NY Office - 516-352-7000

NJ Office - 973-257-5558

fna@fnainsurance.com

Reform/PPACA/Compliance

NEW YORK CITY RELEASES SEXUAL HARASSMENT POSTER AND FACT SHEET

The New York City Commission on Human Rights has released a sample poster and fact sheet that employers may utilize to satisfy the upcoming New York City sexual harassment mandate...READ THE FULL ARTICLE


FEDERAL COURT UPHOLDS NEW YORK STATE’S ABILITY TO ALTER RISK ADJUSTMENT PAYMENTS

The United States District Court for the Southern District of New York has ruled that the New York State Department of Financial Services does have the authority to alter risk adjustment payments made to insurers under the Affordable Care Act...READ THE FULL ARTICLE


TRUMP ADMINISTRATION ISSUES FINAL RULE ON ASSOCIATION HEALTH PLANS

Last week, the Trump Administration unveiled  its final rule with respect to the Short-Term Limited Disability Insurance (or Short Term Plans(STPs))...READ THE FULL ARTICLE


NYC COMMISSION ON HUMAN RIGHTS PROMULGATES SEXUAL HARASSMENT POSTER & FACT SHEET

The New York City Commission on Human Rights has published a new Sexual Harassment poster that employers must prominently display in an employee common area (such as a breakroom) in order to comply with the Stop Sexual Harassment in NYC Act...READ THE FULL ARTICLE


DEPARTMENT OF LABOR RELEASES NEW MODEL CHIP NOTICE FOR EMPLOYERS

The U.S. Department of Labor has recently posted its updated model notice for information on employee eligibility for the Children’s Health Insurance Program...READ THE FULL ARTICLE


CMS RELEASES A FINAL RULING REGARDING RISK ADJUSTMENT PROGRAMS

After much speculation, the Centers for Medicare and Medicaid Services as well as the Department of Health and Human Services have promulgated the final rule regarding risk adjustment payments for the 2018 plan year...READ THE FULL ARTICLE


SUMMARY ANNUAL REPORTS DUE SEPTEMBER 30

The Summary Annual Reports for the plan year 2017 are due to participants and beneficiaries by September 30. Health plans that begin a plan year with 100 or more participants are required to furnish this form...READ THE FULL ARTICLE


MEDICAL LOSS RATIO REBATES COMING SOON TO PLAN SPONSORS

Medical loss ratio rebates for the 2017 plan year must be given to plan sponsors by September 30. The plan sponsors are subsequently responsible for disbursing the rebates to plan enrollees...READ THE FULL ARTICLE


PCORI FEES DUE JULY 31

PCORI fees for 2018 are due on July 31, 2018. The fee is $2.39 per covered life for all plans ending on or after October 1, 2017. Employers who sponsored insured...READ THE FULL ARTICLE


PRESIDENT TRUMP TO DISCONTINUE ACA RISK ADJUSTMENT PAYMENTS

The Trump Administration has announced that they will no longer continue to require ACA-covered employers to pay a risk adjustment fee. Under the ACA, the risk adjustments were a way...READ THE FULL ARTICLE


NEW JERSEY RELEASES GUIDANCE ON THE NEW EQUAL PAY ACT

New Jersey has recently released guidance on a key aspect of the Diane B. Allen Equal Pay Act. Any employer (regardless of location) that receives a contract with the State of New Jersey for a public work or...READ THE FULL ARTICLE


AMENDMENTS TO NEW YORK CITY FAIR WORKWEEK LAW

New York City has enacted amendments to the Fair Workweek Law. The changes allow employees to request a temporary schedule change up to twice a year... READ THE FULL ARTICLE 


 HIRING SUMMER INTERS? NOT SO FAST

As summer begins, many businesses will be hiring seasonal employees. Certain employers may also be looking to hire summer interns, either to assist with menial tasks ....READ THE FULL ARTICLE


NEW JERSEY PAY EQUITY LAW TOOK EFFECT JULY 1

On July 1, the Diane B. Allen Equal Pay Act took effect in New Jersey. Employers need to be ready to comply with the new law as soon as it becomes effective. Here is what you need to know... READ THE FULL ARTICLE


