2021 Penalty Amounts for ERISA Health and Welfare Plans
On January 14, 2021, the U.S. Department of Labor (“DOL”) published its annual announcement of civil monetary penalties for various employee benefits-related violations under ERISA, […]
ICHRAs and the Shared Responsibility Payment: Final Regulations
The IRS outlined final rules regarding the shared responsibility payment (SRP) and other nondiscrimination rules applicable to health reimbursement arrangements (HRAs) and other account-based group […]
CAA #1 The Consolidated Appropriations Act with COVID-19 Relief: An Overview
Beginning in 2021, employers who sponsor group health plans (GHPs) must begin complying with several requirements of the Consolidated Appropriations Act (CAA) of 2021. The […]