employee
– What if employee switches in middle of year?
15
How is MEC Report Made?
• Transmittal form is a single form filed with IRS
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How is MEC Report Made?
• “Responsible Individual” is generally policyholder (if fullyinsured) or employee through whom coverage was selected
• Most employers will have “responsible individual’s” SSN
• Line 8: Code “A” for SHOP coverage; Code “B” for “employersponsored” coverage; Code “E” for M’E coverage
17
How is MEC Report Made?
• If insurer enters Codes “A” or “B” on line 8 (prior slide), insurer
completes Part II
• If employer happens to be filling out Form 1095-B (rare event?)
employer enters Code “B” on line 8 but does NOT complete
Part II if coverage is self-funded
– Instead, skip Part II and go to Part III
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How is MEC Report Made?
•
•
Most of this should be relatively clear
– Presumably address is headquarters address or similar
Note that need to include telephone number “an individual seeking
additional information may call to speak to a person”
– Appears a TPA or other vendor could do this (but would need
copies of all these forms and perhaps other documentation)
• Would they be a HIPAA-covered “business associate”?
– Any requirements for how it is staffed? Hours of operation?
19
How is MEC Report Made?
•
•
Note detail – covered person by covered person, month-by-month
Social Security numbers for each covered person
– Is a process where date of birth can be used after a few
documented attempts to obtain the SSN
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ALE Reporting Details
•
•
ALE member is generally an employer with 50+ full-time or full-time
q
p y
equivalent
employees
in p
prior yyear
– “Convert” part-time and seasonal employees into full-time
equivalents
– Special rule – not an ALE if go over the limit only due to seasonal
employees
Compliance with Pay or Play Rule depends on size of employer, in
general:
– < 50 = no issues
50 99 = P
ll d
l
db
– 50-99
Pay or Pl
Play generally
delayed
by one year (2016)
(2016), b
butt
NOT ALE / MEC reporting
– 100 or more = generally comply in 2015
21
ALE Reporting Details
•
•
Hours of service generally actual hours worked
Equivalences possible
– Tend to be favorable to employees (e.g., 8 hours if work 1)
– Special rules for adjunct professors and other “difficult to track” professions
•
•
Other special rules also (vacation; jury duty; FMLA)
Whether employee is “full-time” depends on selected method of
measuring
– Monthly Measurement Method – “snapshot” test each month – 130 or not?
– Look-Back Measurement Method – measure for, e.g., 12 months, lock-in
(or lock-out)
lock out) for 12 months
– Should select (and document!) the selected method
– If it ties into health plan eligibility, put into SPD / communicate in “plain
English” to plan enrollees
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ALE Reporting Details
•
ALEs that have a self-funded major medical: Use the “C” forms
p y
– IRS will receive 1094-C ((transmittal / “cover”)) and each employee’s
1095-C
– Covered individuals will receive their specific 1095-C
•
Everyone else (insurers, small self-funded employers): Use the “B”
forms
– IRS will receive 1094-B (transmittal / “cover”) and 1095-B
– Covered individuals will receive 1095-B
•
Unclear if IRS can accept transmittals by one entity (e.g., TPA) on
behalf of another entity (e.g., employer with self-funded medical plan)
– Seems to be an “operational”
operational concern rather than a legal concern
•
Each ALE member files
•
Controlled group rules apply
– Appears that if ALE member has no employees, do not need to file
– So employer with 10 employees could be “large” if part of controlled group
23
How is 1094-C Report Made?
• Form 1094-C (transmittal)
• Think of it as providing overview of “A”
A penalty and related relief
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How is 1094-C Report Made?
• Much of information is basic and not difficult
• Lines 7 and 8 – contact person and telephone number
– Seems to be who the IRS (not the employees) would contact with
questions
– Not clear if it can be a third party
– Not clear if a certain number of hours must be available
– What happens if employee leaves (e.g., tell IRS?)
• Line 9 – “Designated government entity” (DGE)
to” another can
– One government entity that is “part
part of or related to
formally delegate filing responsibility
– Lines 10 -16 only apply if that DGE exception is being used
• Line 18 – Remember, IRS and employees both receive 1095-Cs
25
How is 1094-C Report Made?
• Note that one transmittal must be “authoritative”
– IRS will assume that the most recent form it has is the
“good” form
• Note that “controlled group” test must be run
– Code Section 414 rules apply
– More difficult to apply to non-stock entities
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How is 1094-C Report Made?
• Column (d) checked for each month a controlled group existed
– Would either be 12 boxes checked or 1 – not all 13
– If check any boxes, complete Part IV
27
How is 1094-C Report Made?
•
Part III, column (a): Verify if “offer” of “minimum essential coverage”
was made each month to 95% of full-time employees
p y
and dependents
p
– “Dependents” generally are children under age 27, with some
exceptions
– Does not include spouses
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How is 1094-C Report Made?
• If employer did not offer coverage to 95% of full-time
employees, look to transitional relief of 70%
– Would mark column (a) with an “X” in the “Yes” column (would not
try to use a transitional relief code in column (e))
• So, for example, an employer which offered MEC to all full-time
employees would check “Yes” in column (a) for “All 12 Months”
• For months for which relief applies, employee is treating as
having been offered MEC for purposes of 1094-C
– E.g., if employer is relying on non-calendar-year
non calendar year transition relief or
multiemployer plan relief, those employees are counted as having
been offered MEC for purposes of the 70% (95%) rule
• Even if they did not receive an offer of coverage – e.g., if
multiemployer plan did not offer coverage to them
29
How is 1094-C Report Made?
• Column (b) – Full-Time Employee Count for ALE Member
– Enter number of full
full-time
time employees for each month
• As of what date? First of month? End of month?
– Is it based on 30 hours per week? 130 hours per month?
Look-back measurement results? Whatever employer
chooses? How documented?
– Do NOT count employees in a “limited non-assessment
period” (LNP)
– LNP iincludes
l d employees
l
iin a waiting
iti period;
i d new, ffull-time
ll ti
employees who have not received an offer yet; variable hour
/ seasonal / part-time employees in an “initial measurement
period”
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How is 1094-C Report Made?
