Pension & Benefits Reporter Index-Summary

PATIENT PROTECTION AND AFFORDABLE CARE ACT (PPACA)

– Accounting

– – Guidance in development, 1678
– – Reporting, effect of reform, 834
– – SEC position, 923

– Adult children, tax treatment, IRS guidance, 1036; imputed income, 1042; effective date, 1148; interim final rule, 1149; unresolved issues, 1150; questions raised, 1285; BCBS Ass'n, 1826; comments, 1976
– Advisory panel repeal

See LEGISLATION, FEDERAL, S 3653

– Amendments offered by insurance regulators, 1725
– Annual limits on benefits, 2231
– Appeals of claims denials, interim rules, 1628; comments sought, 1965; safe harbor, 2132; comments received, 2134
– Attorneys comment, 778; grandfathered status of group health plans, 829
– Baby boomer benefits, 2768
– Ballot questions

– – Ariz. vote, 2445
– – Colo. measure, 1931
– – Fla. measure (Fla.), 2040

– Behavioral health, Sebelius comments, 2087
– Cadillac plans tax, effect, 1282
– Calculating penalties, 1286
– Cancellation of policies feared, 1282
– Challenges to PPACA

– – Outlook 2011, 2798
– – Ariz. group sues (D. Ariz.), 1889
– – Bills to limit reform, 1206
– – Business group sues (N.D. Fla.), 1166
– – Cal. group, no standing (U.S., rev. den.), 2502
– – Christian group, no standing (S.D. Cal.), 1991
– – CRS report on constitutionality, 1155; Oct. report, 2331; issuance of rules, 2770
– – Debated at seminar, 1633
– – Expedited review sought, 2774
– – Fla., no dismissal (N.D. Fla.), 2284; correction, 2339; Atty. Gen. motion, 2509; briefs filed, 2594; minimum coverage rule, 2642; Special Report, 2721
– – Injunction sought (E.D. Mich.), 1165
– – Liberty Univ. challenge (W.D. Va.), 2641
– – Mich. suit (E.D. Mich.), 2284; correction, 2339; appealed (6th Cir.), 2792
– – Okla. bill vetoed, 1206
– – Physicians' suit (U.S., mandamus den), 1482
– – 13 states file, 702; 7 more states (N.D. Fla.), 1166; DOJ brief, 1434; business groups and attys. gen. seek standing, 1737
– – U.S. Citizens suit (N.D. Ohio), 2642
– – Va. challenge, 800; implementation plan, 1209; no standing (E.D. Va.), 1314; no dismissal, 1734; argument scheduled, 2284; correction, 2339; Special Report, 2721; commerce clause violation, 2778
– – White House comments, 692

– Child-only policies, 1630; some insurers dropping, 2135; insurers criticized, 2179; open enrollment, 2185; enrollment limits, 2277
– Children and young adults, CRS report, 1681
– Choices for workers, health care literacy, 1532
– Claims procedure rules, 1629
– Clarification sought from HHS, 1036; correction, 1109
– Code of conduct for insurers, 1293
– Collaborative rulemaking, 1145
– Collectively bargained plans, effect of law, 832
– Compliance by employers urged, 1205; correction, 1293
– Consumer protections, agencies issue rules, 1467
– Contracting out claims review, 2766
– Control over PPACA entities, CRS report, 1676
– Controlled group rules, 1280
– Controversy, CRS report, 987
– Cost sharing, grandfather rule, 1862
– Costs

– – Containment advice, 1971
– – Controls urged, 1038; effectiveness at issue, 1822
– – Deficit, effect of law, CBO reports, 1862
– – Employers expectations, 623; employer costs, 989; affordability for employers at issue, 1039
– – Higher costs projected, 2028
– – Incremental increases projected, 1866
– – Optimizing employee benefit costs, BNA Insights, 1322
– – Prescription drugs, 2440
– – Small employers concerns, 2139

– Cross-state insurance and adverse selection, 1824
– Data collection, 2030
– Deadlines for employers and plans, 830
– Debit card limits, 2230
– Dropping coverage by some employers

