Edward Leeds
Edward Leeds

Edward I. Leeds


Tel 215.864.8419
Fax 215.864.9387

Edward I. Leeds concentrates on issues relating to the design, administration, and taxation of health and other welfare benefits plans. Mr. Leeds represents employers in the negotiation and drafting of contracts with insurers, third-party administrators, and other vendors, in documenting and communicating welfare benefits plans, and in complying with applicable state and federal laws, including the Affordable Care Act, HIPAA, HITECH, COBRA, cafeteria-plan requirements, and the rules applicable to government benefits programs, such as Medicare.

Mr. Leeds also counsels employers on the privacy and security of health information, the introduction of paperless technologies to the administration of their benefits arrangements, the provision of benefits to domestic partners, the introduction of wellness initiatives, and health and welfare issues that arise in corporate transactions, litigation, and collective bargaining.

Recognition & Accomplishments

Chambers USA: America's Leading Lawyers for Business, labor and employment: employee benefits and compensation law, 2008-2014

The Best Lawyers in America, employee benefits (ERISA) law, 2009-2015

Named Best Lawyers' 2015 Philadelphia Employee Benefits (ERISA) Lawyer of the Year


"Expatriate Plans Exempted from Many Affordable Care Act Provisions," Bloomberg BNA Tax and Accounting Center, January 30, 2015

"Complying With ACA, HIPAA Changes: Mid-Year Check for Employers," Bloomberg BNA Health Insurance Report, July 30, 2014

Co-author, "New Guidance Under the Early Retiree Reinsurance Program Provides Welcome Flexibility," Employee Benefit News, August 11, 2011

Mr. Leeds has written numerous Ballard Spahr legal alerts on health care and employee benefits/executive compensation, including these most recent alerts:

"Partial Relief for Employer Payment of Individual Insurance Premiums," Ballard Spahr alert, February 25, 2015

Co-author, "IRS Issues Preliminary Guidance on Cadillac Tax," Ballard Spahr alert, February 24, 2015

"IRS Issues Final Forms for Affordable Care Act Reporting," Ballard Spahr alert, February 23, 2015

Co-author, "Anthem's Breach: How Employers Should Respond," Ballard Spahr alert, February 10, 2015

Co-author, "Supreme Court Addresses an Employer's Right To Amend Retiree Health Coverage," Ballard Spahr alert, January 30, 2015

"IRS Seeks to Curb Popularity of 'Skinny' Health Plans," Ballard Spahr alert, November 5, 2014

Co-author, "Student Employees under the Affordable Care Act's Employer Mandate," November 4, 2014

"Health Plan ID Program Suspended," November 3, 2014

"Health Plan ID Requirements and Other End-of-Year Considerations," October 10, 2014

Co-author, "Religious Freedom Law Exempts Employers from ACA Contraceptive Mandate, Supreme Court Holds," July 2, 2014

Co-author, "New FAQs Address Effect of Affordable Care Act on COBRA and Other Matters," May 7, 2014

Co-author, "IRS Issues Guidance on Health FSAs," April 3, 2014

Co-author, "IRS Issues Welfare Plan Guidance for Same-Sex Spouses in View of DOMA Ruling," December 19, 2013

Co-author, "HHS and IRS Release Updates on the SHOP Marketplace Fees, Taxes, and Payment Parameters," December 11, 2013

Co-author, "Final Mental Health Parity Act Regulations Released," November 12, 2013

Co-author, "U.S. Treasury Department Rules on Recognition of Same-Sex Marriage," August 30, 2013

Co-author, "Effective Date of ACA Employer Mandate (Pay or Play) is Postponed," July 3, 2013

Co-author, "IRS Revises Form for Payment of Fee To Fund Patient-Centered Outcomes Research," June 10, 2013

"Final Wellness Program Nondiscrimination Rules Published," June 3, 2013

Co-author, "More Guidance Issued on Summaries of Benefits and Coverage," April 25, 2013

