In the first article of this Health FSA series, we covered how to determine if an employer’s Health FSA is discriminatory. In the second and final article of this series, we’ll cover what employers should consider if their...more
On December 27, President Trump signed the Economic Aid to Hard Hit Small Businesses, Nonprofits and Venues Act into law. It makes temporary changes to rules governing health and dependent care flexible spending accounts and...more
Earlier this week, the IRS released new guidance allowing certain mid-year election change events under an employer’s cafeteria plan in calendar year 2020 for group health plan coverage, health flexible spending accounts, and...more
Employers complying with the Affordable Care Act (“ACA”) by filing Form 1095-C increasingly face another question: Are they in compliance with their I-9 obligations?
The Affordable Care Act (ACA) requires employers with...more
7/27/2016
/ Affordable Care Act ,
Duty to Investigate ,
E-Verify ,
Form 1095 ,
Form I-9 ,
Health Insurance ,
Immigration and Customs Enforcement (ICE) ,
IRS ,
Penalties ,
Reasonable Cause Defense ,
Reporting Requirements ,
Social Security Numbers
Yesterday, the United States Court of Appeals for the District of Columbia ruled the IRS’ interpretation of a key ACA provision is invalid. Specifically, the court found that the IRS did not have the authority to interpret...more
Earlier this week the IRS released the updated Form 720 which plan sponsors and third party administrators must utilize when reporting the Patient Centered Outcome Research Fee....more
In 2014 non-grandfathered plans will not be allowed to have an out of pocket maximum greater than that allowed for high deductible health plans....more
Last Friday the IRS released additional proposed regulations implementing the minimum value requirement for coverage sponsored by employers with 50 or more FTEs. The proposed rules provide that amounts contributed by...more
Late last week the IRS released proposed regulations implementing the employer “play or pay” provisions in the Affordable Care Act. The rules are applicable to employers with 50 or more full-time equivalents and outline the...more