Resources

12/10 Webinar | Year-end Compliance Reminders and a Look Ahead to 2025

Compliance Recap | July 2018

July was a quiet month in the employee benefits world. The Internal Revenue Service (IRS) released draft Forms 1094-B, 1095-B, 1094-C, and 1095-C. The IRS also released an information letter on the employer shared responsibility provisions. IRS Releases Draft Forms 1094-B, 1095-B, 1094-C, and ...

Final Regulations Regarding Short-Term Limited-Duration Insurance, Excepted Benefits, and Lifetime/Annual Limits

On October 31, 2016, the U.S. Department of the Treasury, Department of Labor (DOL), and Department of Health and Human Services (HHS) (collectively the Departments) issued final regulations regarding the definition of short-term, limited-duration insurance, standards for travel insurance and ...

Frequently Asked Questions about Tracking Full Time Employees under Play or Pay

Q1: Must full-time employees be tracked under the Patient Protection and Affordable Care Act’s (PPACA) play or pay rules? A1: All common-law employees must be tracked underplay or pay rules, including ongoing full-time employees. Q2: Why would you track employees that you know are full time? ...

Extension of Maximum COBRA Coverage Period | Brinson Compliance

The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) requires employers to offer covered employees who lose their health benefits due to a qualifying event to continue group health benefits for a limited time at the employee’s own cost. The length of the COBRA coverage period ...

Compliance Recap | June 2018

June was a relatively quiet month in the employee benefits world. The U.S. Department of Labor issued final regulations regarding association health plans. The U.S. Department of Justice filed a response in ongoing litigation regarding the constitutionality of the Patient Protection and ...

Wraparound Excepted Benefits Pilot Programs

Health plan sponsors are permitted to offer wraparound coverage to employees purchasing individual health insurance in the private market, including the Marketplace, in limited circumstances, under a Final Rule issued by the U.S. Department of Labor (DOL) and other federal agencies. The Final ...

Compliance Recap | May 2018

May was a relatively busy month in the employee benefits world. The Internal Revenue Service (IRS) released the indexed threshold that employers will use in 2019 to determine coverage affordability. The IRS also issued inflation-adjusted amounts that will apply to health savings accounts for ...

Frequently Asked Questions about the W-2 Reporting Requirement

Updated June 2018 Employers must include the value of “employer-sponsored group health coverage” on their employees’ W-2s. However, employers that issued fewer than 250 W-2s during the prior calendar year are currently exempt from this requirement. For example, an employer that issued 250 or ...

IRS Issues Proposed Rule to Expand Mandatory Electronic Filing

The Internal Revenue Service (IRS) published a proposed rule that would affect most employers who are required to file information returns, such as Forms W-2, Forms 1095-B, Forms 1095-C, and forms in the 1099 series. Current Non-Aggregation Rule Employers are not required to electronically file ...

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