Mary Powell

The Cost of Drugs: Johnson & Johnson Lawsuit Could Signal the Opening of a New Area of ERISA Class Action Litigation Against Health Plan Fiduciaries

MARY POWELL, DYLAN RUDOLPH and SARAH KANTER, March 21 2024 Over the past two decades, fiduciaries of health plans governed by the Employee Retire­ment Income Security Act of 1974 (ERISA) have largely avoided involvement in the increasingly active area of “excessive fee” fiduciary breach litigation, which has mainly targeted fiduciaries of defined contribution retirement plans. […]

Does the Trump Administration Control the Fate of the ACA?

MARY POWELL, August 2017   On August 16th, the U.S. Department of Health and Human Services (“HHS”) announced that it would make September cost-sharing reduction payments (“CSR Payments”) to health insurance carriers that offer eligible plans on the public insurance exchanges. CSR Payments are a key component of the Patient Protection and Affordable Care Act (“ACA”), […]

The Senate Takes a Crack at a Healthcare Reform Replacement Bill

MARY POWELL, June 2017    On June 22, 2017, Senator Mitch McConnell released a draft of the Better Care Reconciliation Act (“BCRA”), which is the Senate’s version of a replacement bill of the Patient Protection and Affordable Care Act (“ACA”). An amended version of the BCRA was released on June 26, 2017. Process A Senate […]

Qualified Small Employer Health Reimbursement Arrangements Available for Small Employers

ELIZABETH LOH and MARY POWELL, December 2016     On December 13, 2016, the 21st Century Cures Act (“Act”) was enacted. The Act contains a special holiday gift for small employers. The Act allows a small employer to offer “Qualified Small Employer Health Reimbursement Arrangements” (“QSEHRA”) that may be used by eligible employees for the […]

EEOC Issues Final Wellness Rules Under the ADA and GINA

MARY E. POWELL and JENNIFER TRUONG, May 2016 — The Equal Employment Opportunity Commission (“EEOC”) issued final wellness plan rules under Title I of the Americans with Disabilities Act (“ADA”) and Title II of the Genetic Information Nondiscrimination Act (“GINA”) on May 16, 2016. The ADA rule focuses on wellness plan incentives for an employee […]

Understanding How Medicare Coverage Affects HSA Eligibility to Avoid Surprise Tax Penalties

MARY E. POWELL and JENNIFER TRUONG, May 2016 — Health Savings Accounts (“HSA”) are an increasingly popular savings arrangement that allows enrollees to pay for certain out-of-pocket medical expenses on a tax-favored basis. Although there are many rules that govern HSA eligibility and contribution limits, one way an individual loses eligibility to contribute is if […]

IRS Issues New Draft Forms and Instructions for ACA-Required Reporting in 2016

MARY POWELL and ERIC SCHILLINGER, August 2015 — On August 7, 2015, the IRS issued new draft forms and instructions to be used by certain health-coverage providers and employers who are required by the Patient Protection and Affordable Care Act (the “ACA”) to report health coverage offered and provided in the prior calendar year on […]

Opt-Out Payments and Health Coverage Affordability Issues

MARY POWELL and ERIC SCHILLINGER, August 2015 — Beginning this year in 2015, the Patient Protection and Affordable Care Act’s Employer Shared Responsibility Provisions under Internal Revenue Code (“Code”) Section 4980H (often referred to as the “Employer Mandate” or the “Pay-or-Play Rules”) took effect, requiring an “applicable large employer” to either offer certain health coverage […]