In this issue:

- Assess the Workforce

- Choose Whether to "Pay" or to "Play"

- Evaluate Existing Wellness Programs and/or Implement New Wellness Programs to Enhance Employees' Health Profiles and to Avoid or Minimize the "Cadillac Tax"

- Understand and Be Ready to Comply with New Tax-Related Changes and Requirements

- Conduct Self-Audits to Ensure Compliance

An excerpt from "Conduct Self-Audits to Ensure Compliance"

The DOL has already begun auditing employers' group health plans and is expected to step up its auditing efforts this year. As is typical of a DOL group health plan audit, the DOL is seeking documentation that demonstrates an employer's compliance with the Affordable Care Act. An insufficient response to a DOL audit request could lead to additional inquiries and even lawsuits. Moreover, various penalties could be imposed by the DOL and/or the IRS for failure to implement certain Affordable Care Act-related coverage mandates.