– – Health insurance exchanges

See Health insurance exchanges, this heading

– – Speculation, 1556; employer uncertainty, 1103; financial effects, 1530; future of employer coverage, 2135; effect of tax breaks, 2390

– Drug discount guidance, 1107
– Early Retiree Reinsurance Program

– – Applications received, 831; more than 4000, 2022; nearly 3000 organizations, 2233; nearly 3600 accepted, 2391
– – Draft application, 1286
– – Fiduciary duty, 1341
– – Guidance, BNA Insights, 1236
– – Most firms may apply, 1285; HHS accepting applications, 1529; approvals announced, 1975
– – Starts, 1106
– – Technology contract, 1826

– Enforcement focus of DOJ, 1470
– ERISA conflicts, 2084
– Essential health benefits definition, 2631
– Excise tax, Social Security trustees assumptions, 1812
– Executive compensation, BNA Insights, 1367
– Expansion of employer health coverage predicted, 1973
– FAQ from Labor Dep't, 2276
– FEHBP

– – Requirements for insurers, 838
– – Upcoming modifications, 2590

– Financial information protection, 1870
– Fines, adequacy at issue, 1201
– Fiscal reform commission and deficit reduction, 1030; proposal fails, 2615; report, 2617
– Flexibility for states, 2544
– Fla. constitutional amendment proposal blocked (Fla. Cir. Ct.), 1736
– FSAs, CRS report, 1157
– GOP plans to derail, 2296; focus on individual mandate, 2488
– Grandfathered plans and reform

– – Attorneys comment, 829
– – Cost sharing, 1862
– – CRS report, 1280
– – Effect on employers, BNA Insights, 1586; employers surveyed, 2027
– – FAQs from Labor Dep't, 2276; fourth set of FAQs, 2439
– – Interim final rules, 1426; comments, 1862; comments sought, 1965; flexibility sought, 2084; switching insurers, 2539
– – Minor changes and loss of status, 2086
– – Senate resolution rejected, 2181
– – UBA report, 2629

– Group health rules from Treasury and IRS, 1468
– Harkin comments, 1151
– Health insurance exchanges

– – Criteria for benefits, 2546
– – Design and operation, Special Report, 1502; BNA Insights, 1650
– – Dropping traditional coverage by some employers, 2176; large employers, 2493
– – Expected in all states, 2491; flexibility for states, 2544
– – Grants from HHS, 1678
– – Implementation issues, 2177
– – Model act, 2589
– – Qualified plans participation, 2230
– – Variation in health costs among states, 2391

– High-risk pools

– – Enrollment predicted, 1291
– – Funding, 1149; adequacy questioned, 1350
– – Most states to operate, 1108
– – Pre-existing conditions plans, 2278
– – Promoted by HHS, 780
– – Rates, HHS rule, 1675

– High-value preventive services, 2774
– HSAs, CRS report, 2029
– Implementation

– – Benefit plan sponsors, Special Report, 2603
– – Business group seeks changes, 2695
– – CalPERS changes, 2547
– – Challenges for employers, 1152; BNA Insights, 1995; small employers, 2023
– – Compliance advice, 2691
– – Decisions by employers, 2697
– – EBSA actions, 1958
– – GOP governors role, 2436
– – Guidance expected from Treasury and Labor Dep't, 2085
– – Labor-management panels, 2769
– – Regulatory agenda for 2011 for HHS, 2775
– – Strategic questions for employers, 2229

– Income scale, 924
– Industry reforms pushed, 917
– Information requests from Labor Dep't, 2182; extending collection, 2694
– Interim final rules expected, 1535; interim guidance issued, 1926
– Interpretative details offered by tax officials, 2329
– Intimidation of insurers alleged, 2178
– IRS efforts, 920
– Keeping current plan, HHS rules, 1595
– Key provisions, chart, 751
– Labor Dep't seminar, 1871
– Legislative history

