Robert W. Patterson is a partner in the Firm's Health Care and Employee Benefits practice groups. He advises physicians, medical practice groups, human services agencies, faculty practice plans and other health care providers with respect to compliance, reimbursement, and regulatory matters, including Federal and state self-referral and anti-kickback laws, HIPAA compliance, governmental and payor audits, reimbursement issues, structuring health care transactions and other health care matters. He has written and lectured extensively on the health care reform law and other health care topics, including at conferences sponsored by the Medical Group Management Association and the New York State Society of Certified Public Accountants.
Mr. Patterson also counsels business and nonprofit clients with respect to employee compensation and benefits matters, including pension, 401(k) and other qualified retirement plans, ESOPs, health, cafeteria (§125) and other welfare plans, deferred compensation plans, executive compensation, and benefits issues relating to mergers and acquisitions.
State University of New York at Buffalo (B.A., English, summa cum laude, 1980); State University of New York at Buffalo (J.D., magna cum laude, 1983)
New York State, 1984
U.S. District Court, Western District of New York
Principal Area(s) of Practice:
ERISA; Qualified Retirement Plans; Executive Compensation; Welfare plans
Prior to joining Jaeckle Fleischmann, Mr. Patterson served for three years as Senior Counsel to the law firm of Bond, Schoeneck & King, PLLC. He began his legal career in 1983 with the Buffalo law firm of Cohen Swados Wright Hanifin Bradford & Brett as an associate and then a partner.
Memberships & Offices:
New York State Bar Association; American Bar Association; Buffalo Niagara Human Resource Association; National Center for Employee Ownership; International Foundation of Employee Benefit Plans; Society for Human Resources Management;
Awards & Recognition:
Listed, Best Lawyers in America
Listed, Business First of Buffalo "Legal Elite of WNY"
The Impact of Health Care Reform On Employer Health Plans
An Introduction to the Stark Physician Referral Law
Health Care Reform: What Every Employer Should Know
Panelist, To Pay or Not to Pay - The Bottom Line Impact of Health Care Reform
"Are you Ready for the Health Care Reform Mandates?", presented to members of the New York Farm Bureau (www.nyfb.org)
Final HIPAA Compliance Date For Health Care Providers Is Fast Approaching
Former Member, Board of Directors, Buffalo Philharmonic Chorus
Member, Board of Directors, Artpark & Company, Inc. (2013 - Present)
Tuomey Verdict is Chilling Reminder of Stark Law Risks
Nov-22-2013 — A South Carolina jury recently found that part-time employment agreements between Tuomey Hospital and certain physician specialists violated the Stark Law and the False Claims Act, and awarded $39 million in damages.
Niagara Gazette reports Anniversary year a good one for Artpark & Company and Jaeckle
Oct-28-2013 — Artpark & Company welcomed Robert Patterson as a new board member and also recognized Michele Heffernan for 32 years of service as a board member and former chairman.
October 1st Deadline Approaches for Affordable Care Act Exchange Notices
Sep-25-2013 — The Affordable Care Act (“ACA”) requires that all employers covered by the Fair Labor Standards Act provide each current employee with a written notice (“Notice”) describing the employee’s health insurance options, including coverage on a health insurance exchange or marketplace. The Notice must be provided on or before October 1, 2013. In addition, new hires must be provided with the Notice within 14 days after the date of hire (potentially before an employee’s first day of work).
Health Care Alert: Model HIPAA Notices Released, Just in Time for Compliance Deadline
Sep-18-2013 — On September 16, 2013 two Federal agencies within the Department of Health and Human Services released model Notices of Privacy Practices that health care providers and health plans can use to comply with the HIPAA notice obligation, as amended by the 2009 "HITECH" law and the 2013 omnibus final rule. Covered entities are required by the HIPAA omnibus rule to update their Notices by September 23, 2013.
