HHS Releases Inflation-Adjusted Federal Civil Penalty Amounts
The Department of Health and Human Services (HHS) issued its Annual Civil Monetary Penalties Inflation Adjustment.
IRS Releases Final Forms and Instructions for 2018 ACA Reporting
The Internal Revenue Service (IRS) released instructions for both the Forms 1094-B and 1095-B and the Forms 1094-C and 1095-C and Forms 1094-B, 1095-B,1094-C, and 1095-C.
Tri-Agency Proposed Rule on Health Reimbursement Arrangements
The Department of the Treasury (Treasury), Department of Labor (DOL), and Department of Health and Human Services (HHS) (collectively, the Departments) released their proposed rule regarding health reimbursement arrangements (HRAs) and other account-based group health plans. The DOL also issued a news release and fact sheet on the proposed rule.
COBRA Notices
COBRA requires group health plans to provide notices to covered employees and their families explaining their COBRA rights when certain events occur.
IRS Memo on Fixed Indemnity Health Plan Benefits Tax Treatment
On January 20, 2017, the IRS released a Memorandum on the tax treatment of benefits paid by fixed indemnity health plans that addresses two questions.
EEOC Issues New Guidance on National Origin Discrimination
National origin discrimination is discrimination because an individual is, or the individual’s ancestors are, from a certain place or has the physical, cultural, or linguistic characteristics of a particular national origin group, including Native American tribes.
Flow Chart of Key Wellness Program Regulations
UBA has created a flow chart with decision trees to help employers ascertain which rules apply to their wellness program as a result of its design.
What Employers Need to Know about the IRS-SSA-CMS Data Match Program
The program enables the IRS, Social Security Administration, and Centers for Medicare and Medicaid Services to share information about whether Medicare beneficiaries or their spouses are working.
Overtime Exemption Rules Arrive
After a long wait, the Department of Labor has released the revisions to the white collar overtime exemption rules in the Fair Labor Standards Act. The new rule becomes effective on December 1, 2016.
Same-Sex Marriages and Group Health Benefits
From 2013 to 2015, a series of Supreme Court cases and government updates have changed the landscape of the way employers must consider same-sex spouses in relation to employee benefits.
What Plan Sponsors of Group Plans Need To Know About ERISA
The Employee Retirement Income Security Act (ERISA) was signed in 1974. The U.S. Department of Labor (DOL) is the agency responsible for administering and enforcing this law. For many years, most of ERISA's requirements applied to pension plans.
Employer Payment Plans
The regulatory agencies have recently issued guidance that may affect employers that have been reimbursing premiums for individual health coverage or Medicare Part B, Part D or Medigap premiums for active employees.