<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> ACA and the Reimbursement of Individual Policy Premiums
The IRS recently issued a series of information letters (Letter 2016-0023; Letter 2016-0005; Letter 2016-0021; Letter 2016-0019) discussing arrangements in which employers reimburse employees for […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> 2017 Cost-sharing Limits
The Department of Health and Human Services released finalized regulations establishing limits on annual out-of-pocket maximums for 2017. The regulations set the 2017 out-of-pocket maximum limit […]
<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 […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Federally-Facilitated Marketplace’s 2016 Employer Notice Program
According to a recent FAQ released from the Centers for Medicare & Medicaid Services (“CMS”), the federally-facilitated marketplace (“FFM”) will begin its employer notice program […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> 2015 Transitional Reinsurance Form Available
The Centers for Medicare and Medicaid Services (CMS) announced that the 2015 Transitional Reinsurance Program Annual Enrollment and Contribution Form is now available. The form […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> 1094 1095 Reporting – Extensions & Substitute Forms
Filing Extensions As the countdown to our first 1094 1095 reporting season creeps ever closer to the ominous filing deadline, many employers continue to scramble […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Notice 2015-60: PCORI Fees
The latest PCORI fee amounts have been released! Notice 2015-60 announced the PCORI fee for policy years and plan years that end on or after October 1, […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Expansion of Small Group Definition Thwarted!
On October 7, 2015, President Obama signed the Protecting Affordable Coverage for Employees Act (“PACE”) which preserves the definition of small employer to mean an […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Section 6055 Proposed Regulations Coming
The IRS has released Notice 2015-68 advising taxpayers that they intend to propose regulations relating specifically to Section 6055 information reporting on minimum essential coverage. […]