•
Column (c) can be tricky
y ((no new hires,, no terminations)) can put
p in one
– If workforce was “steady”
number in column (c) for “All 12 Months”
– Not likely! So employer would need to do monthly headcount
•
Track based on:
–
–
–
–
•
(1) first day of each month
(2) last day of each month
(3) first day of first payroll period in month
(4) last day of first payroll period that starts during each month (if last day
falls within calendar month in which p
payroll
period starts))
y
p
Unlike column (b), DO count LNP employees in (c)
– “Bellybutton” count – include full-time, LNP, part-time, seasonal, temporary
or any other category of employee
•
Why does the IRS need this information?
31
How is 1094-C Report Made?
•
Column (e) is transition relief
– If relief is based on 50-99 size,, enter code “A”
– If relief is based on other transition relief available to a large employer
(100+), enter code “B”
•
What “B” relief is available to large (100+) employers?
–
–
–
–
–
Instead of typical “-30” subsection A penalty relief, can subtract 80
Offer coverage to 70% (not 95%) of full-time employees
If no dependent coverage offered, but “taking steps” in 2014 / 2015
Non-calendar-year plan which satisfies certain requirements
Limited January 2015 only relief (offer coverage to employee by first day of
first payroll period in January 2015)
– Seems to also include the “multiemployer” exception
32
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How is 1094-C Report Made?
•
•
Multiemployer exception from “A” penalty
p y treated as offering
g health coverage
g to an employee
p y if:
Employer
– (a) Employer is required by a collective bargaining agreement or related
participation agreement
– (b) To make contributions for that employee to a multiemployer plan
– (c) Where the plan offers, to individuals who satisfy the plan’s eligibility
conditions,
– (d) Health coverage
– (e) That is affordable
– (f) And provides minimum value
– (g) And that also offers health coverage to those individuals’ dependents (or
has relief from this rule)
•
Lots of gray area here! What if plan has “unusual” eligibility rules? Is
“health coverage” different than MEC? How is “affordability” measured
(W-2? Rate of pay? Federal poverty line?)? Should employer seek
assurances (indemnification?) from multiemployer plan?
33
How is 1094-C Report Made?
•
•
•
Details of “controlled group” must be listed
List top 30 related entities, in descending order (highest average
monthly of full-time employees first) – requires coordination!
IRS: “A valid EIN is required at the time [1094-C] is filed.” If not
provided, “1094-C will not be processed”
34
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How is 1095-C Report Made?
•
•
1095-C is the return for plan sponsors with a self-funded health plan
Two purposes:
– Report MEC
– Offer relief to employer from “B” penalty
35
How is 1095-C Report Made?
•
Full-time employee for any month of year = must receive 1095-C
– Although
g titled “Employee”,
p y , new instructions clarify
y it can be used for nonemployees (directors, COBRA enrollees)
– Also used for other employees (e.g., part-time) who nevertheless were
covered under the self-funded plan – also receive 1095-C
•
Do former employees receive 1095-C?
– If person is a “retiree” who was a full-time employee for any month in the
calendar year, yes – and employer must complete Part II for all 12 months
– If person is a “retiree” who was not a full-time employee for any month in
the calendar year, no – unless retiree actually has coverage under the selffunded
(in which
the answer iis ““yes”)
f d d plan
l (i
hi h case th
”)
– Complete all boxes for all months, even if retiree no longer worked (e.g.,
even if retiree in January, complete for January – December)
– Can use 1095-C or the “B” series of forms also (employer choice)
• Consider complexity of reporting using both “C” and “B” series of forms
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How is 1095-C Report Made?
•
Do non-employee COBRA beneficiaries receive 1095-C?
g 8)) say
y “yes”,
y , but then exclude an individual who obtained
– Instructions (p
(page
coverage through the employee’s enrollment, such as spouse or dependent
when employee elects family coverage
– Does this only leave spouses / dependents who have separate election–
e.g., because of divorce?
– IRS working on FAQs on this point
•
Line 9: Contact telephone number for employee (not the IRS) to call
•
Not clear when “Void” box would be used
– No contact “name” needs to be listed
37
How is 1095-C Report Made?
•
“Offer” of coverage only if offered covered “for every day of that
calendar month”
– If employee becomes eligible and actually enrolls mid-month, appears that
employee is coded in line 14 as “No Offer”
– BUT, no IRS penalty if in line 16 use Code 2C (employee actually enrolled)
38
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How is 1095-C Report Made?
•
Do NOT list employees as receiving an “offer” from the employer if it is
onlyy a “deemed” offer
– “Deemed” offer is:
• Relief under dependent transitional relief
• Non-calendar-year transitional relief
• Multiemployer relief
– So, it appears these employees would be listed in line 14 as “1H” (no offer
of coverage) but no IRS penalty per line 16 relief code
• 2E for multiemployer relief; 2I for non-calendar-year-plan relief
•
Instructions for line 14 note that employer describes coverage offered
t employee,
l
d
d t and
d spouse
to
dependents
– What if spouse is not eligible – e.g., spouse excluded if have other
coverage? Need to somehow report spouse separate from employee / kid?
– No – “deemed” offer of coverage to spouse if excluded due to “reasonable,
objective condition”
39
How is 1095-C Report Made?
•
Line 14 – 9 different codes possible:
– Qualifying Offer Method (will discuss later)
– Qualifying Offer Transition Relief
– MEC providing minimum value offered to employee, but not
spouse / dependents
– MEC providing minimum value offered to employee, spouse and
dependents
– MEC but not minimum value
– Offer to employee who was not a full-time employee in any month
of the calendar year and enrolled in self-insured coverage
– No offer
40
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How is 1095-C Report Made?
•
•
Line 15 – Enter lowest-cost monthly premium for self-only MEC that
p
p y
provides MV to employee
Complete only if Codes 1B, 1C, 1D or 1E are entered on line 14 for any
month (or for all 12 months)
– Those Codes are essentially the core “good” codes – e.g., 1C is MEC, MV,
offered to employee and dependents
– If offer that MEC, MV coverage the next question from a “B” penalty
perspective is whether the coverage was “affordable”
– To determine affordability, IRS needs to know what you charge for the
coverage
•
•
•
•
Include cents (if premium is not whole number)
If coverage is free, enter “0.00” (do not leave blank)
If amount in “All 12 Months” box do not complete each individual month
Note: $ amount here is NOT what employee actually paid
– E.g., employee may have elected “rich” plan and family coverage
41
How is 1095-C Report Made?
