<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> MSP Working Aged Provisions and Same-Sex Marriages
The Medicare Secondary Payer (MSP) Working Aged provisions generally require that Medicare be secondary payer to group health plans for individuals age 65 or over […]
<span style="color: rgb(120, 92, 165); font-family: arial;"><b>401(k):</b></span> Mid-Year Amendments to Safe Harbor Plans with Respect to Windsor
Mid-Year Amendments to Safe Harbor Plans with Respect to Windsor: Under Treasury Regulations, a 401(k) safe harbor plan must be adopted before the beginning of […]
<span style="color: rgb(120, 92, 165); font-family: arial;"><b>401(k):</b></span> IRS Provides Further Windsor Guidance for Qualified Retirement Plans
From Thomson Reuters The IRS has provided further guidance in Notice 2014-19 regarding the effect of the Supreme Court’s Windsor decision (requiring federal recognition of […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Same-Sex Spouse Coverage
Same-Sex Spouse Coverage: Beginning with the 2015 plan year, a health insurance issuer offering non-grandfathered health coverage must offer legally married same-sex spouse coverage, if they […]
<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 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(120, 92, 165); font-family: arial;"><b>401(k)</b></span> 401(k): Same-Sex Marriage Guidance
401(k): Same-Sex Marriage Guidance–Key Section of DOMA Ruled Unconstitutional The Supreme Court recently struck down Section 3 of the Defense of Marriage Act (DOMA), which […]