<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Delicate Relationship Between Employers and Their Self-Insured Health Plans
When offering a group health plan to its employees, employers may wear many hats: Plan Sponsor, ERISA Fiduciary, ERISA Plan Administrator and Covered Entity. Our […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> IRS Releases New Form 720
The IRS has revised Form 720 and the instructions for reporting and paying the Patient Centered Outcomes Research Institute (PCORI) fee. The form and payment […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Employer Payment Plans and Individual Health Policies
The IRS recently put out a reminder in the form of an FAQ regarding employer payment plans. Generally, arrangements funded on a pre-tax basis that […]
<span style="color: rgb(120, 92, 165); font-family: arial;"><b>401(k):</b></span> Mid-Year Amendments to Safe Harbor Plans with Respect to Windsor
Mid-Year Amendments to Safe Harbor Plans with Respect to Windsor: Under Treasury Regulations, a 401(k) safe harbor plan must be adopted before the beginning of […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> New COBRA / CHIPRA Model Notices and Marketplace Special Enrollment
On May 2, 2014, the Department of Labor (DOL) issued a proposed rule and an FAQ (Part XIX) with clarifying information about the Affordable Care […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> How Do We Prepare a Plan Document for Our Self-Insured Health Plan?
Q: We are changing our company’s group health plan from insured to self-insured. Do we need to create a plan document, or can we use […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> HSA Contribution Limits for 2015
HSA Contribution Limits: HSA (health savings account) cost-of-living contribution and coverage adjustments for 2015 have just been issued in Revenue Procedure 2014-30. The new limits for calendar […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Employer ACA Reporting Rules
Your Compliancedashboard has been updated with Code Sections 6055 and 6056 final regulations outlining the requirements under health care reform for informational returns and individual […]
<span style="color: rgb(120, 92, 165); font-family: arial;"><b>401(k):</b></span> IRS Provides Further Windsor Guidance for Qualified Retirement Plans
From Thomson Reuters The IRS has provided further guidance in Notice 2014-19 regarding the effect of the Supreme Court’s Windsor decision (requiring federal recognition of […]