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 […]

Three Takeaways for Group Health Plans from the Nondiscrimination Regulations

On May 18, 2016, the Office of Civil Rights (OCR) of the US Department of Health and Human Services (HHS) published final regulations implementing section 1557 of the Affordable Care Act (ACA). Section 1557 prohibits discrimination based on race, color, national origin, sex, or disability in health activities and programs that receive federal funding or […]

Managing Marketplace Notices: Action Required

Rumor has it that nearly 500,000 Marketplace Notices dated June 21, 2016 were sent to employers from the Department of Health and Human Services (HHS). If you haven’t received one already, count yourself lucky. Many employers began receiving these notices just before the July 4th holiday weekend. The notices are designed to inform an employer that an […]

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