See LEGISLATION, FEDERAL, HR 3590

– Limited benefit plans, 2630
– Loss ratios

– – Definition of small group plans, 2233
– – Determining loss ratios, comments, 1204
– – Effect of rules, BNA Insights, 2249
– – HHS rules, 2584; effect on insurer behavior, 2771
– – Mini-med plans waiver, 2494
– – NAIC approval, 2281; EBSA on NAIC recommendations, 2389
– – Profits, effect of law, 1867
– – Rates under scrutiny, 1283
– – Reduced, probe sought, 1823
– – Relief from IRS, 2586
– – Rockefeller concerns, 1726
– – State recommendations, 1631; waivers sought, 2138; Fla. may seek waiver, 2183

– Medical account tax benefits

See LEGISLATION, FEDERAL, HR 5936

– Medical inflation and insurance rates, 1867
– Medicare

– – Accounting, retiree drug subsidy, 1153
– – Effect on seniors, 835; CMS mailing, 1293; CRS report, 1293
– – Innovations, 1147
– – Productivity adjustments, 1721
– – Timeline from CRS, 2496

– Medicare Advantage, GOP questions for CMS, 2184
– Mergers, review by DOJ, 1281
– Mini-med plans

– – Effect, 1207
– – Guidance from HHS, 1207

– Multiemployer plans, effect of health reform, 1722
– Nondiscrimination rules, 1974; warning from IRS, 2133; IRS seeks comments, 2133; employer concerns, 2276; interpretative challenge, 2388; evaluation of comments, 2539; insurers concerns, 2586; application delayed, 2764
– Options for employers, 1469
– OTC drug reimbursement, 2387
– Overview, BNA Insights, 1698
– Penalties for employers, 1211
– Practitioners expect guidance, 1100; practitioners comment, 1535
– Pre-existing conditions

– – Denials and children, 781; agencies issue rules, 1467; HHS to accept applications, 1529; open enrollment, 1674; funding issues, 1822
– – High-risk pools, 2278
– – Lower-cost options, 2440

– Premium savings, HHS report, 1720
– Preventive services

– – Billing issues, 2024
– – Checklist, 2765
– – IRS rules, 1556
– – Practical issues, 2137

– Priority at EBSA, 1038
– Provisions of interest, BNA Insights, 875
– Quality of care

– – CRS report, 1536
– – Quality improvement plans, comments sought, 2090

– RAND analysis, 1348
– Rates

– – Blaming PPACA, 2021
– – Franken and Schakowsky promise scrutiny of rate increases, 1041
– – Governors, more authority urged, 1352
– – Insurance rate review grants, 1351
– – Review by HHS, 2767

– Repeal

– – CMS chief supports law, 2545
– – Efforts

See LEGISLATION, FEDERAL, S 3501, S 3502

– – McConnell, wholesale attack planned, 2438
– – Obama and GOP, 2437
– – Prospects in 2011, 2435

– Responsibilities for IRS, 1536
– Restaurant worker coverage, 1207
– Review of public comments

See LEGISLATION, FEDERAL, S 3924

– Sebelius wants crackdown on insurance scams, 833
– Seniors, effect on, 835
– Severance and employment agreements, BNA Insights, 2513
– Small businesses

– – Cost concerns, 2139
– – Cuts in benefits possible, 2542
– – Effect of taxes, 769; IRS news release, 781; transition relief, 827; CRS reports, 833; IRS notice, 990; tax credit guidance, 1102; mass IRS mailing, 1147; eligibility for tax credit, guidance from IRS, 1202; Grassley comments, 1681; benefit to firms, 1973
– – Opposition to purchasing health coverage, 1679

– Social Security, effect of reform, 1709; effect on trust fund, 1719
– Spending

– – Cuts predicted, 1279
– – Discretionary spending, CBO report, 1145; estimates, 1152
– – Estimates questioned, 1430
– – Increase predicted, 985

