Health: Retiree Health/ERRP
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
(Items in italic are available only to Council members.)
Official Source Documents
May 26, 2011 — Retiree Health Coverage Protection Act (S. 1088) (Kerry)
April 7, 2010 — White House Fact Sheet: Reinsurance Program for Early Retirees
June 3, 2009 — Confidence in Long-Term Care Insurance Act (S. 1177)
April 7, 2009 — Emergency Retiree Health Benefits Protection Act (H.R. 1322)(Tierney)
March 25, 2009 — Community Living Assistance Services and Supports (CLASS) Act (S. 697)
March 25, 2009 — Community Living Assistance Services and Supports (CLASS) Act (H.R. 1721)
June 17, 2008 — Retiree Health Account Act (H.R. 6288)(McHugh)
November 13, 2007 — Long-Term Care Affordability and Security Act (S. 2337)
August 3, 2007 — Long-Term Care Affordability and Security Act (H.R. 3363)
March 5, 2007 — Emergency Retiree Health Benefits Protection Act (H.R. 1322)(Tierney)
Council Materials
February 16, 2012 — Council Letter to House Ways and Means Committee Regarding Section 420 Transfers
March 19, 2010 — ACTION ALERT: Consider Immediate Impact of Retiree Drug Subsidy Provision in Health Care Reform Legislation
March 16, 2010 — Bridge Years Coalition/Towers Watson Study: The Unintended Consequences of Eliminating the Tax Exclusion for the Medicare Retiree Drug Subsidy
January 14, 2010 — Proposed Tax on Retiree Drug Subsidies: How Much is it Really Worth?
January 10, 2010 — Retiree Prescription Drug Subsidy: Background on Subsidy Amount and Taxation
December 10, 2009 — Council/AFL-CIO Joint Letter to Leader Reid Regarding Taxation of Retiree Drug Subsidy
December 10, 2009 — Roll Call/Politico Advertisements on Retiree Drug Subsidy Taxation Issue
December 10, 2009 — Actuarial Analysis of Taxation of Prescription Drug Subsidy
- Illustrative Examples of the Financial Statement Impact on Company Plan Sponsors
- Explanation of the Impact of the Tax Change on Employer and Federal Government Costs
December 8, 2009 — FEI Letter to Senate Regarding Proposed Change to the Tax Treatment of Medicare Part D Subsidy
December 11, 2009 — Joint CFO Letter to Congress Regarding Taxation of Retiree Drug Subsidy
December 10, 2009 — Council/AFL-CIO Joint Letter to Leader Reid Regarding Taxation of Retiree Drug Subsidy
March 27, 2009 — Group Letter Opposing Emergency Retiree Health Benefits Protection Act (H.R. 1322)
October 2, 2008 — Council Statement for the House Education and Labor Committee Hearing Record on Safeguarding Retiree Health Benefits
April 3, 2008 — Group Letter Supporting Long-Term Care Affordability and Security Act
Official Source Documents
April 22, 2013 — CMS Notice Regarding ERRP Termination Dates
March 16, 2012 — CMS Notice Regarding ERRP Timeframe
April 1, 2011 — CMS Notice Regarding ERRP Application Deadline
March 31, 2011 — CMS Progress Report on ERRP
March 2, 2011 — CMS/CCIOO Report on Implementation and Operation of the Early Retiree Reinsurance Program, Calendar Year 2010
December 9, 2011 — CMS Notice Denying ERRP Funds After 12/31/11
September 28, 2010 — HHS Guidance: Claims Ineligible for Reimbursement Under the Early Retiree Reinsurance Program
June 1, 2010 — Office of Management and Budget EERP Documents Page
June 1, 2010 — Early Retiree Reinsurance Program Draft Application
June 1, 2010 — Early Retiree Reinsurance Program Draft Application Instructions
May 5, 2010 — HHS Interim Final Regulations on Early Retiree Reinsurance Program
December 26, 2007— EEOC news statement regarding retiree health final regulations
December 21, 2007—EEOC Final Regulations on Retiree Health
September 29, 2006—Summary of FASB Statement No. 158
September 29, 2006—FASB Statement No. 158: Employers Accounting for Defined Benefit Pension and Other Postretirement Plans
Council Materials
June 15, 2010 — Early Retiree Reinsurance Program Application Preparation Summary (Courtesy of Schiff Hardin, LLP)
June 4, 2010 — Council Comment Letter to HHS Regarding Early Retiree Reinsurance Program (ERRP)
May 27, 2010 — Health Care Reform Compliance Presentation Slides: Early Retiree Reinsurance Program (Courtesy of HHS)
May 21, 2010 — Council Letter to Regulators Regarding PPACA and Retiree-Only Plans
May 21, 2010 — Council Analysis of PPACA and Retiree-Only Plans
May 6, 2010 — Memo on Retiree Reinsurance Program Interim Final Regulation (Courtesy of Groom Law Group)
June 5, 2007 —Third Circuit Court of Appeals Ruling in AARP v. EEOC
Official Source Documents
October 13, 2011 — Fifth Circuit Court of Appeals Decision in Sterling Chemicals, Inc., v. Evans
January 28, 2009 — Seyfarth Shaw Analysis: Sixth Circuit Refuses To Vest Health Care Benefits Before Active Union Workers Actually Retire
May 6, 2008 — Council Amicus Brief in Noe v. PolyOne Corporation
March 3, 2008 — Council Amicus Brief in MetLife v. Glenn (On Writ of Certiorari to the U.S. Supreme Court)
January 23, 2008 — Council Amicus Brief and Motion to File in Winnett, et al. v. Caterpillar (Sixth Circuit Court of Appeals)
October 10, 2006 — Council Amicus Brief in El Paso Tennessee Pipeline Co, v. Gladys Yolton, et al.
Council Materials
March 12, 2012 — Council Amicus Brief in Sterling Chemicals, Inc., v. Evans, US Court of Appeals for the Fifth Circuit
Exorbitant accounting hit to businesses will continue unless health law's retiree drug subsidy provision is reversed
March 29, 2010
Employer sponsors of retiree drug plans face immediate decision: eliminate coverage or take huge hit to earnings
March 19, 2010
New report: health care tax on retiree health subsidy loses money, will affect prescription drug coverage
March 16, 2010
Social Security Administration
Health
Health Care Reform (PPACA), General & Misc. Items
- Employer Shared Responsibility
- Market Reforms & Adult Child/Age-26 Coverage
- Preventive Care & Value-Based Design
- Quality Improvement & Delivery Reform
- Essential Benefits
- Tax & Revenue Issues
- Grandfathered Plans
- Claims and Appeals
- Summary of Benefits & Coverage
- Informational Reporting/W2
- Health Insurance Exchanges
- State Innovation
- Medical Loss Ratio & Mini-Med Plans
- Automatic Enrollment
- Wellness Programs
- Accountable Care Organizations
- Non-Discrimination
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
Tax Reform, Deficit Reduction & Federal Budget
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
