Photo of Doug Dahl

Doug Dahl provides technical knowledge and advice to companies on a wide range of federal tax and ERISA matters regarding employee benefits, including qualified retirement plans, executive compensation arrangements and health and welfare plans. Doug regularly assists companies with employee benefit issues that arise during and following various corporate transactions and events, such as mergers, acquisitions, dispositions and bankruptcies.

Under a new proposed H.R. bill, employers may be able to strongly encourage employees to participate in genetic testing.  H.R. 1313, entitled the Preserving Employee Wellness Programs Act, was recently approved by a House of Representatives committee and would allow employers to ask about family medical history and request genetic information as part of a wellness program.
Continue Reading New House Bill Would Open Door for Genetic Testing in Wellness Programs

In an article published by InvestmentNews, Bass, Berry & Sims attorney Doug Dahl provided insight on the Department of Labor’s (DOL) decision to remove its FAQs document regarding the fiduciary rule from its website. The FAQs provided numerous questions for investors to pursue with their advisers based on the requirements of the DOL fiduciary

Bass, Berry & Sims attorney Doug Dahl provided comments for an article detailing the latest compliance deadline for healthcare entities subject to Section 1557 of the Affordable Care Act (ACA). Under the regulations, which were issued in May, it is now illegal for any healthcare entity that receives federal funding to discriminate against patients on the basis of sex, race, color, national origin, age and disability. Beginning on October 16, 2016, all entities receiving government funding from Health and Human Services, including Medicaid and Medicare, are required to provide and post nondiscrimination notices. One challenge that Doug points out in the article is “that covered entities have been struggling with figuring out where to post notices and which publications qualify as significant enough to include them.”
Continue Reading Notification Rule for Federal Health Care Law Outlawing Gender and Sex Discrimination Takes Effect

Section 1557 of the Patient Protection and Affordable Care Act (ACA) prohibits any health program or activity that receives federal funding (currently limited to federal funding from the Department of Health and Human Services (HHS)) from discriminating against an individual on the basis of race, color, national origin, sex, age or disability.  Notably, HHS has described Section 1557 as the first civil rights law banning discrimination on the basis of sex in the provision of healthcare services, which includes discrimination based on gender identity, gender expression and transgender status.

While Section 1557 has technically been in effect since the passage of the ACA in 2010, HHS’ Office of Civil Rights (OCR) released final regulations in May of this year, finalizing some key compliance requirements.  Many of the new procedural requirements introduced by the final regulations went into effect on July 18, 2016.  However, perhaps the most significant requirement – the requirement to provide and post nondiscrimination notices – becomes effective on October 16, 2016 (a Sunday).1Continue Reading ACA Section 1557 – October Nondiscrimination Notices Loom Near

Bass, Berry & Sims attorneys Doug Dahl and David Thornton authored an article for HR Professionals Magazine outlining the top 10 things every HR professional should know about the Department of Labor’s (DOL’s) new fiduciary rule. In the article, Doug and David answer the following 10 questions about the new rule:
Continue Reading Attorneys Offer Top 10 Guide Regarding DOL’s New Fiduciary Rule

Under new federal regulations, issued in May 2016 with an initial compliance deadline of July 16, 2016, it is now illegal for any healthcare provider that receives federal funding from HHS to discriminate on the basis of sex, race, color, national origin, age and disability.  While many healthcare providers already have in place general nondiscrimination policies, it is important to point out that:  (1) Section 1557 is the first federal civil rights law to broadly prohibit healthcare providers (e.g., certain physician practices, hospitals and health insurers) from discriminating on the basis of gender, gender identity, pregnancy and sex stereotyping; and (2) it will require covered providers to comply with a whole host of new requirements, including appointing a Section 1557 compliance coordinator, adopting a grievance procedure and providing notices.  Notices must be in place by mid-October in order to be in full compliance.  Section 1557 also will require the entities take reasonable steps to provide meaningful access to healthcare services to individuals with limited English proficiency and to individuals with disabilities.
Continue Reading Impact of ACA Section 1557 on Administration of Healthcare Services

The annual filing (and fee payment) for applicable self-insured health plans and specified health insurance policies used to fund the Patient-Centered Outcomes Research Institute (the PCORI fee) is due by August 1, 2016. Internal Revenue Service (IRS) Form 720, Quarterly Federal Excise Tax Return, on which the PCORI fee is required to be reported (in Part II, IRS No. 133), typically is due by July 31 of each year; however, because that date falls on a Sunday this year, the Form 720 deadline falls on August 1 this year.

The filing rules have not changed, although the applicable rate has increased to $2.17 per covered life.

For an insured plan, the filing obligation falls on the insurer. However, for an “applicable self-insured health plan,” the filing obligation lies with the plan sponsor. Applicable self-insured health plans include self-insured major medical coverage and health reimbursement arrangements (HRAs) for both employees and retirees, but do not include “excepted benefits” (e.g., most health flexible spending arrangements (health FSAs), standalone dental or vision plans, certain employee assistance programs (EAPs) that do not provide significant benefits in the nature medical care, etc.). The IRS provides a helpful chart to help identify the plans to which the PCORI fee applies.Continue Reading Reminder — Annual Deadline to Report and Pay PCORI Fee is Rapidly Approaching