•
Line 16 – Where employer lists defenses to “B” penalty
– Remember,, “B” penalty
p
y applies
pp
if MEC was offered,, but it’s not MV or not
affordable
•
Nine codes – use only one (multiple could apply)
– 2A: Employee not employed during month for ANY day
– 2B: Employee not full-time
– 2C: Employee actually enrolled in offered coverage
• This code “trumps” others if they also apply; use 2C
–
–
–
–
–
–
2D: Employee in LNP
p y p
2E: Multiemployer
plan relief
2F: Form W-2 safe harbor used to determine affordability
2G: Federal poverty line safe harbor used to determine affordability
2H: Rate of pay safe harbor used to determine affordability
2I: Non-calendar year transition relief applies
42
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21
How is 1095-C Report Made?
•
Part III is completed only if employer offers self-insured coverage
y
, insurer completes
p
– If fully-insured,
on Form 1095-B
– Employer notes who enrolled in coverage (whether or not full-time)
43
How is 1095-C Report Made?
•
So, if employer is large but fully-insured, employer completes Parts I
and II of Form 1095-C, but NOT Part III
– IRS concerned about employee confusion if employee receives two similar
documents
•
•
•
Line 17 – covered employee
Lines 18 – 22 for covered spouse and dependents
For these purposes, coverage for 1 day IS coverage
– So, oddly, if employee enrolls in middle of month, reported in Part III as
having coverage for the entire month
14, where employee apparently reported as
– Contrast that with Part II,
II line 14
“No Offer” of coverage for the month when employee enrolls mid-month
•
Need to obtain social security number of employee, spouse and
dependents
– May need to threaten them with a fine for refusing to provide it (appears
need to use special language)
44
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22
How is 1095-C Report Made?
•
If coverage to employee is through multiemployer plan, employer does
NOT complete Part III (plan uses “B” series of forms, like an insurer)
– P
Part III is
i whether
h h the
h employee
l
actually
ll had
h d MEC coverage – the
h
multiemployer plan provides that information
•
Appears employer DOES complete Part II on behalf of union
employees who are in multiemployer plan
– IRS apparently therefore expects multiemployer plan to provide this
information to employer, so employer can put it into Part II
• So employer needs “eligibility and offer” information, not “actual enrollment”
information of employee (or dependent or spouse)
45
How is 1095-C Report Made?
•
•
•
For each full-time employee, must be only one Form 1095-C filed with
that employer
p y
Examined on an ALE-by-ALE (not controlled group) basis
E.g., Ed the Employee works for GoodCo first 6 months of 2015 and
GreatCo last six months of 2015. GreatCo is the 100% owner of
GoodCo (same controlled group).
– Ed will receive 2 1095-C’s, one from GoodCo, one from GreatCo
•
Suppose for one month (June) Ed works for both GoodCo and
GreatCo. Do they both report on Ed for that month?
– No.
June. That controls
controls. If there is
No Check for where Ed worked the most in June
a tie, GoodCo and GreatCo should decide between themselves
46
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Simplified Reporting Methods
•
•
•
•
•
Qualifying Offer Method
Qualifying Offer Transition Relief
98% Offer Method
Employers / plan sponsors should examine each, but none look
particularly appealing
For example, Qualifying Offer Method holds out the promise of
providing employees with a “simplified statement”
– But still need to provide IRS with 1095-C – so you still need to complete it
– Also, if self-insured, still need to provide the full-time employee a 1095-C
with Parts I and III completed (so only saving yourself the hassle of
completing Part II)
47
Strategies for Reporting
• This is a lot to track!
• Examine internal resources,
resources software options (inside resources
v. outside vendor), budget
• Prepare a “spreadsheet” of all information to be tracked
– Verify who has it – you? Broker? TPA?
– Verify the “flow” of information and who will coordinate
• Verify if collect SSNs
48
© 2015 Quarles & Brady LLP
24
Strategies for Reporting
• Time is likely of the essence
draft, likely need to move ahead
– So,
So even though forms are still draft
• Verify communication issues
– E.g., who will take phone calls?
• Verify “controlled group” status
– Will one member assist others?
49
Questions
Thank you!
© 2015 Quarles & Brady LLP - This document provides information of a general nature. None of the information contained herein is intended as legal advice or opinion
relative to specific matters, facts, situations or issues. Additional facts and information or future developments may affect the subjects addressed in this document. You
should consult with a lawyer about your particular circumstances before acting on any of this information because it may not be applicable to you or your situation.
33766516
© 2015 Quarles & Brady LLP
50
25
About Our Firm
For over 120 years, Quarles & Brady LLP has provided quality legal services to a wide range of industries
on a national stage. We've strived to learn our clients' businesses—to see the horizons through their
eyes. We don't just counsel, but invest in the success of each client, partnering with them to achieve
their business goals. This dedication and investment is what sets Quarles & Brady apart: we provide a
true partnership, in every sense of the word.
Quarles & Brady is a multidisciplinary AmLaw 200 legal services provider with approximately 475
attorneys practicing at the top of the profession in Chicago, Indianapolis, Madison, Milwaukee, Naples,
Phoenix, Scottsdale, Tampa, Tucson, and Washington, D.C. Our national presence allows us to draw
upon a group of highly skilled attorneys from all across the country to ensure the right people are
working on our clients' matters. We have extensive experience working with the full industrial gamut,
from cutting-edge technology to traditional manufacturing, and we have developed an extensive
network of relationships with international legal counsel around the world, allowing us to effectively
handle important matters for our clients on a global scale.
Our clients include major national and multinational corporations, technology companies, educational
and research institutions, municipalities and government agencies, charitable organizations, industry
executives, and high-net-worth individuals. They are industry leaders in technology, energy, financial
services, health care, insurance, pharmaceuticals, real estate, and manufacturing, to name just a few.
Quarles & Brady also cares about its communities. Our attorneys and staff support neighborhood and
local professional organizations, offering leadership and volunteer services at every level. Whether we
are providing pro bono legal counsel, mentoring children, developing programs or supporting nonprofit
organizations through board service, we give back to our communities with the same dedication we
devote to our clients.
