H&W: 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 which employees are treated as …
H&W: $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 flexible spending arrangements (health FSAs) …
H&W: 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 issuers and plan sponsors of …
H&W: Key Tax Provisions in the Affordable Care Act
Key Tax Provisions in the Affordable Care Act: The IRS has posted a list of tax provisions under the Affordable Care Act that are now in effect. This list provides a brief …
H&W: COBRA Coverage Audit
COBRA Coverage Audit: The IRS seems to be stepping up its efforts to ensure that employers comply with COBRA continuation coverage rules — most recently by updating its standards for COBRA …