Reporting Requirements Under "Physician Payment Sunshine Act" Begin August 1, 2013
Aug-19-2013 — The Patient Protection and Affordable Care Act, the 2010 health care reform law, includes a provision intended to enhance transparency in the medical field and reduce the potential for conflicts of interest in patient treatment. Section 6002 of the Affordable Care Act — commonly known as the "Physician Payment Sunshine Act"
Less Than 60 Days Until HIPAA "Megarule" Compliance Deadline
Jul-31-2013 — Health care providers and business associates have less than 60 days left to fully comply with the new requirements included in the final HIPAA omnibus rule (sometimes called the "Megarule”) issued in January 2013. By September 23, 2013, most physicians, practice groups, hospitals and other
Employer "Play or Pay Penalty" Delayed One Year - Large Employer Coverage Mandate Will Now Take Effect January 1, 2015
Jul-03-2013 — The Obama administration abruptly announced yesterday (July 2, 2013) that the effective date of the so called "play or pay penalty", scheduled for January 1, 2014, has been delayed for one year, to January 1, 2015. Accordingly, employers with more than 50 full-time employees will now have an additional year within which to either provide affordable, minimum value health coverage to their full-time employees or pay a substantial penalty.
Revised HIPAA rules zero in on breaches Buffalo Law Journal features Robert W. Patterson
Apr-24-2013 — For years, it was primarily hospitals and physicians who worried about how to protect the private health records of patients. New federal rules introduced in January now extend that challenge to businesses that contract with those health providers and even those that coordinate their email and wireless phone service
The Role of Insurance Agents and Brokers Under Health Care Reform
Feb-26-2013 — The New York Health Benefit Exchange, the health insurance exchange established in New York State pursuant to the Affordable Care Act, will open for business on October 1, 2013, and most of the final reforms enacted by the health care reform law — including the individual and employer mandates — will go into effect three months later, on January 1, 2014. In short, full implementation of the Affordable Care Act is coming soon.
Important New Guidance On The Medical Device Excise Tax
Feb-11-2013 — The IRS recently issued important new guidance on the medical device excise tax that was established by the 2010 health care reform law. The recent guidance includes final regulations that address many important issues relating to the tax, and a Notice that states interim rules on the determination of the sale price for purposes of the tax, and provides transition relief with respect to deposit penalties that would otherwise be payable for the first three calendar quarters of 2013.
Health Care Reform Alert: Important Deadlines for Employers
Feb-06-2013 — Although many important reforms under the Patient Protection and Affordable Care Act are already in place, many of the most fundamental changes will take effect on January 1, 2014, and other important new requirements will become effective over the next year. In this Alert we will summarize key requirements that have recently become effective or that will come into effect over the next several months, and preview the fundamental changes that will apply beginning on January 1, 2014.
Health Care Reform Alert: Dealing With the Employer "Shared Responsibility Penalty"
Jan-29-2013 — Beginning January 1, 2014, the Affordable Care Act will require large employers to either offer affordable, minimum value health coverage to their full-time employees or pay a substantial "shared responsibility penalty". The Internal Revenue Service recently issued proposed regulations on the shared responsibility penalty, on which employers can rely until final regulations are issued.
Important Dates For Employers Under Health Care Reform
Sep-20-2012 — Important Dates For Employers Under Health Care Reform Except where otherwise indicated, each changes is effective for plan years beginning on or after the stated date.
Legal pros help small biz navigate health-care law: Q&A with Robert Patterson
Aug-02-2012 — The Buffalo Law Journal asked Robert Patterson to address some of the biggest concerns of area small-business owners and share his insight on what they can expect in the coming months.
The "Summary of Benefits and Coverage" Requirement Under The Patient Protection and Affordable Care Act (“PPACA”)
Aug-01-2012 — An article by Robert W. Patterson was featured in the American Bar Association's Health eSource. The Patient Protection and Affordable Care Act (“PPACA”) includes several provisions intended to facilitate "comparison shopping" for health coverage by employees and consumers.
FATCA Reporting Requirements Apply to Interests in Foreign Benefit Plans
Apr-05-2012 — FATCA, the Foreign Account Tax Compliance Act, requires U.S. taxpayers who hold more than $50,000 of foreign financial assets to report those assets to the IRS with their tax returns, beginning with returns due on April 17, 2012.
