ICHRAs and the Shared Responsibility Payment: Final Regulations
The IRS outlined final rules regarding the shared responsibility payment (SRP) and other nondiscrimination rules applicable to health reimbursement arrangements (HRAs) and other account-based group […]
IRS Releases 2019 HSA Reporting Forms
The Internal Revenue Department released 2019 HSA Reporting Forms (Form 5498-SA and Form 1099-SA) and their corresponding instructions. Filing and deadline dates have been updated. […]
EEOC Removes Affected Provisions of Wellness Incentive Rules from CFR
As previously reported, in 2017, a U.S. federal district court issued an order vacating the wellness plan incentive rules imposed under the Americans With Disabilities […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> 21st Century Cures Act
Qualified Small Employer HRAs Congress has passed the 21st Century Cures Act that, among other things, allows small employers to maintain general-purpose, stand-alone health reimbursement […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> 2014 Publication 969 Released: <em>Just in Time for Tax Filing!</em>
The IRS has released the 2014 Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Publication 969 provides the general rules for: Health savings […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> 2013 Publication 969: HSA, FSA, HRA and MSA
2013 Publication 969: HSA, FSA, HRA and MSA: The IRS has released the 2013 Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. This publication […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> IRS Releases Publications 502 and 503 for 2013 Tax Returns
The IRS releases Publications 502 and 503 for use in preparing 2013 tax returns. Publication 502 lists the medical expenses that are deductible on a […]
<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 […]