<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> 2014 Inflation Adjustments for Health and Welfare Plans
The Internal Revenue Service has announced various 2014 inflation adjustments for health and welfare plans. The items related to Health and Welfare benefit plans include […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Updated Health FSA Carryover and Cafeteria Plans
The IRS has updated health FSA carryover and cafeteria plans that impacts Section 125 Cafeteria Plans and health Flexible Spending Accounts (FSAs). An overview of this […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Phase Down of ERRP Web Site
Phase Down of ERRP Web Site: The Centers for Medicare and Medicaid Services (CMS) is phasing down the Early Retiree Reinsurance Program (ERRP) Secure Website (SWS) so […]
<span style="color: rgb(120, 92, 165); font-family: arial;"><b>401(k)</b></span> 401(k): Same-Sex Marriage Guidance
401(k): Same-Sex Marriage Guidance–Key Section of DOMA Ruled Unconstitutional The Supreme Court recently struck down Section 3 of the Defense of Marriage Act (DOMA), which […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Correcting Overwithholding on Same-Gender Spouse Benefits
The IRS has issued guidance for employers and employees correcting overwithholding on same-gender spouse benefits for claims for refunds or adjustments of overpayments of Federal Insurance […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Recent ACA Guidance Recap
Several government agencies have recently issued clarifying regulations/FAQs and proposed rules. See below for a summary of this information. Small Business Health Care Tax Credit: The IRS […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Guidance on Minimum Essential Coverage
Final regulations issued August 27th on the individual mandate included provisions clarifying what constitutes Minimum Essential Coverage under an eligible employer sponsored plan. This is relevant in […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Health Plan & Tax Guidance on DOMA Ruling
Health Plan & Tax Guidance on DOMA Ruling: On August 29, 2013, the IRS provided its initial guidance (Rev. Rul. 2013-17 and accompanying FAQs for same-sex marriages and civil unions) regarding […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Clarifying Out-of-Pocket Limits for 2014
Out-of-Pocket Limits for 2014: There have been recent reports in the media about a delay in imposing the maximum amount of cost sharing that participant’s […]