New York Takes Aim At Nonprofit Executive Compensation
Mar-12-2012 — Recently, New York Governor Andrew Cuomo and Attorney General Eric Schneiderman have separately announced proposals that may significantly impact executive compensation practices of New York nonprofits. Other important changes, intended to improve nonprofits' governance practices and reduce regulatory and cash flow burdens, have also been proposed.
New Regulations on Health Plan Summaries Add to Employer Disclosure Duties
Mar-01-2012 — Federal regulators recently issued final regulations and related guidance that implement the requirement under the 2010 health care reform law that group health plans and health insurers furnish participants with a “summary of benefits and coverage” for the plan. The new rules impose significant new duties on health plan sponsors that are already obligated under federal law to furnish a summary plan description and a number of other notices to health plan participants and eligible employees.
IRS Announces 2012 Cost of Living Adjustments
Oct-31-2011 — The Internal Revenue Service recently announced cost-of-living adjustments to dollar limits that impact 401(k), defined contribution and defined benefit retirement plans.
Medicare Part D Notices are Due October 15th
Oct-11-2011 — Under Medicare Part D, a "Notice of Creditable Coverage" must be provided each year to all Medicare-eligible participants in employer-sponsored group health plans. The notice informs participants whether the prescription drug coverage under the plan constitutes creditable or non-creditable coverage for purposes of Part D.
June 30, 2011 Deadline for Cafeteria Plan (FSA) Amendments
Jun-14-2011 — The health care reform law passed last year provides that certain employer health plans, including health flexible spending arrangements (FSAs) and health reimbursement arrangements (HRAs) cannot reimburse expenses incurred for over-the-counter drugs unless they are prescribed by a physician or are insulin. Employers who sponsor FSAs may need to amend their plans by June 30, 2011 to comply with this new restriction.
IRS Delays Nondiscrimination Rules For Insured Health Plans
Dec-23-2010 — The Internal Revenue Service announced on December 22, 2010 that insured group health plans will not be required to comply with the new nondiscrimination rules under the health care reform law until the IRS issues further guidance. The new rules were scheduled to take effect for plan years beginning on or after September 23, 2010.
Stand-Alone HRA May Violate the Health Care Reform Law Without an HHS Waiver
Nov-18-2010 — The health care reform law severely restricts the ability of group health plans to impose annual dollar limits on benefits. Surprisingly, the new restriction applies to some health reimbursement arrangements (HRAs), even though virtually all HRAs have annual limits. Specifically, the new restriction applies to a "stand alone" HRA unless the HRA secures a waiver from the Department of Health and Human Services (HHS). The waiver application must be filed no later than 30 days before
Health Care Reform Begins In Earnest Today (September 23, 2010)
Sep-23-2010 — The Patient Protection and Affordable Care Act, the landmark health care reform law, was enacted on March 23, 2010. Although a few provisions took effect immediately, and some fundamental reforms do not take effect until 2014, many of the most important new requirements for employer health plans take effect today — September 23, 2010, six months after the date of enactment.
For Retiree Health Plan Sponsors, Immediate Action Is Needed
Jun-30-2010 — As described in our prior Alerts, the new health care reform law provides a federal subsidy for health plans that cover early retirees, to help offset the cost of such coverage. Both private and public sector plans are eligible. Limited funds were allocated to this program and the funds are to be disbursed on a "first come first served" basis until exhausted. Applying early is critical for plans seeking subsidy funds.
New Rules on Grandfathered Plans May Limit Health Plan Changes
Jun-22-2010 — One of most controversial provisions of the new health care reform law is the so-called "grandfathered health plan" rule, which exempts health plans in existence on March 23, 2010 (the date of enactment) from many of the new law's requirements. The law itself doesn't state what actions by plan sponsors, if any, might cause a grandfathered plan to lose its protected status.
