ACA Contraceptives: Religious Beliefs/Moral Convictions Exemption and Accommodation. This entirely new practice note addresses the expanded exemptions from the Affordable Care Act's (ACA's) contraceptives rules, issued in October 2017 under the Trump Administration, for entities and individuals with objections based on sincerely held religious beliefs or moral convictions. The October 2017 rules have since become the topic of litigation (see Legal Update, Two District Courts Block Enforcement of the Trump Administration's October 2017 Contraceptives Rules).

Claims Procedure Requirements for Disability Claims. We updated this practice note to reflect Department of Labor (DOL) final regulations that delay by 90 days the applicability date of final regulations governing disability claims (see Legal Updates, DOL Delays Updated Disability Claims Rules Through April 1, 2018 and DOL to Delay Updated Disability Claims Rules Through April 1, 2018).

Employee Benefits and Executive Compensation Attorney's Role in M&A Transactions. This new resource addresses the role of an employee benefits and executive compensation attorney in corporate transactions, including health and welfare plan due diligence considerations under the ACA.

Employer Mandate Under the ACA: Overview. We updated this resource to address new IRS procedures for enforcing the employer mandate under the ACA. The procedures, which include Letter 226J and related forms, are being used by the IRS to notify employers of proposed penalties for employer mandate violations.

ERISA Preemption: Preemption of State Laws (Overview). We updated and expanded this practice note, which is part of our ERISA Litigation Toolkit, to address new cases involving ERISA preemption and federal common law, conversion rights, discretionary language, and more.

Health Reimbursement Arrangements (HRAs): Eligibility, Substantiation, Taxation, and Related Issues. This new practice note, the first of two companion HRA resources, addresses legal requirements and plan design considerations for HRAs, including the types of HRA plan designs, taxation of HRAs, eligibility, employer contributions, and substantiation issues involving HRAs.

Health Reimbursement Arrangements (HRAs): Integration, Nondiscrimination, and Group Health Plan Compliance. This new practice note, the second of two companion HRA resources, addresses additional issues involving HRA compliance, including ACA integration, forfeitures, nondiscrimination, and group health plan requirements.

Leave Sharing and Vacation Donation Policy for Medical Emergencies. We updated this standard document to reflect IRS relief guidance concerning the income and employment tax treatment of employer cash payments under leave-based donation programs for victims of the fall 2017 hurricanes and other natural disasters.

Qualified Small Employer Health Reimbursement Arrangements (QSEHRAS). This entirely new practice note addresses the requirements for QSEHRAs, including various aspects of QSEHRA compliance under IRS implementing guidance issued in October 2017.

SPD Language, Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA). This new standard document, written in collaboration with our Labor & Employment colleagues, provides summary plan description (SPD) language to reflect the health plan continuation coverage requirements under the Uniformed Services Employment and Reemployment Rights Act (USERRA).

Tax Reform Is Enacted, With Significant Implications for Executive Compensation and Employee Benefits. This legal update, the most recent in a series of Practical Law updates covering the enactment of far-reaching tax reform legislation, addresses the significant changes to numerous Internal Revenue Code provisions governing executive compensation and employee benefits (including repeal of the ACA's individual mandate).