NEW YORK STATE WILL AMEND PAID FAMILY LEAVE TO ADD BEREAVEMENT LEAVE

On June 20, 2018, the New York State Assembly passed an amendment to the New York Paid Family Leave law that would allow eligible employees to take paid time off for bereavement. The New York State Senate passed this amendment on Tuesday, June 19...READ THE FULL ARTICLE


FINAL ASSOCIATION HEALTH PLAN RULES

With much anticipation, the Department of Labor released the Final Rules for Association Health Plans (“AHPs”). These rules have been expected since President Trump issued Executive Order 1381, on October 12, 2017 and the proposed regulations were...READ THE FULL ARTICLE


NEW YORK STATE ASSEMBLY PASSES NEW YORK HEALTH ACT

On June 14th, the New York State Assembly passed the New York Health Act by a vote of 91/46. This marks the fourth straight year...READ THE FULL ARTICLE


THE NLRB ISSUES NEW HANDBOOK RULES

In response to the case of The Boeing Company, 365 NLRB No. 154 (Dec. 14, 2017), the National Labor Relations Board has altered its approach to Handbook language determinations...READ THE FULL ARTICLE


OSHA ELECTRONIC SUBMISSION DUE JULY 1

This is a reminder to all businesses affected by OSHA’s electronic reporting rule that their 2017 data needs to be submitted to OSHA by July 1...READ THE FULL ARTICLE


SEVERAL MODEL FMLA NOTICES RECEIVE NEW EFFECTIVE DATE

HR360 reports that the Department of Labor’s Wage and Hour Division has decided to alter the effective date of certain FMLA Model Notices. The affected notices include...READ THE FULL ARTICLE


NEW JERSEY IMPLEMENTS INDIVIDUAL MANDATE

On May 30, Governor Phil Murphy signed into law an individual health insurance mandate for the state of New Jersey. Under this law, New Jersey residents will have to either obtain minimum essential health insurance or...READ THE FULL ARTICLE


OVERTIME PAY AND THE REGULAR RATE

The FLSA definition of what qualifies as the “regular rate” that an employer must use to calculate overtime states that...READ THE FULL ARTICLE


SUPREME COURT AFFIRMS THE USE OF CLASS ACTION WAIVERS IN ARBITRATION AGREEMENTS

On Monday, May 22, 2018, the Supreme Court decided that class action waivers in arbitration agreements did not violate the National Labor Relations Act (NLRA) and could be enforced under...READ THE FULL ARTICLE


FIVE ESSENTIAL FORMS FOR EVERY SUMMER HIRE

As summer rapidly approaches, employers around the country will be hiring temporary employees in high volume.  Here is a list of five forms that need to be filled out by all the new summer hires and kept by the employer through the duration of employment...READ THE FULL ARTICLE


ACA AFFORDABILITY THRESHOLD INCREASED FOR 2019

Rev. Proc. 2018-34, just released on May 22, states that the IRS has adjusted the affordability contribution percentage for all plans starting after December 31, 2018.  A benefits plan is deemed “affordable” under the ACA if the employee’s required contribution...READ THE FULL ARTICLE


NYS DFS INSURANCE CIRCULAR LETTER

Many brokers have recently received a New York State DFS circular detailing certain New York State rules surrounding insurance law. This circular merely re-iterates law that...READ THE FULL ARTICLE


 IRS RELEASES 2019 INFLATION ADJUSTMENTS FOR HSAs

The IRS has just released Rev. Proc. 2018-30, which details inflation adjustments for key parts of an HSA...READ THE FULL ARTICLE


AMERICAN PATIENTS FIRST: TRUMP ADMINISTRATION PROPOSES PRESCRIPTION DRUG FIXES

The Trump Administration recently unveiled a proposal to slash the high prescription drug prices in the country...READ THE FULL ARTICLE


GOVERNOR MURPHY SIGNS EXECUTIVE ORDER ALLOWING STRONGER STATE CONTROL OF THE NJ ACA

On Tuesday, May 15, New Jersey governor Phil Murphy announced a new plan wherein the state would assume the burden of keeping the Affordable Care Act afloat...READ THE FULL ARTICLE


