ALI-ABA Live Video Webcast Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues February 25, 2009 PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE OF CONTENTS 1. HIPAA s Privacy Regulations and Their Impact on Group Health Plans By Greta E. Cowart Page ix 2. Link to The Stimulus Package Cobra Subsidy 91 3. Memo: Stimulus Bill Expands COBRA Benefits By Haynes & Boone, LLP 4. COBRA Update: Welfare Benefits Update By Greta E. Cowart 5. Link to Centers for Medicare and Medicaid Services 185 6. Medicare Secondary Payer Mandatory Reporting Provisions in Section 111 of the Medicare, Medicaid, and SCHIP Extension Act of 2007 By CMS 7. MMSEA Section 111 MSP Mandatory Reporting GHP USER GUIDE By CMS 8. New Federal Laws for Health Plan By Roberta Casper Watson 9. Link to an Overview of Major Health Provisions in ARRA From the George Washington University School of Public Health and Health Services 10. Link to Conference Report on H.R. 1 359 11. COBRA Update: Welfare Benefits Update-Additional Materials By Greta E. Cowart 12. HIPAA s Privacy Regulations and Their Impact on Group Health Plans-Additional Materials By Greta E. Cowart xi xiii 1 93 95 187 189 347 357 361 451 vii
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PROGRAM SCHEDULE for February 25, 2009 Program Schedule Eastern Central Mountain Pacific Alaska Hawaii National Webcast Begins 12:00 p.m. 11:00 a.m. 10:00 a.m. 9:00 a.m. 8:00 a.m. 7:00 a.m. Adjournment 4:00 p.m. 3:00 p.m. 2:00 p.m. 1:00 p.m. 12:00 a.m. 11:00 a.m. * Subject to minor adjustment. Should you need to log off during intermission for any reason, allow yourself enough time to reconnect. Program Schedule - Expanded Mental Health & Substance Abuse Parity - GINA Prohibitions on Genetic Discrimination - Michelle s Law Continued Health Coverage for College Students on Medical Leave - Wellness Plan Design Issues - Group Health Plan Mandates: New MSP Reporting Requirement - Selected Retiree Medical Issues - Enforcement Update - State & Federal Health Reform - Other Selected HIPAA, COBRA, ERISA and Tax Issues Affecting Health Plans - New COBRA Subsidies, New Notice & Other Related Requirements & HIPAA Portability Changes from the new ARRA Stimulus Package - Medicaid coordination provisions in recent CHIP legislation (Late-breaking topics will be added & the faculty reserves the privilege of re-ordering the program to reflect late-breaking developments). PROGRAM (All Times ET) 2:00 p.m. Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues Questions and Answers 3:00 p.m. Adjournment * Questions and Answers will be integrated into the program. Questions are welcome in advance of and during the seminar by e-mail to TSQuestions@ali-aba.org (Subject line: Faculty question). ix
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ALI-ABA Live Video Webcast Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues February 25, 2009 PLANNING CHAIRS Phyllis C. Borzi, Esquire O'Donoghue & O'Donoghue LLP 4748 Wisconsin Avenue, NW Washington, DC 20016-4610 Roberta Casper Watson, Esquire Trenam, Kemker, Scharf, Barkin, Frye, O'Neill & Mullis, P.A. 2700 Barnett Plaza 101 East Kennedy Boulevard Tampa, FL 33601 FACULTY Greta E. Cowart, Esquire Haynes and Boone, LLP Suite 3100 901 Main Street Dallas, TX 75202 T. David Cowart, Esquire Sonnenschein Nath & Rosenthal LLP 1717 Main Street 34th Floor Dallas, TX 75201 Kevin Knopf, Esquire Attorney Adviser U.S. Department of the Treasury Office of Benefits Tax Counsel 1500 Pennsylvania Ave NW, Rm 4028 Washington, DC 20220-0001 Adam M. Shaw, Esquire Senior Technical Adviser Centers for Medicare and Medicaid Services Division of Private Health Insurance 7500 Security Blvd Mail Stop C2-12-16 Windsor Mill, MD 21244-1849 Amy J. Turner, Esquire Senior Pension Specialist Office of Health Plan Standards and Compliance Assistance U.S. Department of Labor Employee Benefits Security Administration 200 Constitution Ave NW, Rm. C-5331 Washington, DC 20210-0001 Russell E. Weinheimer, Esquire Senior Counsel, Office of Associate Chief Counsel Internal Revenue Service, Tax Exempt and Goverment Entities 1111 Constitution Avenue, NW Room 4034, CC:TEGE:EB:HW Washington, DC 20224 xi
