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Supreme Court Rules in King v. Burwell

On June 25, 2015, the U.S. Supreme Court ruled 6-3 in the King v. Burwell case to uphold federal subsidies in the states where the federal government is operating the insurance Marketplace under the Affordable Care Act. The...more

Can Retirees Use HSAs?

Yes – and no. A Health Savings Account (HSA) is like an IRA but for the payment of medical expenses instead of retirement income. HSA contributions are not taxed, and like IRA accounts, they belong to the employee. ...more

Permissible Discrimination in Health Benefits

The intense regulation of health care benefits, especially with respect to the Affordable Care Act, has created much confusion among employers. As a result, many employers do not understand that they may offer different...more

Final Rules for Offering Limited-Scope Dental and Vision Benefits

Under the Affordable Care Act (ACA), group health plans are prohibited from establishing any annual dollar limit on the amount of benefits for any individual. Group health plans must also provide certain preventive care...more

What Employers Need to Know About Employer Payment Plans

Some employers may have offered employees pre-tax dollars to help purchase insurance. Such arrangements are called Employer Payment Plans. Now, however, Employer Payment Plans are prohibited under the Affordable Care Act...more

Can HRAs Survive Healthcare Reform?

Health Reimbursement Arrangements (HRAs) are used to help employees pay for medical expenses incurred by the employee, his or her spouse, dependents, and any children who, at the end of the taxable year, have not attained age...more

Can FSAs Survive Healthcare Reform?

Flexible Spending Accounts (FSAs) or Health FSAs have for years enabled employers to offer employees the opportunity to spend non-taxable compensation on eligible medical expenses. FSAs could not only be used to pay for...more

New Employer Rules Soften Start of Healthcare Reform

It is a work in progress. There are so many moving parts to Healthcare Reform that implementing the Affordance Care Act (ACA) requires adjustments as theory meets reality. In July 2013, the deadline for large employers to...more

Small Employer Coverage Under the Affordable Care Act

The Affordable Care Act (ACA) does not require small employers to offer health coverage to their employees. If coverage is offered, however, the coverage must meet ACA requirements. The only exception is for grandfathered...more

Who Is a Full-Time Employee Under the Affordable Care Act?

Beginning January 1, 2015, the large employer mandate of the Affordable Care Act (ACA) requires that all full-time employees be offered minimum essential, affordable coverage. Penalties will be assessed for each month that a...more

A Rocky Rollout for the Individual Mandate

It should be news to no one that the implementation of the Affordable Care Act (“ACA”) requirement that individuals without employer sponsored health insurance must be covered by minimum essential coverage (the individual...more

Flexible Spending Accounts Become More Flexible

Flexible Spending Accounts (FSAs) or Health FSAs for years have let employers provide pre-tax dollars through employee salary reductions or employer contributions to an FSA account that the employee can spend as he or she...more

11/22/2013  /  Flexible Spending Accounts , HRA , IRS

Don't Miss Out: Transitional Relief Under the Affordable Care Act in 2013

Under the Affordable Care Act, beginning January 1, 2014, an employer with 50 or more full time employees is considered an Applicable Large Employer and must provide affordable coverage to its employees or face significant...more

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