Our Value Proposition
Three principles govern our approach to legal service:
1. We practice value. The firm is structured to provide world-class legal representation efficiently
and cost-effectively, delivering a valuable return on the client’s investment in us. From tailored
alternative fee arrangements to proactive strategic advice, smart staffing, and regular
performance checks, we enter relationships with a commitment to give our clients what they
pay for and then some.
2. We define success by our clients’ metrics. Whether we’re establishing an individualized set of
documented service expectations and standards for each client or building custom teams of
legal professionals to address each particular need, our focus is solely on helping clients achieve
their business goals on their terms.
3. We understand our clients and their industries. We take the time to learn about each client’s
business, its competitive environment, and its strategic goals. This intelligence guides our
counsel and efforts to achieve broader, longer-term objectives rather than a quick win.
A relationship is an investment, and Quarles understands the enduring rewards of a solid collaboration.
We as a firm strive to see goals and benchmarks through your eyes—and then use our experience and
insight to best position you to exceed them. Your challenges are our challenges; your triumphs are our
triumphs. With Quarles & Brady, you're not just a client—you're a partner.
Employee Benefits - Affordable Care Act
Our Quarles Health Care Reform attorneys advise clients in achieving proactive changes in response to
the Affordable Care Act. We provide guidance for employers on employer responsibilities, state-based
changes, retiree medical benefits, taxes and fees, reporting requirements and employee
communications, and payroll implications as these topics relate to employer-sponsored group health
plans. We advise health care providers on issues relating to reimbursement, consolidation, compliance
and ethics programs, and disclosure, as well as issues that are specific to different provider types. We
help insurance companies navigate federal and state insurance regulation and design insurance plans
compliant with new market reform rules and regulations.
Quarles attorneys speak and write regularly on the ever-changing developments in health care reform
and update our clients accordingly. Our nationally recognized team can help your organization navigate
compliance with the Affordable Care Act’s requirements.
John L. Barlament
Partner
A member of the Employee Benefits Team, within the Labor &
Employment Practice Group, John Barlament represents employers,
third-party administrators, brokers, and benefit consultants in all
aspects of employee benefits law. In particular, he offers legal services
in three areas:
•
•
•
Health and welfare plans
Retirement plans
Executive compensation plans
John’s mission as an attorney is to help companies navigate benefits
law in order to act in the best interests of both management and
employees while remaining fully compliant with all regulations
governing employee benefits.
In fact, John’s knowledge of benefits law, and his ability to translate it
into practical advice, makes him one of the Midwest’s most soughtafter attorneys and advisors in the field. The list of presentations he has
delivered, and the roster of organizations to which he has delivered
them, are extensive and a testament to his credibility in the industry.
He is also a prolific writer on the topic, contributing substantively to the
body of knowledge about benefits law.
Milwaukee Office
Tel (414) 277-5727
[email protected]
Indeed, John not only practices employee benefits law, he interprets
and expands on it as a thought leader, bringing nuanced perspectives
to the table that impart deeper insight into its spirit and letter. His
manner is plainspoken and approachable, reducing often-complex
concepts to easily understood strategies and tactics — his objective is
to educate his clients so they can participate in the decision-making
process in an informed and responsible way.
John possesses extensive experience with which to address a broad
range of issues, including health care reform (Patient Protection and
Affordable Care Act) compliance and strategy; executive compensation
issues; assisting both pension and welfare multi-employer plans in all
their legal needs; merging and terminating plans; addressing the legal
issues with controlling health care costs (such as wellness plan issues);
COBRA; consumer-driven health plans (including HRAs and HSAs);
HIPAA, including the Privacy Rules and Security Rules; and Medicare
Part D issues. He is recognized as a national speaker on these issues
and is a contributing author on two of the country’s leading manuals in
these areas (EBIA’s Consumer-Driven Health Care and EBIA’s HIPAA
Portability, Privacy & Security).
1|Page
Building upon this deep experience with the HIPAA Privacy and Security Rules, John has assisted clients
with many other privacy and security law issues, including the Gramm-Leach-Bliley Act, data breach
notification laws, the Children’s Online Privacy Protection Act (COPPA), web site privacy policies, Social
Security Number restrictions, the “Red Flags Rule,” and international privacy laws (e.g., EU and Canadian
privacy laws). He has published articles in this area, including “A Primer on Online Privacy” (Wisconsin
Lawyer magazine), and was a contributor to the American Bar Association’s “International Guide to
Privacy.” He also has participated in related groups, including the Consortium for Global Electronic
Commerce’s E-Security Workgroup.
Legal Services
•
•
•
Labor & Employment
Employee Benefits
Data Privacy & Security
Education and Honors
•
•
Duke University School of Law (J.D., summa cum laude, 1997)
St. Norbert College (B.B.A., summa cum laude, 1994)
Bar Admissions
•
Wisconsin
Professional and Civic Activities
•
•
•
•
The Associated General Contractors of Wisconsin (Member, 2008)
Greater Milwaukee Employee Benefits Council (Member)
Consortium for Global Electronic Commerce, E-Security Workgroup (Member, 2001–2002)
International Association of Privacy Professionals (Member)
Professional Recognition
•
Listed in The Best Lawyers in America® (2010–present: Employee Benefits (ERISA) Law)
Publications and Presentations
12/12/14
Federal Court Finds Retailer May Owe Banks a Duty to Protect Consumers’ Financial Information
Data Privacy and Security Law Alert
11/03/14
HPID Requirement Update - A Treat, Without a Trick
Employee Benefits Law Alert
10/31/14
Shocking New Wellness Plan Lawsuit Calls Into Question Typical Plan Design
Employee Benefits Law Alert
2|Page
10/23/14
Navigating the highway of employee privacy concerns
Inside Counsel
10/23/14
"Navigating the highway of employee privacy concerns"
InsideCounsel
10/23/14
Five Hot Topics in the Health Plan World
Employee Benefits Law Alert
10/21/14
California Breach Notification AB 1710
Data Privacy and Security Law Alert
10/07/14
"Preparing for Reporting of Minimum Essential Coverage (MEC) and Applicable Large Employer (ALE)
Reporting"
ACA University Webcast
07/07/14
Supreme Court Strikes Contraceptive Mandate for Certain Closely Held Corporations
Employee Benefits Law Alert
07/07/14
“Employers need to prepare for upcoming ACA rules”
Milwaukee BizTimes
06/25/14
Broad Florida Information Security Law Impacts Numerous Companies
Technology & Data Privacy Law Update
04/15/14
How to Stop the Bleeding, Hopefully Before it Starts
Data Privacy and Security Law Alert
02/24/14
“Employers Still Have Time to Avoid Penalties, Fees Under ACA, Lawyer Says”
Bloomberg BNA
02/13/14
Final "Pay or Play" Regulations Retain Core Structure but Make Many Changes
Employee Benefits Law Update
3|Page
01/01/14
“HIPAA Portability, Privacy and Security Manual”
Employee Benefits Institute of America, Manual (2002-present)
01/01/14
“Consumer Driven Health Care & Fringe Benefits”
Employee Benefits Institute of America, Manual (2004-present)
12/05/13
“Mental Health Parity: The Final Regulations Are Here"
ACA University Webcast
12/01/13
“Flexible Spending and Health Savings Accounts"
Arizona Republic
11/15/13
“Affordable Care Act: Employers strategize to save health costs"
Milwaukee Business Journal
11/14/13
“Health Care Reform: What’s Next?”