FEDERAL AGENCIES RELEASE REGULATORY PLANS FOR THE FUTURE

Recently, the federal government released its semi-annual Unified Agenda on Regulatory and Deregulatory Actions...READ THE FULL ARTICLE


NYC SAFE AND SICK TIME ACT

What is the New York City earned Safe and Sick Leave Act?...READ THE FULL ARTICLE


VIRGINIA AMENDS  MINI-COBRA TO EXCLUDE GROSS MISCONDUCT

Starting July 1, 2018, Virginia is excluding mini-COBRA eligibility employees fired for gross misconduct...READ THE FULL ARTICLE


ARIZONA LEGISLATURE ENACTS CONTINUATION OF BENEFITS

Effective December 1, 2018, Arizona will join the growing list of states that have a Continuation of Benefits policy that supplements COBRA...READ THE FULL ARTICLE


OSHA REQUIRING ELECTRONIC RECORD SUBMISSIONS FOR STATE OSHA PLANS

From HR360, OSHA has announced that ALL states must submit form 300A to the federal government...READ THE FULL ARTICLE


EEO-1 REPORTING

This is a reminder that employers of 100 employees or more must file their EEO-1 forms with the federal government by June 1, 2018...READ THE FULL ARTICLE


IRS RE-INSTATES HSA CONTRIBUTION LIMIT FOR 2018

The IRS has released a statement providing that it is returning the annual maximum contribution to HSAs for individuals with a family coverage HDHP to...READ THE FULL ARTICLE


NEW JERSEY PAID SICK LEAVE LEGISLATION COMING SOON

On April 12th, the New Jersey Legislature passed a law mandating paid sick leave for employees. The bill is expected to be signed into law by the Governor shortly. Here is what you need to know...READ THE FULL ARTICLE


FEES AND TAXES FOR SELF-INSURED GROUPS

Reminder to all insurance providers that payment for CERF is due July 31, 2018.  Here is a guide on how to pay as well as a fee periods and payment schedule...READ THE FULL ARTICLE


DOL CLARIFIES WHETHER LUMP-SUM PAYMENTS ARE SUBJECT TO GARNISHMENT

The DOL has issued a statement that clarifies whether a lump-sum payment would be susceptible to child support withholdings under the CCPA...READ THE FULL ARTICLE


FLSA EXEMPTIONS IN HIGHER EDUCTION

The DOL has released guidance about the applicability of the FLSA with regards to higher institutions...READ THE FULL ARTICLE


DOL CLARIFIES COMPENSABLE BREAKS FOR NON-EXEMPT, FMLA-PROTECTED EMPLOYEES

The Department of Labor released a letter clarifying if a non-exempt employee’s 15 minute rest breaks necessary because of an injury...READ THE FULL ARTICLE


DOL CLARIFIES COMPENSABLE TRAVEL TIME

The Department of Labor released a letter clarifying some questions about employee compensable travel time...READ THE FULL ARTICLE


THE FEDERAL GOVERNMENT CONTINUES TO WHITTLE ACA

The Trump Administration continues to bombard the ACA...READ THE FULL ARTICLE


NEW YORK STATE AMENDS ITS SEXUAL HARASSMENT STATUTES

Both the New York State Senate and Assembly have passed new regulations regarding sexual harassment in the workplace as part of the 2018-2019 Budget. They key features of the amendments are as follows...READ THE FULL ARTICLE


A REMINDER ABOUT FCRA AND THE USE OF CRIMINAL BACKGROUND CHECKS

The use of criminal background checks in the hiring process has consistently been a confusing and thorny issue for employers.  Here are some important tips on compliance along with essential pieces of employment legislation....READ THE FULL ARTICLE


NEW JERSEY PAY EQUITY

New Jersey Congress has passed a series of amendments to equal pay statutes. With an expected signature by Governor Murphy, these changes will go into effect on...READ THE FULL ARTICLE


NEW ERISA PROCEDURES HAVE STARTED

This is just a Reminder to ALL Plan Administrators that oversee an ERISA-covered employee-benefit plan that offers disability insurance. The Department of Labor has promulgated new rules concerning claims processing....READ THE FULL ARTICLE


