As reported in our November 7, 2018 SW Benefits Blog Zombie Benefits – Are Health Reimbursement Arrangements (“HRAs”) Back From the Dead?, the Departments of Health and Human Services, Labor, and Treasury (the “Agencies”)...more
9/11/2019
/ Affordable Care Act ,
Code Sections 4980H ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Contributions ,
Employer Group Health Plans ,
Final Rules ,
HRA ,
Qualified Small Employer Health Reimbursement Plan (QSEHRAs)
As reported in our 2018 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare, the Section 4980H penalties are still in effect and the IRS is enforcing them. Employers continue to receive Letters 226J, which the IRS...more
As reported in our “2018 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare,” the Tax Cuts and Jobs Act repealed the individual mandate, which spawned a lawsuit challenging the whole of the Affordable Care Act...more
12/19/2018
/ Affordable Care Act ,
Code Sections 4980H ,
Constitutional Challenges ,
Department of Health and Human Services (HHS) ,
Department of Justice (DOJ) ,
Health Insurance ,
Healthcare ,
Individual Mandate ,
Reporting Requirements ,
Section 6055 ,
Section 6056 ,
Shared Responsibility Rule ,
Trump Administration ,
Unconstitutional Condition
As open enrollment approaches for the 2019 calendar year, below are some items employers may want to consider:
Wellness program changes – Many employers change their wellness programs during open enrollment. This is a...more
8/31/2018
/ Association Health Plans ,
Code Sections 4980H ,
Department of Labor (DOL) ,
Domestic Partnership ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Federal Poverty Line ,
IRS ,
Large Employer ,
Obergefell v. Hodges ,
Open Enrollment ,
Summary of Benefits and Coverage ,
Wellness Programs
As 2017 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are presenting our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 will cover...more
10/18/2017
/ 21st Century Cures Act ,
AARP ,
Affordable Care Act ,
Breach Notification Rule ,
Cadillac Tax ,
Centers for Medicare & Medicaid Services (CMS) ,
Civil Rights Act ,
Cloud Service Providers (CSPs) ,
COBRA ,
Code Sections 4980H ,
Cost-of-Living Adjustment (COLA) ,
Cost-Sharing ,
Department of Health and Human Services (HHS) ,
Disability Benefits ,
Electronic Protected Health Information (ePHI) ,
Employee Assistance Programs ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Employment Discrimination ,
Equal Employment Opportunity Commission (EEOC) ,
Executive Orders ,
Federal Contractors ,
Federal Poverty Line ,
Filing Deadlines ,
Form 5500 ,
Form 720 ,
Full-Time Employees ,
Health Insurance Exchanges ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Healthcare Reform ,
Information Letters ,
IRS ,
MHPAEA ,
Minimum Essential Coverage ,
Non-Grandfathered Health Plans ,
Open Enrollment ,
PCORI ,
Preventive Health Care ,
Qualified Small Employer Health Reimbursement Plan (QSEHRAs) ,
Religious Exemption ,
SBC ,
Section 1557 ,
Section 6055 ,
Section 6056 ,
Shared Responsibility Rule ,
Tax Credits ,
Tax Penalties ,
Telemedicine ,
Title VII ,
Trump Administration ,
Wellness Programs
Many employers were hopeful that the Code Section 4980H penalties would be repealed now that Republicans control Congress and Trump is in the White House. To date, that has not happened, nor has the IRS announced it will not...more