Now that same-sex couples have the freedom to marry in every state, employers must consider whether plan amendments and administrative changes are necessary.
On June 26, the US Supreme Court issued its landmark...more
Now is the time for employers to focus on next steps.
Yesterday, the US Supreme Court, in a 6–3 decision, held that the Internal Revenue Service (IRS) regulations issued in 2012 under the Affordable Care Act (ACA)...more
The regulations are a win for employers, but there is still important work to be done during the comment period.
On April 17, the Equal Employment Opportunity Commission (EEOC) released proposed regulations under the...more
Employers should note upcoming cafeteria plan design changes that require an amendment no later than December 31, 2014 and other upcoming 2015 action items....more
Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies.
The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more
Group health plan sponsors turn their attention to completing 2013 tasks, implementing upcoming 2014 changes, preparing for the ACA Shared Responsibility requirement in 2015, and documenting recent extensive plan changes....more
Plan sponsors should review their health reimbursement arrangements, employer payment plans, health flexible spending arrangements, and employee assistance programs to ensure they comply with ACA market reforms....more
Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance.
On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more
Calendar-year plans should use updated IRS Form 720 and related instructions to file by July 31 deadline.
Under the Affordable Care Act (ACA), for plan years ending on or after October 1, 2012, plan sponsors of...more
New notice describing availability of Exchange coverage must be provided by October 1, 2013.
Employers welcome a one-year delay in the Shared Responsibility excise tax.
On July 2, the U.S. Department of the Treasury (Treasury) made a surprise announcement—in an unusual place—that implementation of the employer...more
High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15....more
As 2012 closes, group health plan sponsors turn their attention to completing 2012 tasks, implementing upcoming 2013 changes, and preparing for the full impact of ACA in 2014.
As 2012 draws to an end, employers pass...more