APRIL 2018 COMPLIANCE DEADLINES

Don't forget these deadlines for the upcoming months...READ THE FULL ARTICLE


OFCCP PROVIDES MORE OPPORTUNITY TO FEDERAL CONTRACTORS SUSPECTED OF DISCRIMINATION

The Office of Federal Contract Compliance Programs (OFCCP) has re-instituted a system designed to allow federal contractors a chance to rebut preliminary findings of discrimination...READ THE FULL ARTICLE


TAX (LIMIT) CUTS TO HSAs

The IRS recently revised certain 2018 and 2019 cost of living adjustments in Revenue Procedure 2018-18, including a change to the 2018 maximum contribution limit under Health Savings Accounts ...READ THE FULL ARTICLE


MEDICARE AND COBRA

The interaction between Medicare and COBRA can be a minefield for employers and former employees alike. This article provides a brief overview of how these two bodies of law interact...READ THE FULL ARTICLE


IS AN OPT-OUT PROGRAM RIGHT FOR YOUR PLAN?

As a result of the strong economy and the Tax Cuts and Jobs Act of 2017, many employers are considering ways to enhance their benefits packages. Some employers have already increased...READ THE FULL ARTICLE


IRS RELEASES ACA EMPLOYER MADATE ASSESSMENT LETTER

The IRS is currently in the process of enforcing the Affordable Care Act employer mandate. The IRS has recently provided us with a preview of what the actual...READ THE FULL ARTICLE


IRS: MALE STERILIZATION AND CONTRACEPTIVES ARE NOT HSA PREVENTATIVE CARE SERVICES

Recently, the IRS gave employees in Illinois, Maryland, and Vermont temporary relief from potential health savings account (“HSA”) tax penalties in Notice 2018-12. Those three states have laws...READ THE FULL ARTICLE


A REMINDER FOR ELECTRONIC DISTRIBUTION OF 1094 AND 1095 FORMS

ACA compliance forms 1094-C and 1095-C are due by April 2. If your clients wish to electronically distribute these forms, here are the steps they need to take to make sure they are in compliance with electronic disclosure...READ THE FULL ARTICLE


NEW PROCEDURES FOR DISABILITY PLAN CLAIMS EFFECTIVE SOON

The Department of Labor has promulgated a new rule that any ERISA-covered employee benefit plan that offers disability must offer procedural protections equivalent to ACA protections when an employee files for health benefits...READ THE FULL ARTICLE


CYBERSECURITY REQUIREMENTS FOR FINANCIAL SERVICES COMPANIES

Important Reminder from FNA Regarding NY State’s Cyber Security Regulation - 23 NYCRR 500.  This important regulation was put in place in 2017 but many of your clients most likely, were not aware or did not act...READ THE FULL ARTICLE


DEPARTMENT OF LABOR ANNOUNCES LAUNCH OF NEW PILOT PROGRAM

The Department of Labor just announced on March 6, 2018 the launch of a new pilot program, Payroll Audit Independent Determination (PAID).  The program is geared towards...READ THE FULL ARTICLE


EMPLOYER EEO-1 REPORT DUE

Make sure your client is prepared to handle the new EEO-1 requirements. Will they be ready to file by the deadline on March 31, 2018? READ THE FULL ARTICLE


IRS MAKES CHANGES AFFECTING HEALTH INSURANCE PLANS AND HSA CONTRIBUTIONS

IRS excludes male sterilization from HDHP exemption, thus affecting HSAs of certain health insurance plans....READ THE FULL ARTICLE


U.S. COURT OF APPEALS MAKES LANDMARK DECISION REGARDING TITLE VII DISCRIMINATION

The U.S. Court of Appeals, Second Circuit, reached a decision on February 26th on whether sexual orientation discrimination qualifies as impermissible discrimination under Title VII....READ THE FULL ARTICLE


NEW JERSEY STATUS UPDATE

As of recent, amendmends have been made in the State of New Jersey have altered Health Insurance law in the State...READ THE FULL ARTICLE


NAHU WASHINGTON UPDATE

As members of NAHU, we have the opportunity to obtain the latest information from Washington regarding tax reform, compliance news, and everything in between.  As a courtesy to our brokers, here is some of the most recent news. For more like this join NAHU today! READ THE FULL ARTICLE


IS THIS THE END OF "GUIDANCE DOCUMENTS?"