– Spina bifida

See LEGISLATION, FEDERAL, HR 5014

– State developments

– – Challenges

See Challenges to PPACA, this heading

– – Ga. requirement for legislative approval, Senate passage, 783
– – Mass., effect of federal plan, 1473
– – Mich. executive order, 784
– – Mo. voters reject mandate, 1723
– – Utah implementation delay, 700

– Strategies for plan changes, 1597
– Subsidies, 1211
– Taxation

– – CRS report, 1536
– – Implications, 1140
– – Premium tax credits, 2086
– – Tax-advantaged health account limits, 1472

– Uninsured persons, Sebelius describes HHS website, 1533
– Union negotiations, effect of reform, 1347
– Waxman, changes likely, 987
– Wellness programs, 988
– Women to benefit, 1680
– Write-downs, Stupak scrutinizes, 1043
– Year-end issues, BNA Insights, 2600
– Young adult coverage, 1208; premiums, 1289

PBGC

See PENSION BENEFIT GUARANTY CORPORATION (PBGC)

PBM

See PHARMACY BENEFITS MANAGEMENT (PBM)

PENNSYLVANIA

– Bad faith insurance practice law, HMOs exempt (Pa. Super. Ct.), 375
– Long-term care prompt payment, 1559
– Small group rate hikes probed, 1431
– State and local government plans

– – Iran investment ban proposal, 1095; ban on Iran and Sudan investments, 1590
– – Philadelphia

– – – Abolition of retirement program considered, 1716
– – – Police contract arbitration, 48

– – Teachers' fund, longtime friend as beneficiary (E.D. Pa.), 276

PENSION BENEFIT GUARANTY CORPORATION (PBGC)

– Bankruptcy

See generally BANKRUPTCY

– Deficit, 2009 annual report, 1078; FY2010 report, 2534
– Director, confirmation hearings, 199; Senate panel approval, 1099; discusses priorities, 1270; recess appointment, 1583
– Electronic recordkeeping and disclosure policies, 1525
– Information collection, 408; 1035; 1199; 1277; 1713
– Insurance programs chief, 2434
– Interest rates

See INTEREST RATES

– Pension Ins. Modeling System, 2275
– Plain writing, 2582
– Premiums

See INTEREST RATES; PREMIUMS

– Reporting

See REPORTING REQUIREMENTS

– Solvency, Senate hearing, 2618
– Terminations

See TERMINATION OF PLANS

PENSION PROTECTION ACT (PPA)

– Funding and benefit restrictions, BNA Insights, 2834
– Implementation, IRS and Treasury guidance, 607
– Tax-free IRA distributions, 1712
– Year-end issues, BNA Insights, 2600

PENSION REFORM AND SIMPLIFICATION

– Actuaries proposals, 1262
– Debt collection, 1626; final PBGC rules, 2425
– Design issues

See LEGISLATION, FEDERAL, HR 3936, S 3157

– Director nomination, 1626
– Disparities for women and minorities, 680; ERISA panel hears testimony, 1960
– Executive branch as focus, 2422
– Gap in retirement income, 2070
– Guaranteed retirement accounts, 2484
– Lifetime income options, Labor Dep't review, 1405
– Outlook 2010, 174
– Pooling tax-exempt assets, 2748
– Preparing workers for retirement, BNA Insights, 1443
– Safe harbor for employee contributions, DOL rule, 101
– 2011 plan issues, 2752

PERSONNEL MANAGEMENT, OFFICE OF (OPM)

– FY2011 budget, 683
– Reorganization plans, 48

PETROLEUM INDUSTRY

– BP cash balance plans, “excessive rate” claims (E.D. Ky.), 1296
– Exxon “normal retirement age” (U.S., rev den), 476

PHARMACY BENEFITS MANAGEMENT (PBM)

– ERISA, preemption of D.C. regs (D.C. Cir.), 1599
– Grassley seeks data on industry ties, 624

POSTAL WORKERS

– Contract negotiations, 2583
– Costs, House and Senate hearing, 1472; cash shortage, CRS report, 1727
– Disability benefit claim denial (10th Cir.), 20; not government plan (U.S., rev den), 1315
– Overpayment to retirement system, 1586; Senate hearing, 2621; repayment, see LEGISLATION, FEDERAL, HR 5746
– Prepayment of retiree health benefits, 515
– Projected surplus, 1968
– Restructuring