"Supreme Court Upholds Health Plan's Right to Recover Money from Third Party," April 23, 2013

Co-author, "Agencies Propose Regulations on the 90-Day Waiting Period Requirement," March 20, 2013 

"IRS Publishes Guidance on Health Insurer Fees," March 8, 2013

"Agencies Issue New FAQs on Affordable Care Act Issues," February 26, 2013

Co-author, "Federal Agencies Issue Additional FAQs on Various Provisions under the Affordable Care Act," January 29, 2013

Co-author, "Final Regulations Address Privacy and Security of Health Information," January 25, 2013

Co-author, "IRS Releases Further Guidance on Employer Health Care Coverage Mandate and Penalties," January 7, 2013

Co-author, "Government Agencies Provide Guidance on Taxes and Fees under the Affordable Care Act," January 4, 2013

Co-author, "Guidance Issued on Essential Health Benefits and Other Individual and Small Group Market Reforms," November 29, 2012

Co-author, "Proposed Regulations Address Discrimination in Wellness Programs," November 27, 2012

Co-author, "Federal Agencies Issue Guidance on When Employees Must Be Allowed To Enroll in Health Coverage under Affordable Care Act Provisions," September 6, 2012

Co-author, "Coming Soon: MLR Rebate Checks for Insured Group Health Plans," July 18, 2012

Co-author, "U.S. Supreme Court Rules that Affordable Care Act Is Constitutional," June 28, 2012

Co-author, "IRS Issues Guidance on $2,500 Health FSA Contribution Limit," May 31, 2012

Co-author, "New Guidance on Summaries of Benefits and Coverage," May 16, 2012

Co-author, "IRS Notices Address Significant Issues under the Affordable Care Act," May 2, 2012

Co-author, "IRS Issues Guidance on Fees Employers Must Pay To Fund Patient Research Institute," April 20, 2012

"Added Guidance on Summaries of Benefits and Coverage," March 21, 2012

Co-author, "Data Breach Leads to First HITECH Enforcement Settlement," March 19, 2012

Co-author, "HHS Releases FAQs on Essential Health Benefits," February 27, 2012

"Final Regulations Address Summary of Benefits and Coverage," February 14, 2012

Speaking Engagements

Mr. Leeds lectures frequently on health and welfare benefits topics. He has conducted one- and two-day seminars on health and welfare plans for lawyers and benefits professionals and written articles on various subjects. His recent lectures include:

"The Other Side of the Affordable Care Act: How Health Care Reform Affects Employee Health Benefits," PBI 21st Annual Health Law Institute, March 13, 2015

"Reporting Requirements for Affordable Care Act Mandates under the Internal Revenue Code," Greater Philadelphia Business Coalition on Health, February 19, 2015

"HIPAA Compliance: Are You Ready If a Breach Occurs? Privacy, Security, HITECH, Record Retention and Preparedness for a Compliance Audit," ABA-Joint Committee on Employee Benefits, April 29, 2014

"HIPAA and Financial Institutions," Ballard Spahr Webinar, August 28, 2013

"Wellness Programs: A Guide to Legal Compliance," presentation for the Healthcare Roundtable, June 13, 2013

Moderator, "Roadmap to Compliant Wellness Programs," ABA-Joint Committee on Employee Benefits Teleconference, April 30, 2013

"Heal Thyself: Maintaining an Employee Wellness Program in Compliance with the New Nondiscrimination Regulations," Pennsylvania Bar Institute, Health Law Institute, March 13, 2014

"Getting a Grip on HIPAA: Privacy and Security of Health Information in the Post-HITECH Age," Ballard Spahr Webinar, February 20, 2013

"Health Care Reform Update: The Employer Mandate and Other Considerations for 2013," Ballard Spahr Webinar, February 13, 2013 

Harvard Law School (J.D. 1984, cum laude)

Haverford College (B.A. 1980)