As was recently reported in the New York Times, the Department of Justice (“DOJ”) announced that it would no longer use “guidance documents” to prove violations of law. There has been some discussion...READ THE FULL ARTICLE


HHS GIVES A GLIMPSE OF MENTAL HEALTH PARITY ENFORCEMENT

As the mental health parity rules evolve, they can be more difficult to understand. For example, what does it mean for "nonquantitative treatment limitations"...READ THE FULL ARTICLE


NEW 2018 FEDERAL POVERTY GUIDELINES AFFECTS ACA SAFE HARBOR

In January, the department of Health and Human Services released the 2018 Federal Poverty Guidelines. This updated amount is significant for benefits professionals because the Federal Poverty Guideline forms the basis for one of the three possible affordability safe harbors... READ THE FULL ARTICLE HERE


DOES A GROUP HEALTH PLAN'S CHANGING COSTS CREATE A CHANGE IN STATUS OPPORTUNITY? 

Last December’s enactment of federal tax reform generated lots of media buzz about employers granting bonuses or giving wage increases. READ THE FULL ARTICLE HERE


COMPLIANCE DEADLINES FOR 2018

Here’s what to track this month to keep your clients in the know. READ THE FULL ARTICLE HERE


GOVERNMENT SHUTDOWN 2018 DEAL DELAYS TWO ACA TAXES

We have followed up on Cigna's announcement the other day regarding the government shutdown and its effects on the "Cadillac Tax" and other fee delays. READ THE FULL ARTICLE HERE


IRS EXTENDS ONE ACA REPORTING DEADLINE AND GOOD FAITH COMPLIANCE

The IRS released Notice 2018-06, which provides additional reporting relief for employers for the 2017 calendar year. The Notice provides…READ THE FULL ARTICLE HERE


YOUR “OTHER” NEW YEAR’S RESOLUTIONS (FOR YOUR BENEFIT PLANS)

We have compiled some suggested items that you can talk about with your clients regarding their benefit plans, so they can prepare for a smooth 2018. READ THE FULL ARTICLE HERE


IRS FORM 1095: FREQUENTLY ASKED QUESTIONS

If your clients have questions regarding ACA employer reporting, we’ve prepared these FAQs for you to provide them so they can help their employees who may have questions. READ THE FULL ARTICLE HERE


EEOC WELLNESS RULES OT GO AWAY NEXT YEAR UNLESS AGENCY TAKES ACTION

Back in September, the EEOC was directed to rewrite its workplace wellness rules, causing employers to re-evaluate their wellness programs for 2019 in light of any new information. READ THE FULL ARTICL HERE


DOL PROPOSES DRAMATIC EXPANSION OF ASSOCIATION HEALTH PLANS  

The Department of Labor proposed regulations that would broaden the criteria for determining when employers may join together in association to be treated as a group health plan. READ THE FULL ARTICLE HERE


THE NEW TAX BILL: CHANGES TOUCHING EMPLOYEE BENEFITS

The GOP tax overhaul signed by the President contains changes to certain tax rules that may be of interest to your clients. READ THE FULL ARTICLE HERE


DOL ISSUES 2018 INCREASES IN CIVIL MONETARY PENALTIES

On Jan. 2, 2018 the Department of Labor released cost of living adjustments for civil monetary penalties for the 2018 calendar year. READ THE FULL ARTICLE HERE


COURTS PAUSE EXPANDED CONTRACEPTIVE RULE EXEMPTIONS

The Trump administration issued expanded exemptions to health reform’s contraceptive rule in October 2017. Among other changes, the rules allowed publicly-traded organizations. READ THE FULL ARTICLE HERE


IRS HEALTH COVERAGE EXTENSION FOR 2018 DUE DATE

Washington has announced that it has extended the 2018 due date for certain entities to provide 2017 health coverage information forms to individuals.  READ THE FULL ARTICLE.


DOES THE TAX OVERHAUL IMPLACT EMPLOYER HEALTH PLANS?