HHS Releases Draft Application for the Retiree Reinsurance Program
Jun-09-2010 — The health care reform law provides a federal subsidy for some health plans that cover early retirees, to help offset the cost of such coverage. The subsidy program became effective as of June 1, 2010. Only limited funds were allocated to the program and are to be disbursed on a "first come first served" basis until exhausted; accordingly, it behooves a health plan sponsor who might qualify for the subsidy to apply as soon as possible. The final application is reportedly to be released later thi
IRS Guidance on the Small Business Health Care Tax Credit
Jun-03-2010 — The new health care reform law provides a valuable tax credit to some small employers that provide health insurance coverage to their employees. The credit is available beginning this year to employers that pay at least half the cost of their employees' h
Extended Coverage For Young Adult Dependents
May-19-2010 — The Affordable Care Act, the new health care reform law, requires group health plans and health insurance issuers that provide dependent coverage of children to continue to make such coverage available until the child turns 26 years of age. On May 13, 2010 the three federal agencies primarily responsible for administering the Affordable Care Act (the Departments of Health and Human Services, Labor and the Treasury) issued interim fina
Health Care Reform Alert - Immediate Action Needed Under Retiree Reinsurance Program
May-12-2010 — The Patient Protection and Affordable Care Act, the recently enacted health care reform law, establishes a federal subsidy for health plans that cover certain early retirees. Under the Retiree Reinsurance Program, a qualifying plan can receive a subsidy equal to 80% of its annual costs that are more than $15,000 but not more than $90,000 for a retiree. Only limited funds were allocated to the program and they will be disbursed on a "first come first served" basis until exhausted, at which point
Immediate and Long-Term Challenges For Employers Under Health Care Reform
May-05-2010 — After a year of heated debate in Congress, Federal health care reform is finally a reality. The new legislation will substantially change the way health care is provided and paid for, and creates both immediate and long term challenges for employers who sponsor group health plans.
COBRA Premium Subsidy Extended Again
Apr-19-2010 — On April 15, 2010, President Obama signed into law another extension of the COBRA premium assistance program. Under the latest extension, the COBRA premium subsidy will be available to eligible individuals who are involuntarily terminated from employment through May 31, 2010. The subsidy had previously expired and, until extended, did not apply to involuntary terminations after March 31, 2010. Because the latest extension is retroactive, those employees involuntarily terminated on and after Apri
HIRE Act Provides Tax Breaks for Hiring and Retaining Unemployed Workers
Apr-06-2010 — In a renewed attempt to encourage new employment and stimulate the economy, Congress recently passed the Hiring Incentives to Restore Employment Act ("the HIRE Act"), which President Obama signed into law on March 18, 2010. Under the HIRE Act, a partial payroll tax "holiday" is available to qualified employers that hire unemployed workers, and a business tax credit is available if the employer retains such employees for at least a year. Companies that intend to hire new employees during the rema
Congress Extends (for the Second Time) and Expands the COBRA Premium Subsidy
Mar-04-2010 — On March 2, 2010 Congress again extended the COBRA premium assistance law, which had expired on February 28, 2010. The 65% federal subsidy will now be available to employees involuntarily terminated on or before March 31, 2010. In addition, the new law makes the premium subsidy available to employees who first qualify for COBRA as a result of a reduction of hours and later are involuntarily terminated. Employers or plan administrators must notify these newly eligible employees within 60 days
Department of Labor Issues Draft COBRA Subsidy Extension Notices
Jan-13-2010 — On December 17, 2009, Congress passed legislation that extends eligibility for the 65 percent COBRA premium subsidy to employees who are involuntarily terminated during the first two months of 2010 (previously, only employees terminated by December 31, 2009 were eligible), and increases the maximum subsidy period to 15 months. The longer subsidy period (it was previously 9 months) applies retroactively, and health plan administrators must provide a supplemental notice to affected individuals no
Annual Medicare Part D Notices Must Be Distributed by November 15, 2009
Nov-09-2009 — Under Medicare Part D, a "Notice of Creditable Coverage" must be provided to all Medicare-eligible participants in employer-sponsored group health plans prior to November 15th of each year.
