IRS ANNOUNCES EXPANDED RULE FOR CAFETERIA PLAN ELECTION CHANGES
The IRS has announced a change in the rules regarding eligibility of taxpayers for a premium tax credit undersection 36B of the Affordable Care Act. […]
Advanced Informational Copies of Form 5500 Released by Federal Agencies
Last week the DOL, IRS and PBGC released the 2018 Form 5500 Series along with Schedules, Instructions and the IRS’ separate release of an updated […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Additional Cafeteria Plan Election Changes
The IRS has expanded the list of events that will permit an employee to change his or her cafeteria plan election. See IRS Notice 2014-55 […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> IRS Guidance: Same-Sex Spouses In Cafeteria Plans , Health FSAs, HSA, and DCAPs
The Internal Revenue Service has provided additional guidance on the effect of the Supreme Court’s decision in the Windsor case on same-sex married persons who […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> IRS FAQs Regarding Same Sex Marriage and Health Coverage
The IRS recently published updated FAQs on health coverage for individuals of the same sex who are married under state law. The complete list of […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> 2014 Employer Plan Year Reminders
The following is a recap of some of the provisions impacting employer plans for plan years beginning on or after January 1, 2014. Please note […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Legal Status of Certain Account-Based Funding Arrangements Under the Affordable Care Act
Recent guidance from the Department of Treasury, Labor and Health and Human Services has clarified the legal status of certain account-based funding arrangements under the […]
<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 […]