Republicans have now finalized their tax overhaul and it is expected to be signed by the President very soon. The good news for employers is that group health plans are largely unaffected by the tax changes. READ THE FULL ARTICLE


FINAL 2017 ACA REPORTING FORMS AND INSTRUCTIONS NOW AVAILABLE

The IRS has now finalized the ACA reporting forms and instructions for the 2017 calendar year. Links to the final ACA reporting forms and instructions are available here: READ THE FULL ARTICLE


HR360: NY PFL UPDATES AND RESOURCES

New York State has released additional Paid Family Leave (PFL) resources for employers. READ THE FULL ARTICLE


IRS ACA EMPLOYER MANDATE FAQ

The IRS has begun enforcement activity on the Affordable Care Act (“ACA”) Employer Shared Responsibility Penalty (“ESRP”), sometimes called the “Play or Pay employer mandate.” The first assessments may relate to calendar year 2015 READ THE FULL ARTICLE


EMPLOYER MANDATE PENALTY ASSESSMENTS COMING SOON

The IRS recently posted updated Q&As on its website describing how Affordable Care Act (“ACA”) employer mandate penalties would be assessed and contested. READ THE FULL ARTICLE


ACA SECTION 1557 NOTICE

Taglines required to tagalong on other documents. Employers who are subject to the ACA Section 1557 requirements need to update or append their documents, if they have not already done so. READ THE FULL ARTICLE


CHALLENGES OF EMBEDDED DEDUCTIBLES AND OUT OF POCKET MAXIMUMS

Embedded deductibles or out-of-pocket maximums (“OOPMs”) can be useful for plan design, but can also present compliance challenges. The Affordable Care Act’s OOPM rule and the interplay with high-deductible health plan requirements can sometimes leave people scratching their heads. READ THE FULL ARTICLE


YOUR BODY, YOUR MEDICAL EXPENSES

For health plans and account-based reimbursement plans like health flexible spending accounts (FSAs), health reimbursement arrangements (HRAs), and health savings accounts (HSAs), certain questions matter when it regards to the tax code. READ THE FULL ARTICLE


IRS RELEASES BIG GUIDANCE ON QSEHRA'S

The IRS recently released almost 60 pages of guidance on Qualified Small Employer Health Reimbursement Arrangements (“QSEHRAs”) in the form of IRS Notice 2017-67. The guidance was wide-ranging covering topics. READ THE FULL ARTICLE


DECODING THE CODES

Understanding the IRS Form 1095-c ACA Reporting Codes and Common Coding Combinations READ THE FULL ARTICLE


OPEN ENROLLMENT COMPLIANCE CHECKLIST

To help you prepare for open enrollment season, FNA Insurance presents the following questions to assist with your compliance obligations. READ THE FULL ARTICLE


EMPLOYER MANDATE PENALTY ASSESMENTS  ARE COMING SOON

The IRS recently posted updated Q&As on its website describing how Affordable Care Act (“ACA”) employer mandate penalties would be assessed and contested. The relevant questions are 55-58. Most notably, assessments will begin in late 2017. This alert briefly describes the employer mandate, walks through the process described in those Q&As, and provides some considerations for employers who receive a letter from the IRS. READ THE FULL ARTICLE


MEDICAL LOSS RATIO DECISION TREE

If you get an MLR rebate, the MLR Rebate Descion Tree, with these notes, are designed to help you determine how to handle the MLR rebate. READ THE FULL ARTICLE


WHAT NONDISCRIMINATION RULES APPLY TO MY PLANS?

As you start to focus on your next plan year (whether it is January 1 or some other time), there is one item from this plan year that will still need. READ THE FULL ARTICLE


HHS BREACH “WALL OF SHAME” GETS AN UPDATE

The U.S. Department of Health and Human Services (“HHS”) recently upgraded its web tool where it lists breaches of Protected Health Information (“PHI”) affecting 500 or more individuals. READ THE FULL ARTICLE


JUST EMAIL IT TO ME – ERISA’S ELECTRONIC DISCLOSURE RULES

Distributing plan communications can be cumbersome. Many employers, in an effort to cut down on paper and minimize costs, would prefer to send out required disclosures electronically. But can you do that? READ THE FULL ARTICLE