Tax Aspects of the Affordable Care Act Webinar
10/02/13
"New Information Reporting Under Health Care Reform Proposed Rules for Code §§ 6055 and 6056
Returns and Statements"
EBIA Web Seminar
09/11/13
Keeping it Straight: Essential Health Benefits and Annual, Lifetime, and Maximum Out-of-Pocket Limits
Employee Benefits Law Alert
09/04/13
“Confused Employers Post-Windsor, Here Are Some Answers"
Law360
09/03/13
“What Small Businesses Need to Do for Obamacare Before Oct. 1"
BloombergBusinessweek
08/30/13
Treasury and IRS Issue Ruling Clarifying Tax Treatment of Employee Benefits for Same-Sex Couples
Employee Benefits Law Alert
4|Page
08/29/13
“Obamacare Still Lets Employers Discriminate-for Now"
Businessweek
08/21/13
“ACA Update: Return or Exchange?”
Alliance Learning Circle
07/11/13
Agencies Issue Final Contraceptive Coverage Relief for Religious Employers
Employee Benefits Law Alert
07/03/13
In Stunning Announcement, "Pay or Play Rule" Delayed One Year
Employee Benefits Law Alert
06/27/13
Supreme Court Issues Decisions Affecting Health, Welfare, and Retirement Benefits for Same-Sex
Couples
Employee Benefits Law Alert
06/26/13
“BigLaw Attys Praise High Court's Gay Marriage Rulings"
Law360
06/20/13
New COPPA Regulations Coming: Are You Sure You are Ready?
Data Privacy and Security Law Update
06/14/13
Agencies Issue Final Rules Regarding HIPAA Nondiscriminatory Wellness Plans
Employee Benefits Law Alert
06/01/13
“Exchanges: Federal/State Update/Impact"
AAPPO
05/17/13
IRS Issues Rules on Minimum Value and Effect of Wellness Plans, HRAs and HSAs
Employee Benefits Law Alert
05/17/13
DOL Issues Exchange Notices and Revised COBRA Election Notice
Employee Benefits Law Alert
04/01/13
"Employer Health Plans Under the New HIPAA Rules: Action Steps for Compliance"
5|Page
03/04/13
“It’s Your Business...to know about Health Care Reform"
Columbus Community Hospital
01/30/13
“The (ACA) Affordable Care Act’s Top Legal Issues for Employers in 2013: Pay or Play and Beyond"
22nd Annual National Health Benefits Conference & Expo
01/03/13
New Pay or Play Regulation Makes Significant Changes, Offers Some Relief
Employee Benefits Law Alert
12/26/12
Employers, Insurers Face New "Reinsurance" Fee of $63 Per Covered Life, Among Other Changes
Employee Benefits Law Update
12/19/12
New "PCORI" Fee Impacts Employers and Health Insurers
Employee Benefits Law Update
12/03/12
Health Care Reform "Flood" of Guidance Begins
Employee Benefits Law Alert
11/15/12
"Health Care Guide: Take 5 - John Barlament"
The Milwaukee Business Journal
10/24/12
“SBCs for Employer Health Plans Revisited: Compliance for Major Medical, HRAs, and Other Plans"
EBIA Web Seminar
10/18/12
“Pay or Play: Understanding the Affordable Care Act"
International Foundation of Employee Benefit Plans
10/15/12
“Prepare to ‘Pay or Play’ with Affordable Care Act"
Milwaukee BizTimes
10/09/12
Collective Bargaining and the Affordable Care Act
Labor & Employment Law Update
09/24/12
New Health Care Rules on the 90-Day Waiting Period and "Full-Time" Employee Status
Employee Benefits Law Alert
6|Page
09/10/12
“Pay, Play or Just Pray?: Delving into the Nuances of the 'Pay or Play' Rule"
2012 Blue National Summit
09/06/12
“Grandfathered Health Plans and Changes to Flexible Spending Accounts"
Wisconsin Manufacturers & Commerce Affordable Care Act Seminar: What You Need to Know to Be
Compliant
08/16/12
“Plotting Your Course: Health Care Reform Following the Supreme Court Decision"
Alliance Learning Circle
06/29/12
The "Individual Mandate" Upheld Under Congress' Power to Tax; Parts of Medicaid Expansion Upheld
Health Care Reform
06/05/12
IRS Guidance on Health FSAs and $2,500 Contribution Limit
Employee Benefits Law Alert
05/24/12
“Preparing for (and Surviving) a HIPAA Audit"
International Foundation Education Benefits Compensation
04/27/12
New Guidance on Computing Taxes Payable by Plan Sponsors and Insurers
Employee Benefits Law Alert
04/19/12
“The ‘Nuts and Bolts’ of the New Rules for SBC Compliance"
Health Care Administrators Association Webinar
04/04/12
“Final SBC Guidance for Employer Health Plans: Getting Ready for New Open Enrollment Disclosures"
Thomson Reuters/EBIA
02/24/12
Health Care Reform Summary
Employee Benefits Law Update
02/22/12
Key Takeaways from Plan Service Provider Fee Disclosure Final Regulations
Employee Benefits Law Alert
7|Page
02/16/12
Blizzard of New Guidance: Final SBC Rules, New FAQs on Pay or Play and Changes to Contraceptive Rules
Employee Benefits Law Alert
02/09/12
“Ongoing IRS Guidance on Form W-2 (PPACA) -- Practical Tips for Complying"
International Foundation of Employee Benefit Plans
12/29/11
New San Francisco Health Care Requirements May Impact Employers With San Francisco Employees
Employee Benefits Law Alert
12/13/11
"Race" to Submit Final ERRP Requests Begins
Employee Benefits Law Alert
12/08/11
New Medical Loss Ratio Rules Impact Employers with Fully Insured Health Plans
Employee Benefits Law Alert
12/08/11
Delayed Effective Date for SBC Rules is Good News for Employers
Employee Benefits Law Alert
11/17/11
Have the "HIPAA Police" Finally Arrived? HHS Launches Formal Audit Program
Employee Benefits/Health Law Update
11/01/11
"Managing Privacy and Participant Expectations"
57th Annual Employee Benefits Conference
10/14/11
“Health insurance plans must cover women’s preventive services next year"
The Milwaukee and Southeastern Wisconsin BizTimes
09/15/11
“SPDs for Group Health Plans"
EBIA Webinar
09/06/11
New Research Fee Begins, but Little Guidance for Employers
Employee Benefits Law Alert
08/29/11
New Guidance on Health Care Reform's Summary of Benefits and Coverage
Employee Benefits Law Alert
8|Page
08/29/11
Health Care Reform Developments: Important Court Decision, Along With New Exchange, Tax
Regulations
Employee Benefits Law Update
08/05/11
New Preventive Care Regulations Expand Services Many Plans Must Cover - Including Contraceptives
Employee Benefits Law Alert
06/28/11
“Quarles & Brady Adds Employee Benefits Atty In Wis."
