Category: Uncategorized

On Sept. 13, 2013, the IRS issued Notice 2013-54, which includes details on permissible health reim-bursement arrangements (HRAs), provides some clarification on minimum essential, minimum value and affordable coverage, and addresses payment of individ…

The health marketplaces are starting to accept applications, and with that, interest in the premium subsidy process is increasing.

The IRS has issued the long-awaited rules on required reporting of minimum essential coverage (under Code Section 6055) and affordable, minimum value coverage (under Code Section 6056).

The countdown has begun to what some consider a soft launch of the public insurance exchanges established under the landmark health law known as the Patient Protection and Affordable Care Act (PPACA), yet many employers remain unprepared.

On Sept. 23, 2013, the IRS issued Notice 2013-61. This notice provides a special process for employers to make refund claims or internal adjustments of FICA and federal income tax (FIT) that was withheld or paid in connection with same-sex spouse benef…

Details continue to emerge on how the federal government will implement the decision of the U.S. Supreme Court that part of the Defense of Marriage Act (DOMA) is unconstitutional. On Sept. 18, 2013, the Department of Labor’s Employee Benefit Security A…

Many employers are uncomfortable foregoing the marketplace/exchange notice, even with the highly unusual DOL release stating that penalties would not be applied to employers that fail to provide the notice. If you fall in this category, we encourage yo…

PPACA brings numerous responsibilities and options to employers. Below is a summary of the PPACA provisions that apply to group health plans and whether the provision applies to self-funded plans.

PPACA brings numerous responsibilities and options to employers. Below is a summary of the PPACA provisions that apply to group health plans and whether the provision applies to insured large group plans.