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The SEC’s Recently Adopted ‘Pay Ratio’ Rule: Get Ready
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When a Standard Corporate Wire Transaction Is Really Fraud
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Will 2015 Be a Record Year for Securities Class Action Law Suits?
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Knowledge is an Important Tool When Making Healthcare DecisionsEmployers can play an important role in strengthening the way employees and health care providers interact and make health care decisions. A more informed partnership can lead to better outcomes, higher satisfaction, lower health care costs and improved productivity.View Insight
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Yet Another Set of Executive Compensation Disclosure Rules: the SEC’s Proposed Pay-for-Performance Rules
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Group Captive Insurance Programs
Captive insurance programs trace their roots to the 1950s as an alternative form of risk financing in which the insurance company is owned by its policy holders. The type, size and complexity of Captives continue to grow and have become an increasingly popular means of risk transfer and financial control. The construction industry is reliant on insurance products and risk management for balance sheet protection, but the cyclical nature of insurance and catastrophic risks inherent in construction makes predictability in rates and coverages elusive at best.
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DuPont vs. Shareholder Activism: A Win for Corporate America
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Small Group Market Changing Definition
Beginning in 2016, the definition of “small employer” for insurance rating and underwriting purposes changes. In general, employers with 51–100 full-time equivalents (FTEs) may now fall into the small employer category, and such groups will be subject to community rating and required to offer essential health benefits for the first time. However, transition relief issued by the Department of Health & Human Services (HHS) and the Centers for Medicare & Medicaid Services (CMS) allows states and insurers to choose to renew current policies through October 1, 2016. In other words, depending upon which state the insurance policy is being issued out of, employers with 51–100 FTEs who would otherwise be required to purchase a small group policy beginning in 2016 may have the option to renew their current policies through October 1, 2016.
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Supreme Court Rules on Same-Sex Marriage & Employee Benefits
Last week the U.S. Supreme Court ruled in Obergefell v. Hodges that all states must permit same-sex marriages within their borders and must recognize same-sex marriages performed in other states. This ruling puts to rest some of the big questions and the confusion that remained after the Court’s ruling on same-sex marriage and DOMA in 2013. Many employers must now consider how this decision affects their benefit plans.
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Manage the Terror Threat
Company executives need to understand the coverage provided by countries local reinsurance pools to best manage the unfortunate reality of terrorism risk. The unpredictable nature and potential severity of a terrorism event make it a difficult peril for insurers to include in the property policy. In order for insurance companies to offer coverage while protecting their own solvency, they can transfer or share the risk through reinsurance mechanisms. Many countries have thus created reinsurance pools (typically government-organized) for insurers writing business within their borders, but its not a perfect system.
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Audit Committee Chairs: Don’t Wait for the Final Draft of the Investigation Report
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Affordability Considerations
For purposes of individual eligibility for tax subsidies through a public exchange, and for compliance with the employer shared responsibility rules under Section 4980H, it is important to understand whether or not coverage offered under an employer-sponsored group health plan is “affordable.” When setting plan contribution rates employers must consider IRS employer affordability safe harbors, the various elements that play into the determination of the employee contribution, and the penalties associated with failing to offer affordable coverage.