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Planning Co-Chairs FACULTY BIOGRAPHIES Phyllis C. Borzi, Washington, D.C. O'Donoghue & O'Donoghue LLP J.D., Catholic University of ; M.A., Syracuse University ; B.A., Ladycliff College In addition to having a private law practice, Ms. Borzi is a Research Professor of Health Policy in the School of Public Health and Health Services of George Washington University Medical Center. She is a Fellow of the American College of Employee Benefit Counsel and member of its Board of Governors. She is a Vice-Chair of the Employee Benefits and Executive Compensation Committee of the ABA Health Law Section and is a liaison to the Joint Committee on Employee Benefits. Ms. Borzi served as Co-Chair-Union and Employee of the ABA Labor and Employment Law Section's Regional Programs Subcommittee. She was a World Bank Consultant on Pension Reform in the Republic of Bulgaria ; Pension and Employee Benefit Counsel for 14 years for the U.S. House of Representatives, Subcommittee on Labor-Management Relations of the Committee on Education and Labor; and a member of the PBGC Advisory Committee. In 2004, she received the HERO Award from the Women's Institute for a Secure Retirement and in 1994, the Special Public Service from the International Foundation of Employee Benefit Plans. Ms. Borzi serves on the BNA Pension & Benefits Reporter Advisory Board and is author of numerous articles on health care issues. Roberta Casper Watson, Tampa, Florida Trenam, Kemker, Scharf, Barkin, Frye, O'Neill & Mullis, P.A. B.A., University of Idaho; J.D., Harvard Law School Fellow, American College of Employee Benefits Counsel Honors: Listed in Best Lawyers in America (1995-2007); Who s Who publications; "Florida Super Lawyers" (2006-07) Memberships: American Law Institute; ALI-ABA (Adviser, Program Subcommittee); American Bar Association (Past Chair, Joint Committee on Employee Benefits; Tax Section: Chair, Employee Benefits Committee, 1995-96; Chair, Subcommittee on Special Insurance Problems of Employee Benefit Plans, 1987-90; Health Law Section: Past Chair, Employee Benefits Interest Group); Florida Bar (Chair, Employee Benefits Committee of the Real Property, Probate and Trust Law Section, 1992-94; Health Law Committee); Florida West Coast Employee Benefits Council (Past President; Board of Directors, 1995- ); Tampa Bay Pension Council; Northside Mental Health Center (Board and past president); Harvard Club of the West Side of Florida (Board); Hillsborough Association of Women Lawyers Publications: COBRA ADVISORY HEALTH BENEFITS CONTINUATION AND PORTABILITY (Co-Editor-in-Chief, 1996-2000) (Aspen Law and Business); 401(K) ADVISOR (Contributing Editor)(Aspen Publishers); QUICK REFERENCE TO COBRA COMPLIANCE (co-author) (Panel Publishers, 1997); Health Savings Accounts Become an Option for Small Businesses, TAMPA BAY BUS. J. (Feb. 11, 2005); CCH-COBRA G UIDE CONNECTIONS (2000); A PHYSICIAN S GUIDE TO PROFESSIONAL ASSOCIATIONS (Co-Author) (American Medical Association 1989) xiii
Frequent ALI-ABA speaker and planning chair Faculty Greta E. Cowart, Dallas, Texas Haynes and Boone, LLP J.D., B.S.: Indiana University Ms. Cowart focuses her practice in the area of employee benefits, health and welfare plans, tax-sheltered ann uities, and retirement plans. She is a member of the American Law Institute and Fellow of the American College of Employee Benefits Counsel. She was Vice Chair of the ABA Taxation Section s Employee Benefits Committee and chaired its Subcommittee on COBRA from 1997-2002. She serves on the TE/GE Council for the Gulf Coast Area and was its Secretary in 1997. A member of the Indiana State Bar Association, Ms. Cowart is the Founding Editor of its Tax Section Newsletter and was Chair of the Taxation Section. She is a member of the SouthWest Benefits Association and served on its Board of Directors (1997-2001) and chaired its Education Committee (1998-2001). Ms. Cowart also is a Certified Public Accountant and a Certified Employee Benefit Specialist. Among her numerous recent publications are articles on nonqualified deferred compensation, what transactional attorneys should know about employee benefits, and Chapter 18, Tax-Sheltered Annuity Voluntary Correction Programs, 403(b) Answer Book, 6th Edition (Panel Publishers, 2006 Cumulative Supplement). Ms. Cowart serves on the faculty for ALI-ABA