Blogger Archives: Jay Kirschbaum

Jay Kirschbaum

Jay spent 22 years as a tax attorney specializing in employee benefits before joining Willis in 2001. He is currently practice leader of Willis' Human Capital Practice’s National Legal and Research Group in St. Louis. He was also an adjunct professor in the Tax LLM program at the College of Law at Washington University in St. Louis.

Failing (and flailing) co-ops: the canary in the mine?

canary in the coal mine

The Wall Street Journal is no fan of the Patient Protection and Affordable Care Act (PPACA or the ACA and as some brand it, Obamacare).  However, recent news about health insurers  pulling out of co-ops does rightly raise concerns about … Continue reading →

PPACA Continues to Evolve: Automatic Enrollment Gone, Is Cadillac Tax Next?

Margaret Thatcher is reputed to have said, “I am extraordinarily patient, provided I get my own way in the end.”  Perhaps that is the right model for employers to consider when it comes to changes to the Patient Protection and Affordable … Continue reading →

PPACA Update: Extensions are Over, Penalties Await Late Filers

Most employers that sponsor group medical plans (all applicable large employers and those smaller employers that self-fund their plans) have a new reporting obligation for 2016 under the PPACA. The IRS means it this time — no more delays. It’s … Continue reading →

The Cadillac Tax is Politically Unpopular – So is Repeal a “Done” Deal?

Willis is a member of the Alliance to Fight the 40 – the reference is to the 40% excise tax on so-called “Cadillac” plans that is part of the Patient Protection and Affordable Care Act (PPACA). The Alliance used that … Continue reading →

What’s Next for Employers After the Same Sex Marriage Ruling?

Rainbow America

One thing the Obergefell v. Hodges ruling can do is to make life much easier for employers and their human resources departments. Continue reading →

Federal Agencies and Compliance Issues are Confusing for Many Employers. (Luckily, It Does Not Apply to Them)


The Center for Medicare and Medicaid Services (CMS) recently caused mass confusion for employers when it sent out reams of emails regarding “Rate Filing Training for Issuers for the 2016 Plan Year.” Continue reading →

Supreme Court: Retiree Medical Benefits May be Less “Sticky” for Union Plans

Court decision: benefits

Earlier this week the Supreme Court upset what had been “settled” law in retiree medical benefits with union groups.  While the case applies to retiree medical plans specifically, the rule enunciated could have much broader affect in employee benefits cases … Continue reading →

Health Care Reform: Compliance Challenges for 2015 and Beyond

health insurance marketplace statement

2015 will continue to be a year of catching up on compliance for employers under Health Care Reform. Continue reading →

For PPACA, 2015 is Here

PPACA: 2015

2015 will be the first real test from an employer perspective on the mandates under the Patient Protection and Affordable Care Act (“PPACA”). Most employers that have to comply with the PPACA mandates found that their plans typically met the minimum … Continue reading →

CMS Delays Enforcement of HPID Requirements

push back time

The Centers for Medicare and Medicaid Services pulled an "Emily Litella" with its announcement delaying the Health Plan Identifier. Continue reading →

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Willis Pesquisa a Opinião dos Empregadores Sobre a Reforma nos Planos de Saúde

Willis Human Capital Practice entrevistou mais de 2.300 colaboradores em uma vasta gama de negócios, tamanhos, setores e regiões geográficas para aprender como as coisas estavam indo na preparação para Reforma dos Planos de Saúde (PPACA). O que descobrimos foi … Continuar lendo →