compliance
January 1, 2019
Compliance Recap | December 2018
December was a relatively quiet month in the employee benefits world. A U.S. District Court issued an order declaring that the Patient Protection and Affordable Care Act (ACA) is unconstitutional. The Equal Employment Opportunity Commission (EEOC) issued two final rules to remove certain ...
December 7, 2018
Compliance Recap | November 2018
November was a busy month in the employee benefits world. The Internal Revenue Service (IRS) extended the due date for employers to furnish Forms 1095-C or 1095-B to individuals, extended “good faith compliance efforts” relief for 2018, and issued specifications for employer-provided substitute ...
October 31, 2018
An Employer’s Guide to Annual Group Health Plan Notices
Employers that sponsor group health plans are required to give eligible employees a number of notices each year. Some notices must be given by a particular date, and some must be given as part of the enrollment packet. (This means that non-calendar year plans may need to provide Medicare Part D ...
October 31, 2018
Compliance Recap | October 2018
October was a busy month in the employee benefits world. The Internal Revenue Service (IRS) released final forms and instructions for 2018 ACA reporting. The Department of Health and Human Services (HHS) released inflation-adjusted civil monetary penalty amounts. The Treasury, the Department of ...
October 8, 2018
How to Handle Benefits When an Employee is on Leave
Employers often have questions about what benefits they must maintain for employees who go on leave. Whether an employer must maintain a particular benefit will depend on a variety of factors, including the type of leave, the employer’s written policy, and federal and state laws. This chart ...
October 1, 2018
IRS Releases Final Forms & Instructions for 2018 ACA Reporting
Background Under the Patient Protection and Affordable Care Act (ACA), individuals are required to have health insurance while applicable large employers (ALEs) are required to offer health benefits to their full‑time employees. Reporting is required by employers with 50 or more full-time (or ...
October 1, 2018
Compliance Recap | September 2018
September was a relatively busy month in the employee benefits world. The Internal Revenue Service (IRS) released draft 2018 instructions for Forms 1094-B, 1095-B, 1094-C, and 1095-C. The IRS also issued an information letter regarding health flexible spending accounts and guidance on the ...
September 24, 2018
Federal Tax Credit for Employer-Provided Paid Family & Medical Leave (updated)
Updated September 24, 2018 In December 2017, the Tax Cuts and Jobs Act (Act) included a new federal tax credit for employers that provide paid family and medical leave (FML) to their employees. To be clear, the Act does not require employers to provide paid leave. However, eligible employers ...
September 13, 2018
IRS Releases Draft Forms and Instructions for 2018 ACA Reporting
Background Under the Patient Protection and Affordable Care Act (ACA), individuals are required to have health insurance while applicable large employers (ALEs) are required to offer health benefits to their full‑time employees. Reporting is required by employers with 50 or more full-time (or ...
September 10, 2018
Compliance Recap | August 2018
August was a relatively quiet month in the employee benefits world. The Internal Revenue Service (IRS), the Department of Health and Human Services (HHS), and the Department of Labor (DOL) published a final rule that amends the definition of short-term, limited-duration insurance. HHS also ...
