<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Expiration of Shared Responsibility Transition Relief
In its final rule on employer shared responsibility under the ACA, the IRS granted several temporary exceptions to the requirements of the rule in order […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> IRS Releases Publication 502 and Publication 503 for 2015 Tax Returns
The IRS released Publication 502 and Publication 503 for use in preparing 2015 tax returns. Publication 502 includes medical expenses that are deductible on a taxpayer’s […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Subrogation Rights
The United States Supreme Court recently decided the case of Montanile v. Board of Trustees. This case will be of interest to employers with self-insured […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Health FSAs and COBRA Continuation
This is the fourth and final installment of our series of blogs on IRS Notice 2015-87. The first three blogs (and much of the Notice) […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Full-time Employee Status – IRS Notice 2015-87.
This is the third in our series of Blogs covering IRS Notice 2015-87. The first blog discussed the integration of HRAs and similar arrangements into […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Cadillac Tax Delayed to 2020
On December 18, President Obama signed the Consolidated Appropriations Act, 2016 which delayed the pending “Cadillac Tax” by two years. This means the tax will not go into […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> 1094/1095 Reporting Extension!
The IRS has announced a two-month extension to furnish the IRS Forms 1095-B and 1095-C to employees resulting in a due date of March 31, 2016 instead […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Affordability of Employer-Sponsored Health Coverage
This is the second in a series of blogs covering IRS Notice 2015-87. In our first blog, we discussed important considerations regarding the integration of […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Integration of HRAs with Group Health Plans
The IRS recently published Notice 2015-87 which provides additional guidance to employers on compliance with the Affordable Care Act (“ACA”). This Notice is lengthy and […]