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The Wagner Law Group Description 

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 

 

Established in 1996, The Wagner Law Group has 23 attorneys engaged exclusively in employee benefits, estate planning and employment law. Seven of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.

 

 

 

 

 

Contact Info

The Wagner Law Group

 

  Integrity | Excellence

  

Massachusetts Office 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110


Florida Office 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418

   

San Francisco Office

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104

 

www.wagnerlawgroup.com

 

 

 

 

February 27, 2014

 

 State and Federal Law Alert

 

 

 

 Final Regulations on PPACA's 90-Day Waiting Period

 

 

 

IRS, DOL, and HHS have released final regulations implementing the 90-day waiting period provision of the Patient Protection and Affordable Care Act ("PPACA"), which requires group health plans to make health insurance coverage available to an "otherwise eligible" employee no later than 90 days after the employee's eligibility date.

 

The 90-day waiting period provision, which applies to both large and small employers as well as grandfathered and non-grandfathered plans, takes effect on the first day of the 2014 plan year. However, for plan years beginning in 2014, group health plans may comply with either the proposed or final regulations. The final regulations are effective for all plan years beginning on or after January 1, 2015.

The final regulations maintain many of the provisions found in the proposal, including the following:

  • All calendar days are counted for purposes of the 90-day limit, including weekends and holidays, beginning on the individual's enrollment date.
  • Employers may require employees to satisfy other requirements that are not time-based, such as being in a particular job classification or achieving job-related licensure status.
  • Employers may impose a cumulative hours-of-service requirement before the 90-day waiting period begins, but the requirement cannot exceed 1,200 hours. This requirement can only be applied once to a new hire, and may not be reapplied on an annual basis.
  • Employers may treat former employees who are rehired as new hires and may require these rehired employees to again meet the plan's eligibility criteria and to satisfy the waiting period.
  • Employers may require employees to complete a reasonable and bona-fide employment based orientation period as a condition for eligibility. The orientation period may not last for more than one month.

The final regulations also update several HIPAA rules to accommodate certain changes made by PPACA. Specifically, the final regulations recognize that certificates of creditable coverage are no longer needed because of PPACA's ban on preexisting condition exclusions, which becomes effective on the first day of the first plan year beginning on or after January 1, 2014. Under the final regulations, the creditable coverage certificate requirement is eliminated, effective December 31, 2014. 

 

 

 

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Pursuant to Internal Revenue Service Circular 230, we hereby inform you that any advice set forth herein with respect to US federal tax issues is not intended or written by The Wagner Law Group to be used and cannot be used, by you or any taxpayer, for the purpose of avoiding penalties that may be imposed on you or any other person under the Internal Revenue Code.

 

This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.