<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Section 1557 Reminder
Section 1557 is the nondiscrimination provision of the Affordable Care Act (ACA). Here’s a summary: Applies To: Health benefits of certain employers that receive federal […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> 2018 Cost-sharing Limits
The Department of Health and Human Services released finalized regulations establishing cost-sharing limits on annual out-of-pocket maximums for 2018. The regulations set the 2018 out-of-pocket maximum […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> 1094/1095-C FAQs Released
As employers prepare to begin the 2nd year of ACA reporting, the IRS has released additional FAQs that applicable large employers (“ALE”) may find helpful […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> 21st Century Cures Act
Qualified Small Employer HRAs Congress has passed the 21st Century Cures Act that, among other things, allows small employers to maintain general-purpose, stand-alone health reimbursement […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Avoiding Discrimination: Former Employee HSA Contributions
The IRS recently issued a private letter ruling answering whether or not an employer could contribute a different amount to a former employee’s HSA than […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> 2016 Transition Relief for Section 6055 and 6056 Reporting
Extension for Providing Employee Statements The IRS has announced 2016 transition relief that includes a 30 day extension to furnish the Section 6055 & 6056 employee […]
2016 Form 5500 – Advance Informational Version Available
The U.S. Department of Labor along with the IRS and the Pension Benefit Guaranty Corporation has released advance informational copies of the 2016 Form 5500 and […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> New PCORI Fee Announced!
The latest PCORI fee amount has been released! Notice 2016-64 announced the PCORI fee for policy years and plan years that end on or after October 1, […]
<span style="color: rgb(120, 92, 165); font-family: arial;">401(k)</span> 2017 Inflation Adjustments
The IRS has provided 2017 inflation adjustments that could impact certain dollar limits that apply to 401(k) plans. An overview of the guidance on the 2017 […]