– – House hearing, 909
– – Reform

See LEGISLATION, FEDERAL, S 3831

PREEMPTION

– ERISA

See ERISA

PREMIUMS

– Blue Cross and Blue Shield plans

– – Anthem Blue Cross hikes defended, 471
– – Hikes and surplus funds, 1634

– Electronic filing at PBGC, 47
– Family plan premiums up, 1632
– High-deductible plans premium, 2773
– Incorrect calculation, PBGC relief, 1339; technical update, 1425
– Instructions for PBGC filing, 1667; to be posted, 2083; posted, 2749
– Interest rates

See INTEREST RATES

– Loss ratios

– – Calculation form, 1596
– – NAIC draft, 2137
– – Reform

See PATIENT PROTECTION AND AFFORDABLE CARE ACT (PPACA)

– Medicare Advantage, 1292
– Mistakes in filing, PBGC reports, 908; correction, 1035
– Omaha firefighters, premium hike (D. Neb.), 1605
– Rejected filings at PBGC, 1268
– Sterling Chemical premium hikes (S.D. Tex.), 1601
– 2009 hikes, 1559
– Unreasonable hikes, 989

PRESCRIPTION DRUGS

– Health care reform, drug discount guidance, 1107
– Plavix placement in highest tier (3rd Cir.), 1360
– Price hikes, GAO report, 114; brand-names, AARP report, 1203; continued hikes, 1927

PRIVACY AND CONFIDENTIALITY

– Health insurance financial information protection, 1870
– HIPAA

See HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT (HIPAA)

– Identity theft, FTC “red flags” rule, 2683; limits, see LEGISLATION, FEDERAL, HR 3987

PROFIT-SHARING

– ERISA, profit-sharing plan loans (E.D. Ky.), 1648
– Ford, 311
– Wal-Mart to end, 2321

PROHIBITED TRANSACTIONS

– Application procedure revisions, 1913; corrected address, 2020
– Bank of America investments, 2219
– Citigroup accused of prohibited transactions (S.D.N.Y.), 629
– Comments sought by EBSA, 2483
– §401(k) rollovers, advice limits, 604
– In-house asset manager transactions, 1338
– Information collections, 7
– Management of plans by financial institutions, 1581
– Noncash assets and fiduciaries, 1408
– ROBS, Labor Dep't plans guidance, 1261
– VEBA exemption requests, 923

PUBLIC EMPLOYEES

– Accounting methods criticized, 976; basic economic principles violated, 1227
– Bonds for pension obligations, risks, 108
– Compared to private sector, 1616
– Defined contribution plan participation, survey, 681
– Federal employees

See FEDERAL EMPLOYEES

– Firefighters

See FIREFIGHTERS

– Funding

– – Dealing with liabilities, 2269
– – Doomsday forecasts questioned, 2077
– – Federal action sought, 1193
– – Holdings down, 2273
– – Reporting, 1422
– – Trends, no improvement, 818

– H1N1 and workplace attendance, 359
– Indian tribal plans, “governmental plan” status (10th Cir.), 789
– Lower rate of return debated, 1421
– Pay-to-play, SEC rule, 1522; compliance steps, 2579
– Police

See LAW ENFORCEMENT PERSONNEL

– Proxy access procedures, 201
– Reporting

See LEGISLATION, FEDERAL, HR 6484

– Returns for pension plans, assumptions at issue, 610
– State and local employees

See STATE AND LOCAL GOVERNMENT PLANS

– Teachers

See TEACHERS

– Trends

– – Changes in benefit offerings, survey results, 256
– – Equities exceed private sector, 610
– – Funding, no improvement, 818
– – Loss for retirement plans in 2008, report, 682
– – Riskier investment strategies, GAO report, 2171

– Unforeseeable emergency distributions, 2424
– Unsustainability of public plans questioned, 1585