<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Notice of Coverage Options Available Through the Exchanges Delayed
Notice of Coverage Options Available Through the Exchanges: On January 24, the DOL released additional FAQs on the Affordable Care Act (ACA) implementation. Of note, is that […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Small Employer Health Care Tax Credit
Small Employer Health Care Tax Credit: The IRS recently released Form 8941 for the 2012 tax year, which is used by eligible small employers to calculate […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> New IRS Guidance on Employer Shared Responsibility Rules
New IRS Guidance on Employer Shared Responsibility Rules: On Jan. 2, 2013, the Internal Revenue Service (IRS) published a proposed rule, “Shared Responsibility for Employers Regarding […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Transitional Reinsurance Program Fee
Transitional Reinsurance Program Fee: Section 1341 of the Affordable Care Act provides that a transitional reinsurance program be established in each State to help stabilize premiums […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Additional Medicare Tax
Additional Medicare Tax: The Internal Revenue Service (IRS) has issued proposed regulations and a set of frequently asked questions (FAQs) on the Additional Medicare Tax. It […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> 90 Day Waiting Period Limit
90 Day Waiting Period Limit: Beginning in 2014, a group health plan may not use a waiting period that exceeds 90 days (see IRS Notice 2012-58). A […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Play or Pay FTE Safe Harbor
Play or Pay FTE Safe Harbor: This IRS recently issued Notice 2012-58 describing safe harbor methods that employers may use (but are not required to use) to determine […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> MLR Rebate Activity
MLR Rebate Activity: Fully insured group health plans receiving a rebate under the new Medical Loss Ratio (MLR) provision of the Affordable Care Act (ACA) can […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Supreme Court Upholds Health Care Reform
Supreme Court Upholds Health Care Reform: The Supreme Court ruled today that the individual mandate (one of the central provisions of the Patient Protection and Affordable […]