Compliance with the health care reform law is excruciatingly complex. This session will discuss some of the more detailed aspects of the law, with an emphasis on some of the lesser known rules hidden in sub-regulatory guidance and the most recent regulations. Some of the items discussed include the rules regarding when health reimbursement arrangements can be integrated with group health plans such as:

• Employer reimbursement of individual health insurance policies

• Affordability rules as they relate to health reimbursement arrangements

• Flex credits, opt-out payments and fringe benefit payments required under the Service Contract Act or Davis-Bacon Act

• Rules for health savings accounts for people eligible for benefits administered by the Department of Veterans Affairs

• COBRA continuation rules as they relate to health flexible spending accounts with carryover provisions and reporting requirements.

This session will also discuss the so-called Cadillac tax, including the most recent guidance on how it is to be implemented and efforts to repeal or modify it. This session will also discuss the most recent Supreme Court ruling on the requirement to cover contraceptives at 100% and how religious organizations can avoid it, as well as other legal challenges to health care reform.