As 2019 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health...more
10/18/2019
/ Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Benefit Plan Sponsors ,
Civil Rights Act ,
COBRA ,
Cost-of-Living Adjustment (COLA) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Liability Issues ,
Equal Employment Opportunity Commission (EEOC) ,
Federal Contractors ,
HDHP ,
Health and Welfare Plans ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Individual Mandate ,
IRS ,
Minimum Essential Coverage ,
OFCCP ,
Retirement Plan ,
Shared Responsibility Rule ,
Title VII ,
TPAs ,
Wage and Hour
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As reported in our “2018 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare,” the Tax Cuts and Jobs Act repealed the individual mandate, which spawned a lawsuit challenging the whole of the Affordable Care Act...more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 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
As 2016 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more
11/10/2016
/ Americans with Disabilities Act (ADA) ,
Benefit Plan Sponsors ,
Business Associates ,
Cadillac Tax ,
Civil Rights Act ,
Cloud Service Providers (CSPs) ,
Cost-of-Living Adjustment (COLA) ,
Employee Benefits ,
Employer Group Health Plans ,
Equal Employment Opportunity Commission (EEOC) ,
Federal Contractors ,
Form 1094 ,
Form 1095 ,
GINA ,
Grandfathered Status ,
Health and Welfare Plans ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Health Savings Accounts ,
Healthcare Reform ,
HIPAA Audits ,
Large Employer ,
Mental Health Parity Rule ,
Minimum Essential Coverage ,
Non-Discrimination Rules ,
OFCCP ,
PCORI ,
Section 1557 ,
Section 6055 ,
Section 6056 ,
Self-Insured Health Plans ,
Shared Responsibility Rule ,
Summary of Benefits and Coverage ,
Telemedicine ,
Title VII ,
Wellness Programs ,
Year-End Compliance Checklist
As a reminder, effective January 1, 2016, employers must offer minimum essential coverage to 95% or more (up from 70% or more for 2015) of their full-time employees and their dependents each month or pay a very steep penalty....more
As 2015 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more
11/23/2015
/ Affordable Care Act ,
Benefit Plan Sponsors ,
Cadillac Tax ,
Cafeteria Plans ,
Employer Group Health Plans ,
Family and Medical Leave Act (FMLA) ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Large Employer ,
PCORI ,
Same-Sex Marriage ,
Section 6055 ,
Section 6056 ,
Self-Insured Health Plans ,
Shared Responsibility Rule ,
Summary of Benefits and Coverage ,
W-2 ,
Wellness Programs ,
Year-End Planning
2015 is a significant year for health care reform because the large employer shared responsibility penalties under Internal Revenue Code Section 4980H take effect for most large employers. ...more
Welcome to the SW Benefits Update, formerly the Employee Benefits Update.
Historically, employers have had complete discretion in deciding whether to offer group health plan coverage to their employees. If they offered...more
On July 2, 2013, the Treasury Department informally announced that large employers will have an additional year to comply with the employer shared responsibility penalty provisions in Section 4980H of the Internal Revenue...more