Law360
04/07/11
“IRS Provides Guidance on W-2 Reporting of Employer-Sponsored Group Health Plan Coverage"
Client Alert
02/01/11
“Computations of Health Benefit Costs On W-2 Ignore Tax Treatment, Attorney Says”
Bloomberg BNA Daily Tax Report
11/10/10
“Understanding the New Federal Health Care Law”
08/20/10
“Claims and Appeal Rules Significantly Modified Under New Regulations”
Client Alert
08/19/10
“The Patient Protection and Affordable Care Act Summary”
Client Alert
07/20/10
“Navigating Health Care Reform”
WageWorks Teleweb Seminar
07/06/10
“IRS, DOL, & HHS Issue Interim Final Regulations on Annual and Lifetime Coverage Limits, Preexisting
Condition Exclusions, Coverage Rescission, Emergency Coverage, and Provider Selection”
Client Alert
07/01/10
“Implementation Strategies for New Health Care Legislation”
07/01/10
“Grandfathered Health Plan Guidance Has Landed: Are You “Grandfathered” or Not?”
International Foundation of Employee Benefit Plans
9|Page
07/01/10
“Patient Protection and Affordable Care Act (PPACA) 2010-2011 Requirements: Enrollment Action Items
for Employer-Sponsored Plans”
Private Client Presentation
06/22/10
“Health Care Reform Compliance Alert IRS, DOL & HHS Issue Final Regulations on Grandfathered Plan
Status”
Client Alert
06/03/10
“Changes in 2010 and 2011 for Employer-Sponsored Plans: Health Care Reform Drill Down”
Employee Benefits Institute of America
06/01/10
“OTC Restrictions, Health FSA Limits, and Simple Plans (Health Care Reform Drill Down)”
06/01/10
“Health Care Reform: The Impact to Your Company”
06/01/10
“Health Care Reform: What Corporate Employers Need to Know – Tactically and Strategically”
06/01/10
“HCR: The Next 18 Months”
AAPPO Webinar
06/01/10
“HIPAA Privacy and Security: The New Requirements”
06/01/10
“Health Care Reform: It’s Here, the Effect on Employers, TPAs and Benefit Consultants”
TPAs and Benefit Consultants
05/10/10
“Update: Health Reform Makes Important and Immediate Change in Tax Treatment of EmployerProvided Health Insurance Coverage; IRS Announces that Employer-Provided Health Insurance Coverage
is Never Wages for FICA/FUTA Purposes”
Client Alert
05/01/10
“Health Care Reform: What Employers and Benefit Consultants Need to Know and Do”
Wisconsin Manufacturers and Commerce (WMC) Briefing Series
04/20/10
“Congress Extends COBRA Premium Subsidy to Cover Involuntary Terminations Through May 31, 2010”
Client Alert
10 | P a g e
04/14/10
“ERISA Compliance for Health & Welfare Plans”
Employee Benefits Institute of America (EBIA) Employee Benefits Seminars (Minneapolis, Minnesota)
04/14/10
“HSAs, HRAs and Consumer-Driven Health Care”
Employee Benefits Institute of America (EBIA) Employee Benefits Seminars (Minneapolis, Minnesota)
04/12/10
“Health Reform Makes Important and Immediate Change In Tax Treatment of Employer-Provided Health
Insurance Coverage in Wisconsin”
Client Alert
04/01/10
“Wellness Plans and Smoking Cessation Programs: Impact on the Bottom Line, Interaction with the Law,
and Implementation Strategies”
04/01/10
“Timeline of Health Care Reform Changes”
Client Alert
04/01/10
“Health Care Reform: What Does It Mean For Your Company?”
