ThomsonReuters

APRIL 8, 2021

FAQs About COBRA Premium Assistance Under the American Rescue Plan Act of 2021 (Apr. 7, 2021); Model ARP General Notice and COBRA Continuation Coverage Election Notice; Model COBRA Continuation Coverage Notice in Connection With Extended Election Periods; Model Alternative Notice of ARP Continuation Coverage Election Notice; Model Notice of Expiration of Period of Premium Assistance; Summary of COBRA Premium Assistance Provisions Under the American Rescue Plan Act of 2021.

Compliance 94

Compliance 94

Appraisal Rights

APRIL 8, 2021

Like certain U.S. states, the country of Malaysia does not give dissenting shareholders any right to appraisal of the value of their shares. Instead, the Malaysian Capital Markets and Services Act of 2007 (“Act”) provides that in a “compulsory acquisition,” dissenting shareholders may seek what Americans might refer to as equitable relief. Pursuant to the Act, a “compulsory acquisition” may occur when a person (i.e. the offeror) has made a take-over offer to the shareholders of a target company

Appraisal 40

Appraisal Marketability 40

ThomsonReuters

APRIL 8, 2021

FAQs About Mental Health and Substance Use Disorder Parity Implementation and the Consolidated Appropriations Act, 2021 Part 45 (April 2, 2021). Available at [link]. The Consolidated Appropriations Act, 2021 (see our Checkpoint article ) amended the Mental Health Parity and Addiction Equity Act (MHPAEA) to require group health plans and insurers that provide both medical/surgical benefits and mental health or substance use disorder (MH/SUD) benefits—and that impose nonquantitative treatment li

Compliance 52

Compliance Equity 52

ThomsonReuters

APRIL 8, 2021

QUESTION: Can you explain the requirement that claims and appeals notices be provided in a “culturally and linguistically appropriate” manner? ANSWER: Notices sent by group health plans or insurers relating to claims, appeals, and external review, and notices of adverse benefit determination with respect to disability benefits, must be provided in a “culturally and linguistically appropriate manner.

Compliance 52

Compliance 52

Speaker: Susan Spencer, Principal of Spencer Communications

Intent signal data can go a long way toward shortening sales cycles and closing more deals. The challenge is deciding which is the best type of intent data to help your company meet its sales and marketing goals. In this webinar, Susan Spencer, fractional CMO and principal of Spencer Communications, will unpack the differences between contact-level and company-level intent signals.

Marketability

ThomsonReuters

APRIL 8, 2021

Catania v. Comm’r, T.C. Memo. 2021-33 (2021). Available at [link]. The Tax Court has affirmed the IRS’s determination that a former 401(k) plan participant who took a distribution from his rollover IRA before reaching age 59-1/2 was liable for the 10% additional tax on early distributions. The participant had retired at age 55 and transferred the balance of his 401(k) account into a traditional rollover IRA.

52

52

ThomsonReuters

APRIL 8, 2021

ERISA Indust. Comm. v. City of Seattle, 2021 WL 1035064 (9th Cir. 2021). Available at [link]. An ERISA trade association appealed a lower court’s ruling that ERISA does not preempt a Seattle ordinance requiring hotel employers and ancillary businesses to make specified monthly health care expenditures. Employers can satisfy their obligation by either paying additional compensation directly to designated employees or including those employees in the employers’ health plans.

Compliance 52

Compliance 52