<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Soliciting Tax Identification Numbers & Section 6055 Reporting
The IRS has issued proposed regulations for Section 6055 reporting of minimum essential coverage. Employers with self-insured health plans must report this information to the […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Opt-out Payment Arrangements and Employer Impact
The IRS recently released proposed regulations that for the most part address matters relating to the individual shared responsibility provision; however, additional information is included […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Draft 2016 1094/1095 Reporting Forms
The IRS has released DRAFT versions of the 2016 1094/1095 reporting forms. There are very minimal changes to the draft forms over the 2015 versions. […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Employer Exchange Subsidy Notices – Appeal or Not?
Introduction The Affordable Care Act (ACA) requires all public Exchanges to notify employers when an employee is receiving a subsidy (tax credits and cost-sharing reductions) […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Wellness Notice for Employer-Sponsored Wellness Programs
New rules published on May 17, 2016, under the Americans with Disabilities Act (ADA) require employers who offer wellness programs that collect employee health information […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Civil Penalties Update
On July 1, 2016, the U.S. Department of Homeland Security and the U.S. Department of Labor (“DOL”) jointly issued an interim final rule that significantly […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Warning Signs when Determining Mental Health Parity Compliance
The Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) requires group health plans to ensure that the financial requirements and treatment limitations on […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> ACA and the Reimbursement of Individual Policy Premiums
The IRS recently issued a series of information letters (Letter 2016-0023; Letter 2016-0005; Letter 2016-0021; Letter 2016-0019) discussing arrangements in which employers reimburse employees for […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Taxability of Wellness Incentives
If you offer a wellness program with incentives, are you taxing those incentives appropriately? The IRS recently released a memo that provides clarification with regard […]