Break in Service Rules
When employees return to work following a leave of [...]
Appellate Court Invalidates ACA’s Individual Mandate
In a 2–1 vote, a three-judge panel in the [...]
Cadillac Tax Repealed and Other Benefits Changes Contained in the End-of-Year Spending Bill Passed by Congress
Congress has passed the Further Consolidated Appropriations Act, 2020 [...]
IRS Provides 2019 Transition Relief and an Extended Deadline for Providing Form 1095 to Employees and Participants
As in previous years, the IRS announced in Notice [...]
ERISA Documentation, Disclosures, & Reporting
Most employee benefit arrangements, group health plans and non-group [...]
Compliance Alert: Employer Reporting – 2019 Draft Forms and Instructions
The IRS released the 2019 draft 1094/1095 forms employers [...]
HHS Finalized Rescission of HPID Requirement
Introduction On October 28, 2019, the Department of Health and [...]
§4980H Offer Requirements and Associated Penalties
As the IRS continues to actively enforce the employer [...]