Smaller employers beware: IRS doesn’t want paper ACA filings next year (or paper W-2 and similar filings, for that matter)
Start lining up a payroll and/or ACA reporting vendor now The IRS has proposed two significant changes to electronic filing requirements for various information returns including not just the Forms 1094-C and 1095-C filings required of many employers by the Affordable...
HR Compliance Check: With National Breastfeeding Month around the corner, be sure your lactation break policy and related facility accommodations are compliant
August is National Breastfeeding Month. With many employers starting to see employees migrating back to the office with more regularity, addressing lactation breaks and related accommodations may be something you haven’t had to give much thought to during this time of...
ERISA true crime: Sleep study fraudsters to face long, dark nights in prison
A recent DOL case is another illustration of the importance of prudent oversight of healthcare plans by the plans’ fiduciaries.
Three things to note as the year draws to a close…
IRS puts damper on prepaying 2018 property taxes, Court rescinds EEOC wellness regs…for 2019, Oregon may jump on “Let’s tax health insurance!” bandwagon We have a mixed bag for you in this last blog post of 2017: A pair of tax issues (one federal, one state), and a...
Employers, employees scramble to consider tax-related actions to take before year-end
Grab your CPA's cell number! With the ink from President Trump’s signature on the new tax reform bill not even dry, employers and employees are scrambling to try to understand what if any actions to take in the next nine days to avoid a more adverse tax result for...
San Francisco Health Care Security Ordinance: Key Changes for 2018
Three key changes are coming to the San Francisco Health Care Security Ordinance for 2018.
Rolling Back Contraceptive Coverage? Play by the Regular Benefit-Cutback Notice Rules
Employers looking to roll back coverage of contraceptives, pursuant to the interim rules, must play by the regular rules regarding notice-of-benefit cutbacks.
The Next Big Question on New York Paid Family Leave: How Do We Determine Tax Obligations?
There are several tax issues raised by the New York Paid Family Leave law, and this post addresses those questions.
Dependent Child Pregnancy … To Cover or Not Cover? What’s Required?
How do you know if your fully insured health plan is required to cover expenses related to a dependent child’s pregnancy? Lockton Compliance explains.
Déjà Vu: Massachusetts Proposes Regulations for Employer Tax Assessments To Help Offset State Costs
Beginning next year, the ghost of Massachusetts health reform will be back to haunt employers in the form of a new tax.
IRS Pulls the Veil Off (Scarlet) Letter 226J
The IRS recently updated its online Q&A regarding enforcement of the Affordable Care Act’s employer mandate.
Goodbye to the Transitional Reinsurance Fee – Almost: Final Scheduled Payment Coming Due Nov. 15
The Transitional Reinsurance program helps stabilize individual insurance premiums offered through the marketplaces. The final year the TRF applied was in 2016.
California’s Move to Protect the Innocent from Balance Billing
The Golden State Joins Five Others in Comprehensively Protecting Healthcare Consumers from Certain Balance Billing Practices In our era of managed healthcare plans, insurers and employer sponsors of group health plans go to great lengths to encourage their enrollees...
Playtime is Over: IRS Gets Serious on ACA Mandate Enforcement (But Will Congress Deliver Us from the Effort?)
The Affordable Care Act (ACA) imposes health insurance coverage mandates on individuals and employers, but to this point the IRS has been slow to enforce the mandates. That may no longer be the case as the IRS signals it is prepared to begin an enforcement effort in...