NYS Enacts Important Health Law Changes
Aug-28-2009 — New York State recently amended its health insurance laws in order to permit terminated employees and young adult children of covered employees to continue group coverage in certain situations where coverage would otherwise end. These changes will affect nearly all insured employer group health plans in New York.
Medicaid Compliance Program Mandate Approaches Deadline
Aug-21-2009 — The New York State Office of the Medicaid Inspector General (OMIG), an independent entity within the Department of Health, recently issued final regulations under a 2006 law that requires Medicaid providers to establish "compliance programs" to reduce fraud and abuse.
Robert Patterson Elected to Artpark Board of Directors
Oct-23-2013 — Robert W. Patterson has been elected to the Board of Directors of Artpark & Company, Inc. Celebrating its 40th Anniversary in 2013, Artpark & Company, Inc, is a 501 (c)(3) non-profit foundation whose mission is to produce and present excellence in the performing and visual arts, and create a unique cultural experience in a casual, natural setting in historic Lewiston, NY.
Twenty-Six Jaeckle Attorneys Named As "Best Lawyers In America" By Peer Review
Aug-15-2013 — Jaeckle Fleischmann announces that 26 lawyers from the Firm were recently selected by their peers for inclusion in The Best Lawyers in America® 2014 (Copyright 2013 by Woodward/White, Inc., of Aiken, SC).
Robert Patterson to Present on Health Care Reform to Agricultural Group
May-28-2013 — Robert W. Patterson will serve as a presenter at two Health Care Reform seminars sponsored by Sheridan Benefits and Farm Bureau New York. Mr. Patterson will present “Are you Ready for the Health Care Reform Mandates?” on Monday, June 10th at the Clarion Hotel in Batavia, NY and on Wednesday, June 12th at the Holiday Inn in Liverpool New York.
Robert Patterson to Present on Health Care Reform to Area Accountants
Jan-28-2013 — Robert W. Patterson will serve as a presenter at a Health Care Reform Continuing Professional Education seminar sponsored by Robert Half International on Thursday, January 31, 2013 from 8:00 AM – 11:00 AM at 388 Delaware Avenue. Mr. Patterson will present “What Employers Need to Know about the Affordable Care Act,” an overview of important provisions for employer health plan sponsors.
Robert Patterson to Present on the Affordable Care Act
Nov-14-2012 — Jaeckle Fleischmann & Mugel, LLP is pleased to announce that Robert W. Patterson will serve as a presenter at a CPE session presented by the Buffalo Chapter of the New York State Society of CPAs. The session, entitled What Finance Professionals Need to Know About the Affordable Care Act, is scheduled for Friday, November 16, 2012 from 3:00 PM – 5:00 PM at the Fairdale Banquet Center.
Robert Patterson to Present on Health Care Reform
Jul-17-2012 — Jaeckle Fleischmann announces that Robert W. Patterson will serve as a presenter at a Health Care Reform breakfast seminar sponsored by EMS Group on Wednesday, August 1, 2012 from 8:30 AM – 10:00 AM at the First Niagara Center Harbour Club.
Robert Patterson Featured as a Guest Speaker at the Medical Group Management Association Seminar
Jun-27-2012 — Robert W. Patterson has recently presented at a seminar hosted by the Buffalo Affiliate of the Medical Group Management Association (MGMA). Mr. Patterson presented on the topic of Payments From Drug Companies — What Physicians Need to Know.
Robert W. Patterson and Michele O. Heffernan to Present on Health Care Reform at Commercial Business Seminar
Oct-25-2010 — BUFFALO, NEW YORK — Jaeckle Fleischmann & Mugel, LLP, a full service corporate law firm announces that Robert W. Patterson and Michele O. Heffernan will serve as a presenters on the topic of Health Care Reform at "Success 2011: Be Prepared for Upcoming Changes," sponsored by Lumsden & McCormick, LLP on Monday, November 1st.