NEW YORK FAMILY LEAVE IMPLEMENTATION: WHAT EMPLOYERS NEED TO KNOW

Effective January 1, 2018, covered employers in New York State must provide job and health coverage protection that includes paid family leave benefits... READ THE FULL ARTICLE


UPDATED MARKETPLACE NOTICE

The Department of Labor recently issued a new version of the model exchange notice, replacing the previous version READ THE FULL ARTICLE


EATING DISORDERS AND REQUESTS FOR INFORMATION UNDER PARITY RULES

Recent federal guidance clarifies the treatment of eating disorders under group health plans. READ THE FULL ARTICLE


ACA NON-DISCRIMINATION REGULATIONS CONTINUE TO SPAWN LAWSUITS FOR GENDER DYSPHORIA TREATMENT

Group health insurance claims for gender dysphoria treatment (formerly referred to as gender identity disorder) are increasingly READ THE FULL ARTICLE


 IRS: PARTICIPATION IN BOTH AN HRA AND HSA IS PERMISSIBLE IN CERTAIN CIRCUMSTANCES

IRS guidance clarifies that participation in both a health reimbursement arrangement (HRA) and a health savings account (HSA) is permissible in certain circumstances. READ THE FULL ARTICLE


 NEW FAQ ADDRESSES VARIED TOPICS INCLUDING HRA AND SPECIAL ENROLLMENT

FAQ guidance addressing a variety of health and welfare issues including further details about HRAs under the Cures Act: READ THE FULL ARTICLE


 BRONZE LEVEL COVERAGE PREMIUM RELEASED FOR 2016 INDIVIDUAL SHARED RESPONSIBILITYLast month, draft Form(s) 1094 The Internal Revenue Service (IRS) recently released the monthly national average premium for the 2016 Exchange qualified health plans with bronze level coverage.  READ THE FULL ARTICLE

ADDITIONAL GUIDANCE TO HELP COMPANIES DETERMINE IF THEY ARE A HIPAA COVERED ENTITY

The Centers for Medicare and Medicaid Services (CMS) released an Interactive Tool to assist individuals and organizations in determining if they are a covered entity subject to the HIPAA Administrative Simplification Rules.  READ THE FULL ARTICLENOTICE OF BENEFITS AND PARAMETERS FOR 2018 RELEASED, PROVIDING INCREASE TO ANNUAL COST-SHARING LIMITS

The Departments of Health and Human Services (HHS) recently released a Proposed Notice of Benefit and Payment Parameters for 2018.  READ THE FULL ARTICLE


FEDERAL SUBSIDY NOTICES FAQ AND APPEAL FORM

FINAL INSTRUCTIONS FOR 2016 FORMS 1094/1095c

The information that Plan Sponsors will enter onto the ACA Reporting Forms in early 2017 remains mostly the same as the 2016 Forms 1094/1095-C; however, there are a few changes that Plan Sponsors should note.  READ THE FULL ARTICLE


FEDERAL SUBSIDY NOTICES FAQ AND APPEAL FORM

Informative FAQ all about What Employers Need to Know about the Department of Health and Human Services Subsidy Notice. READ THE FULL ARTICLE


IRS CRACKS DOWN ON WELLNESS BANKS

The Internal Revenue Service (IRS) has issued a memorandum addressing wellness programs’ tax treatment of certain wellness incentives, including cash rewards and reimbursements of wellness program premiums that were paid on a pre-tax basis. READ FULL ARTICLE


FIRST CHANGES TO FLSA IN 11 YEARS FROM THE DOL

On May 17th the Department of Labor (DOL) issued the final regulations modifying the Fair Labor Standards Act (FLSA). This is the first time that the DOL has made changes to the FLSA regulations in almost 11 years. READ THE FULL ARTICLE

The IRS recently released two information letters addressing the federal tax treatment of employer-provided health coverage for employees’ children and domestic partners. READ THE FULL ARTICLE


EMPLOYERS PAYING FOR INDIVIDUAL POLICIES STILL A NO-NO

The Internal Revenue Service (IRS) recently released four information letters on individual insurance policy and opt-out arrangements. Highlights can be found below. READ FULL ARTICLE


