Posts Categorized: Health Benefits

If You Have Less than 50 Employees, Read This

in Affordable Care Act, Health Benefits

You may not yet have heard about a new type of health plan arrangement created in December 2016 for small employers – the “QSEHRA”.  Many employers, particularly small employers, were adversely affected by a change in the law prohibiting employers from reimbursing employees for the cost of their individual health policies.  Under this new law, Qualified Small Employers can adopt a Health Reimbursement Arrangement that complies with the rules set out in Internal Revenue Code Section 9831(d).  These new arrangements are available only to employers with less than 50 full-time employees and full-time equivalent employees who offer no health plan… Continue Reading

President Trump Administration Freezes New Regulations

in Fiduciary Issues, Health Benefits, Welfare Benefits

Soon after Donald Trump officially became the forty-fifth president of the United States, Reince Priebus, the President’s Chief of Staff, issued a memorandum freezing all pending regulations.  This memorandum is similar to the memorandums issued at the beginning of prior administrations.  In general, and subject to certain exceptions, the memorandum provides the following – Agencies shall send no new regulations to be published in the Federal Register until an appropriate individual appointed or designated by the President reviews such regulation. With respect to regulations that have been sent to the Federal Register but not yet published, agencies must immediately withdraw… Continue Reading

Required Reading – New Instructions for ACA Reporting

in Affordable Care Act, Health Benefits, Tax Issues

Unlike the forms for the 2015 calendar year, the 2016 Forms 1095-C must be provided to employees by January 31 and must be submitted to the IRS electronically by March 31 (for those with under 250 forms submitting on paper, the deadline is February 28).  Newly revised forms and instructions for this purpose have just been released.  Although the forms have not changed much, the instructions have changed significantly.  The penalties for failing to file a correct form with the IRS or an individual is $260 for each; certain caps and exceptions apply. Even those who mastered the 2015 instructions… Continue Reading

The Latest Win for Wellness Programs May Be More of a Win for the EEOC

in Health Benefits, Wellness Programs

Although the U.S. District Court for the Eastern District of Wisconsin held that the employer wellness program at issue in EEOC v. Orion Energy Systems did not violate the ADA, the EEOC may find much it likes in this court’s rationale.  The Americans with Disabilities Act (ADA) prohibits employers from requiring employees to undergo medical examinations or answer disability-related questions, but provides certain exceptions that relate to benefit plans or wellness programs.  There have been several recent cases interpreting these exceptions, many of which had been clear wins for employer wellness programs. In this case, Orion (the employer) waived the… Continue Reading

ACA Reporting – Multiple Coverage and Requesting SSNs

in Affordable Care Act, Health Benefits

Newly proposed IRS regulations seek to clarify certain aspects of reporting of minimum essential coverage by employers and issuers under Code Section 6055.  Here, we focus on proposals that impact employer reporting (Part III of Form 1095-C).  These rules do not affect Parts I and II of Form 1095-C. No duplicative reporting required:  Because the prior rules regarding reporting of duplicative minimum essential coverage (MEC) were confusing, these proposed rules clarify that: If an individual is covered by more than one plan providing MEC provided by the same reporting entity (the plan sponsor, for a single-employer self-funded plan), reporting is… Continue Reading