courses of study. T. David Cowart, Dallas, Texas Sonnenschein Nath & Rosenthal LLP LL.M., New York University; J.D., B.B.A.: University of Mississippi Mr. Cowart is a Charter Fellow, founding member, and former chair of the American College of Employee Benefits Counsel and was a Founder and Chair of the IRS Mid-States Key District EP/EO Council and a Founder of the Department of Labor EBSA Practitioners Group. A member of the American Law Institute, he has chaired the ABA Joint Committee on Employee Benefits, and the Section of Taxation s Employee Benefits Committee, Health Care Task Force, and Health Plan Design Subcommittee. Mr. Cowart served on the Board of Directors of the SouthWest Benefits Association and has been chair, officer, and council member of the Dallas Bar Association Employee Benefits Section and Executive Compensation Section. A member of the College of the State Bar of Texas and a Certified Public Accountant, he has been on the editorial boards of FLEXIBLE BENEFITS JOURNAL, 401(k) ADVISOR, and COBRA ADVISOR. Mr. Cowart also serves on the faculty for ALI-ABA Video Law Review programs on Health Plans and on ERISA Fiduciary Responsibility Issues, as for ALI-ABA courses of study. Kevin Knopf, Washington, D.C. Attorney Adviser, U.S. Department of the Treasury Office of Benefits Tax Counsel xiv
LL.M. (Taxation), Georgetown University ; J.D., B.S.: University of Iowa Member, Iowa and District of Columbia bars Mr. Knopf joined the Office of Benefits Tax Counsel in 1992 and has been an Attorney-Adviser since 1987. His responsibilities include reviewing legislation and administrative guidance relating to employer-provided fringe benefits, health care, employment taxes, and HIPAA, including guidance on HRAs and HSAs. Adam M. Shaw, Windsor Mill, Maryland Senior Technical Adviser, Centers for Medicare and Medicaid Services Division of Private Health Insurance Adam Shaw is Senior Technical Adviser in the Division of Private Health Insurance within the Medicare Enrollment and Appeals Group at CMS. Prior to joining CMS, Mr. Shaw practiced ERISA and health law at the international law firms of Stroock & Stroock & Lavan and Hughes Hubbard & Reed and benefits consulting at KPMG in New York. His affiliations include the New York State Bar Association Health Law Section and the Association of the Bar of the City of New York ERISA Committee. Mr. Shaw has written for such publications as "Thomson-RIA Pension & Benefits Week" and "BNA Tax Management Compensation Planning Journal" and contributed book chapters for "Employee Fringe and Welfare Benefit Plans," a Thomson-West publication. Prior to law school, Mr. Shaw practiced public accounting and was licensed as a CPA. Amy J. Turner, Washington, D.C. Senior Pension Specialist Office of Health Plan Standards and Compliance Assistance, U.S. Department of Labor Employee Benefits Security Administration Senior Pension Law Specialist J.D., George Washington University ; graduate of Cornell University School of Industrial and Labor Relations Ms. Turner has worked for the Department of Labor since 1994. She is one of the primary drafters of regulations implementing the Health Insurance Portability and Accountability Act, the Mental Health Parity Act, the Newborns and Mothers Health Protection Act, and the Women s Health and Cancer Rights Act. She is also the primary drafter of regulations implementing the Form M-1 filing requirement for Multiple Employer Welfare Arrangements. In recognition of this work, she received the Secretary of Labor s Exceptional Achievement Award in 1998, 2000, and 2002. She also was honored in 2002 with the Secretary of Labor s Compliance Assistance Award of Excellence. Russell E. Weinheimer, Washington, D.C. Senior Counsel, Office of Associate Chief Counsel, Internal Revenue Service, Tax Exempt and Goverment Entities xv
J.D., B.A.: Brigham Young University Mr. Weinheimer has been with the IRS since 1991. He previously was Senior Attorney in the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations). He was formerly associated with the law firm of Holland & Hart in Denver. Mr. Weinheimer also serves on the faculty of the ALI-ABA Course of Study, Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers, held annually in Washington, D.C. xvi