The American Health Care Act: 6 Takeaways for Employers

House Republicans recently unveiled budget reconciliation proposals to repeal and replace parts of the Patient Protection and Affordable Care Act (PPACA). The proposals developed by the House Ways and Means and Energy and Commerce Committees, referred to as the American Health Care Act (AHCA), were released on the evening of Monday, March 6th. On March […]

New Law Permits Individual Premium Reimbursement HRAs for Small Employers

A new law signed by President Obama restores the ability of small employers to reimburse employees for their individual health insurance premiums beginning January 1, 2017. The 21st Century Cures Act exempts qualified small employer health reimbursement arrangements from many of the Affordable Care Act’s (ACA) requirements. It also provides funding for medical research and […]

IRS Delays Form 1095 Distribution Deadline

For the second year, the IRS has pushed back a deadline relating to the distribution of Form 1095 to individuals. IRS Notice 2016-70 provides details about the delay. Deadline to Distribute Form 1095-B and Form 1095-C to Individuals Extended The original deadline for distributing Form 1095-B and Form 1095-C to individuals was January 31, 2017. […]

The Election and Employer Group Health Plans: What We Know Now

Votes have been cast and electors have been chosen. Donald Trump and Mike Pence will become the next President and Vice President of the United States on January 20, 2017. Republicans will also keep control of the House of Representatives and the Senate by a narrow majority. Trump and many Republicans have vowed to repeal […]

IRS Publishes Draft ACA Reporting Forms for 2016

The IRS recently published the draft versions of Form 1094-C and Form 1095-C for the 2016 reporting period. Draft instructions have not been published. Although there are very few changes, there are four important revisions to consider. Changes to Form 1094-C Changes to Form 1094-C, Part II, Line 22: This section of the Form 1094-C […]

GINA Final Rule Clarifies Employer Wellness Program Incentives for Spouses and Children

On Monday, May 16, the Equal Employment Opportunity Commission (EEOC) released its final rule to amend regulations under Title II of the Genetic Information Nondiscrimination Act of 2008 (GINA). This final rule provides guidance about the extent to which employers may offer a wellness program incentive to an employee for the employee’s spouse to provide […]

Final ADA Wellness Rules: 5 Important Changes for Employer Wellness Programs

On Monday, May 16, the Equal Employment Opportunity Commission (EEOC) released its final rule to amend regulations under Title I of the Americans with Disabilities Act (ADA). This final rule provides guidance about the extent to which employers may pay incentives or provide rewards to encourage employees to participate in a wellness program that involves […]

DOL Proposes New SBC Template for 2017

UPDATE: On April 6, 2016, the Department of Health and Human Services (HHS), DOL, and Department of the Treasury finalized the proposed SBC template, Uniform Glossary, and instructions. The Departments confirmed that plans and issuers shall use the final SBC template and associated resources beginning on the first day of the first open enrollment period […]

ACA Reporting Deadlines Extended

On Monday, December 28, 2015, the IRS provided employers, payroll vendors, and third party reporting solutions with a short reprieve from the looming ACA reporting deadlines under Code 6055 and Code 6056. IRS Notice 2016-4 extends the deadlines for distributing employee statements and for filing reports with the IRS. The general deadlines follow the Form […]

Congress Puts The Brakes On The Cadillac Tax

CADILLAC TAX DELAYED On Friday, December 18, 2015, President Obama signed into law a more than $1.5 trillion omnibus spending and tax extender package containing a two year delay of the forty percent excise tax on high cost health coverage, otherwise known as the Cadillac Tax. Although the Cadillac Tax was estimated to generate a […]

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