<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> IRS Releases 2014 HSA Contribution Limits
IRS Releases 2014 HSA Contribution Limits: The IRS has released Revenue Procedure 2013-25, which provides the 2014 cost-of-living contribution and coverage adjustments for HSAs. The new […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Sequestration and Tax-Exempt Health Care Credit
Sequestration and Tax-Exempt Health Care Credit: The Affordable Care Act (ACA) provides a tax credit to eligible small employers to assist them with purchasing health insurance for […]
<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> 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> $2,500 Limit for Health FSAs
$2,500 Limit for Health FSAs: The IRS recently released guidance on the effective date of the $2,500 limit (as indexed for inflation) on salary reduction contributions to health […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Proposed Rule on Comparative Effectiveness Fees
Proposed Rule on Comparative Effectiveness Fees: On April 12, 2012, the IRS issued proposed regulations addressing the fees imposed by the Affordable Care Act on certain health plan […]