03/31/10
“Congress Passes Reconciliation Act Amending the Patient Protection and Affordable Care Act”
Client Alert
03/24/10
“Health Reform Legislation Signed; Will Impact All Employers and Health Plans”
Client Alert
03/12/10
“Congress Extends and Expands COBRA Premium Subsidy Program: Employers Must Review Participant
Roles for Participants Eligible for COBRA Based Upon Reduction in Hours”
Client Alert
03/01/10
“Dependent Child Health Insurance Mandate”
Client Alert
12/21/09
“COBRA Subsidy Period and Election Opportunities Extended”
Client Alert
12/18/09
“Interim Final Health Insurance Rules Under Genetic Information Nondiscrimination Act (“GINA”)
11 | P a g e
Published”
Client Alert
11/01/09
“Taking HIPAA Security/Privacy to the Next Level”
International Foundation of Employee Benefit Plans 55th Annual Conference
10/01/09
“Review of Changes to Employer Group Coverage in Wisconsin”
Wisconsin Association of Health Underwriters Conference (October 21 and October 28)
10/01/09
“Comparison & Analysis of Healthcare Reform Plans”
Wisconsin Association of Health Underwriters Conference (October 21 and October 28)
09/09/09
“New HIPAA Breach Notification Rules - Get Ready for a Quick Effective Date Employee Benefits Institute
of America”
Teleweb Seminar
08/27/09
“What You Need to Know: Final Interim Regulations (and Penalties) Related to HIPAA Security Breaches”
International Foundation of Employee Benefit Plans, Teleweb Seminar
08/21/09
“New HIPAA Breach Notification Regulations Require Immediate Attention”
Client Alert
07/29/09
“Congressional Proposals in Health Care Reform Bills”
Client Alert
06/10/09
“Legal Update: Complying with the New Changes Taking Effect Yet in 2009”
Health Care Administrators Association
05/28/09
“The New HIPAA Privacy and Security Rules: Getting Ready for Important Changes”
Teleweb Seminar
05/22/09
“Wisconsin Legislature Passes Act Creating Extended Election Right for Wisconsin COBRA and Expanding
Unemployment Compensation Benefits”
Client Alert
12 | P a g e
05/01/09
“ERISA Compliance for Health & Welfare Plans”
Employee Benefits Institute of America (EBIA)
04/17/09
“Government Guidance Clarifies Some COBRA Premium Subsidy Issues”
Client Alert
03/23/09
“Department of Labor Releases Model COBRA Notices to Comply With Stimulus Bill Obligations”
Client Alert
02/25/09
“Additional Comments on the COBRA Subsidy Provisions of the American Recovery and Reinvestment
Act”
Client Alert
02/17/09
“A Brave New World: The Stimulus Bill and Other Congressional Action Create New Obligations for
Benefit Plan Sponsors”
Client Alert
02/17/09
“Stimulus Bill Dramatically Modifies HIPAA Rules — Business Associates and Covered Entities Must
Address New Requirements”
Client Alert
11/09/07
“SPDs, SBCs and Plan Documents: Communicating with Participants After Health Care"
Health Care Administrators Association (HCAA)
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Amy A. Ciepluch
Partner
Amy Ciepluch practices in the Employee Benefits, Executive
Compensation, and HIPAA areas. Her experience includes:
•
•
•
•
•
•
•
•
Providing ongoing counseling for all benefit plan types,
including counseling on compliance with the statutory
requirements of the Employee Retirement Income Security Act
of 1974 ("ERISA") and the Internal Revenue Code ("IRC").
Implementing and amending deferred compensation plans in
compliance with IRC §409A.
Implementing and amending 403(b), 457(b), and 457(f) plans
for not-for-profit entities.
Drafting and reviewing various types of fringe benefit plans,
including cafeteria plans with medical flexible spending
accounts, health reimbursement arrangements, and dependent
care assistance plans.
Assisting clients with Internal Revenue Service and Department
of Labor plan correction programs.
Providing clients with counseling on ERISA fiduciary duty issues
relating to qualified plans, including areas such as participantdirected 404(c) plans, plan investments, and reporting and
disclosure requirements.
Drafting and reviewing fully insured and self-insured group
health plans and stop loss insurance and all aspects of health
plan administration.
Drafting HIPAA Privacy and Security Policies, and Procedures
and Privacy Notices for employer health plans; advising
employers on HIPAA compliance issues.
Milwaukee Office
Tel (414) 277-5585
[email protected]
Legal Services
•
•
•
Labor & Employment
Employee Benefits
Banking & Financial Institutions
Education and Honors
•
•
Marquette University Law School (J.D., cum laude, 2000)
o Law Review (Managing Editor, 1999–2000)
University of Wisconsin-Oshkosh (B.A., 1997)
Bar Admissions
•
Wisconsin
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Professional and Civic Activities
•
•
•
State Bar of Wisconsin (Member)
Milwaukee Bar Association (Member)
Wisconsin Retirement Plan Professionals (Member)
Professional Recognition
•
Listed in The Best Lawyers in America® (2012–present: Employee Benefits (ERISA) Law)
Publications
11/03/14
HPID Requirement Update - A Treat, Without a Trick
Employee Benefits Law Alert
10/31/14
Shocking New Wellness Plan Lawsuit Calls Into Question Typical Plan Design
Employee Benefits Law Alert
10/23/14
Five Hot Topics in the Health Plan World
Employee Benefits Law Alert
05/07/14
Spring Cleaning Series: Keeping Your Wellness Program in Shape
Employee Benefits Law Alert
05/06/14
“Legal and ACA Issues Impacting Onsite Clinics"
National Association of Worksite Health Centers
04/23/14
Spring Cleaning Series: Guide to Key Defined Contribution Plan Reporting and Disclosure Deadlines
Employee Benefits Law Alert
04/23/14
“Employer Shared Responsibility - Time for Action"
Wisconsin Hospital Association, Inc. Forum
04/08/14
Spring Cleaning Series: Self-Auditing Benefit Plans
Spring Cleaning Series: Self-Auditing Benefit Plans
02/13/14
Final "Pay or Play" Regulations Retain Core Structure but Make Many Changes
Employee Benefits Law Update
2|Page
01/13/14
Retirement Plan Guidance You May Have Missed Over the Holidays
Employee Benefits Law Alert
09/04/13
"Confused Employers Post-Windsor, Here Are Some Answers"
Law360
08/30/13
Treasury and IRS Issue Ruling Clarifying Tax Treatment of Employee Benefits for Same-Sex Couples
Employee Benefits Law Alert
07/25/13
"Hot Topics for Employers under the PPACA – Employer Shared Responsibility"
Wisconsin Hospital Association, Inc. Member Forum
06/27/13
Supreme Court Issues Decisions Affecting Health, Welfare, and Retirement Benefits for Same-Sex
Couples
Employee Benefits Law Alert
06/14/13
Agencies Issue Final Rules Regarding HIPAA Nondiscriminatory Wellness Plans
Employee Benefits Law Alert
03/27/13
"Health Care Reform Update: Measuring Hours and Determining Affordability under the Pay or Play
Rules, Plus Other Hot Topics"
usiness Health Care Group of Southeast Wisconsin's Large Employer Group
03/14/13
"The Affordable Care Act: A Closer Look"
TEC 19
11/02/12
"2012 Annual Ethics Seminar"
Quarles & Brady Ethics Seminar
08/09/12
"Business Law Training: Pay, Play or Just Pray? Action Items for Employers after the Supreme Court
Decision"
Quarles & Brady Business Law Training
05/22/12
New Guidance on Retirement Plan Fee Disclosures
Employee Benefits Law Alert
3|Page
02/22/12
Key Takeaways from Plan Service Provider Fee Disclosure Final Regulations
Employee Benefits Law Alert
09/30/11
New Independent Contractor Misclassification Settlement Program
Labor & Employment Law Alert
05/23/11
For Your Benefits
ERISA Litigation Issue
08/09/10
For Your Benefits
August Edition
06/29/10
For Your Benefits
July Edition
06/15/10
For Your Benefits
Issue #5
04/30/10
For Your Benefits
Issue #4
04/12/10
The Health Care Provider as an Employer
Health Law Update
03/29/10
Issue #3
For Your Benefits
03/05/10
One-Month Extension of COBRA Subsidy
Employee Benefits Alert
02/24/10
Issue #2
For Your Benefits
01/28/10
This issue contains the following articles: IRS Discusses Ability of Accrual Based Taxpayer to Deduct
Bonuses; Remittance of Participant Contributions to Retirement Plans - Timing is Everything; Supreme
4|Page
Court Declines to Review 401(k) Fee Case; February 17, 2010 COBRA Notice Deadline is Fast
Approaching.