THE IRS EXPLAINS CAFETERIA PLANS FURTHER

The Internal Revenue Service (IRS) recently released three information letters reiterating cafeteria plan design and administration rules. Highlights can be found below. READ FULL ARTICLE


ADDRESSING WAITING PERIODS - QUESTION OF THE MONTH

Are we permitted to impose the plan’s insurance waiting period on rehired employees? READ FULL ARTICLE


ACA REMINDERS! EMPLOYER MANDATE AFFORDABILITY STATUTORY THRESHOLD ADJUSTS ANNUALLY

Originally 9.5% of household income (with the availability of the Federal Poverty Level, Rate of Pay and W-2 Wages safe harbors). Employers subject to the employer mandate should pay attention to these adjustments. READ FULL ARTICLE


NIRS RELEASES 2017 HDHP AND HSA CONTRIBUTION LIMITS

The Internal Revenue Service (IRS) recently released the inflationary adjustments for 2017 High-Deductible Health Plan (HDHP) and Health Savings Account (HSA) plans. Generally, the limits for 2016 and 2017 will remain the same, with the exception of the self-only HSA maximum contribution limit (i.e., the employer plus employee total contribution to the HSA plan). READ FULL ARTICLE


WHAT NONDISCRIMINATION TESTS ARE REQUIRED FOR CAFETERIA PLANS?

Employers offering cafeteria plans, including health and dependent care Flexible Savings Accounts and Health Savings Accounts run through the cafeteria plan, must comply with nondiscrimination requirements in order to qualify to allow employees to pay using pretax premiums. READ FULL ARTICLE


NEW GUIDANCE ON EXCHANGE MARKETPLACE APPEALS

On March 22, 2016, the Centers for Medicare and Medicaid Services (CMS) provided guidance on the use of paper-based processes to appeal certain Exchange-related determinations, including individuals’ eligibility to enroll in a qualified health plan through an Exchange.  READ FULL ARTICLE


NY MOVES TO ENACT PAID FAMILY LEAVE LAWS

Led by Governor Cuomo, the State of New York’s recently passed 2016-17 State Budget includes a landmark paid family leave policy – the longest and most comprehensive in the nation – to help workers maintain financial stability while taking time to care for a family member. READ THE FULL ARTICLE


MEDICARE PART D PARAMETERS

CMS has released the following 2017 parameters for the standard Medicare Part D prescription drug benefit. Any creditable coverage must be equal to or better than these parameters, otherwise a non-creditable notice is provided to participants and CMS rather than a creditable coverage notice. READ THE FULL ARTICLE


CSBC TEMPLATE UPDATED...AGAIN!

The DOL Releases New Templates and Related Materials After Pulling Templates Just Last Month. READ THE FULL ARTICLE


EEOC PROPOSES RULES UNDER GINA

Late last week, the Equal Employment Opportunity Commission (EEOC) released a proposed regulation on family members and wellness programs that would make it easier for employers to engage their employees’ spouses. READ THE FULL ARTICLE


CONGRESS DOUBLES PENALTIES

Congress has just doubled the penalties for failure to comply with employer reporting requirements under the health reform law. These changes immediately heighten the business case for a technology investment by employers facing this looming reporting requirement.  READ THE FULL ARTICLE


SUPREME COURT DECISION UPHELD

CNN reports - In a major win for the Obama administration, the Supreme Court held in a 6-3 decision that the Affordable Care Act authorized federal tax credits for eligible Americans living not only in states with their own exchanges but also in the 34 states with federal exchanges. READ THE FULL ARTICLE


ACA RESOURCE "TOOLKIT"

Department of Labor-authored document offering a consolidated index of PPACA related guidance and links. Think of it as a resource “toolkit” for all things ACA. READ THE FULL ARTICLE


ACA: THE EXPANDING WORLD OF AUDIT AND PENALTY ENFORCEMENT

Back in 2012, the first wave of audit activity to feature health care reform compliance directives under the Patient Protection and Affordable Care Act (ACA) began to take hold. READ THE FULL ARTICLE


SUMMARY OF IRS SECTIONS REPORTING

Details regarding information reporting of Minimum Essential Coverage (MEC) and for applicable large employers on health insurance coverage offered by employe-sponsored plans. READ THE FULL DETAILS