2016 Form 5500 – IRS Says Do Not Answer these Questions
Late last year, the U.S. Department of Labor released the 2015 Form 5500. This new form included proposed compliance questions that were not approved by […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> 5500 Changes Coming Soon!
In July, the Department of Labor, Internal Revenue Service and Pension Benefit Guaranty Corporation (“Agencies”) jointly released proposed rules that recommend substantial changes to the […]
<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> Haven’t Submitted Your ACA Returns? They Can Still Be Filed After Deadline
If you are an applicable large employer or self-insured employer, the deadline to electronically file ACA information returns with the IRS was midnight ET on […]