For Your Benefits
01/15/10
COBRA Model Notices for 2010 Subsidy Extension
Employee Benefits Law Alert
01/07/10
IRS Provides New Section 409A Document Correction Program
Employee Benefits Law Update
01/01/10
"What Health Care Reform Means for Employers"
Milwaukee Bar Association
01/01/10
"Health Care Reform Roundtable"
Quarles & Brady Client Roundtable
01/01/10
"What Health Care Reform Means for Employers"
Business Health Care Group of Southeast Wisconsin
12/22/09
COBRA Subsidy Extended
Employee Benefits Law Alert
05/05/09
Procedures, Procedures, Procedures; Fiduciary Decision-Making Process Can Be Key Evidence At Trial
Employee Benefits Update
04/28/09
How Can I Reduce My Risk Of Being Sued? Actions For Plan Fiduciaries That Can Reduce The Risk Of An
ERISA Lawsuit With Respect To Plan Investments
Employee Benefits Law Update
04/10/09
Who Can I Blame for the Loss in my 401(K) Plan Account? Recent Cases Show Breach of Fiduciary Duty
Claims and Litigation Can be Costly
Employee Benefits Law Update
04/06/09
IRS and DOL Issue Additional COBRA Subsidy Guidance and Model Notices
Employee Benefits Update
5|Page
02/27/09
Department of Labor and Internal Revenue Service Publish COBRA Subsidy Guidance
Employee Benefits Update
02/16/09
Final Stimulus Bill Includes Significant Changes to COBRA Coverage
Employee Benefits Update
01/01/09
"Taxation Issues in Severance Agreements"
Quarles & Brady Program
6|Page
Continuing Legal Education Credit for Attorneys
If you are an attorney and would like Quarles & Brady LLP to submit for CLE credit on your behalf,
please complete the information below and send to Sheri Kotas via email ([email protected])
or fax (414-978-8864) no later than one week post seminar date. Thank you.
Update: The New ACA Reporting Rules
Wednesday, March 18, 2015
12:00 - 1:00 p.m. Central Time
Webinar
1.0 hour of continuing legal education credit will be applied for in Florida, Illinois, Indiana, Virginia, and
Wisconsin. We will issue a Certificate of Attendance to Arizona attendees as the State Bar of Arizona
does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement.
If you are member of another jurisdiction that does not honor CLE credit from FL, IL, IN, VA, or WI,
we will be happy to provide the materials needed in order for you to apply for CLE credit.
Please contact Donna Key, our CLE Coordinator, at [email protected].
I hereby attest that I have attended ____ hr(s). of this educational program and would like credit to be
applied for in ____________________________________.
(please write in state(s) where CLE credit is needed)
___________________________________________
Signature
_____________________
Date
ARDC # (Illinois Certified Only)
Bar # (not needed for Q&B attys)
Name:
Title:
Business Name:
Business Address:
City:_________________________________ State:_________ Zip:
Business Phone:_______________________ Email:
Please check here if your contact information is new so that we may update our records.
If you are an attorney and would like Quarles & Brady LLP to submit for CLE credit on your behalf,
please complete the information below and send to Sheri Kotas via email ([email protected])
or fax (414-978-8864) no later than one week post seminar date. Thank you.
QB\33856735.1
HUMAN RESOURCE CERTIFICATION INSTITUTE
RECERTIFICATION CREDIT
If you are a certified HR professional through the Human Resource Certification Institute
(HRCI), you may apply your attendance at the Update: The New ACA Reporting Rules
sponsored by Quarles & Brady LLP on Wednesday, March 18, 2015 via webinar toward
recertification credit with HRCI. Attendance at this webinar could award you 1.0 hours of
continuing education credit.
The Institute awards re-certification credit for attendance at HR related educational
sessions on an hour per hour attendance basis.
To receive credit, attach your business card or complete the requested
name/address data below, sign the statement attesting to the correctness of the
reported attendance and KEEP this form until you are ready to submit your
completed recertification application to HRCI.
Certification is an individual achievement. The HRCI program is based on recognition
of individual HR professionals and each certified professional is responsible for
maintaining his/her status by ensuring that the Institute's records accurately reflect
professional development efforts.
I hereby attest that I have attended (in its entirety) the educational program listed above.
_________________________________________
Signature
Date
Name: ___________________________________ Certification:
Title:
Business Name:
Business Address:
City:
State:
Zip:
Business Phone: _____________________ Email:
PLEASE KEEP THIS FORM FOR YOUR RECORDS
AS IT’S NOT NECESSARY TO SUBMIT TO QUARLES.
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