Among other things, the Americans With Disabilities Act (ADA) generally restricts an employer’s ability to make disability-related inquiries of employees and to require employees to undergo medical examinations.   There are…

The IRS extended the deadline for reporting entities (applicable large employers and entities providing minimum essential coverage, including employers sponsoring self-insured group health plans) for providing individuals with Forms 1095-B…

Health care reform imposes an annual cap on the amount of salary reduction contributions that may be made to a health flexible spending account (health FSA).  The initial cap was…

For many employers it is open enrollment season.  That means it is time once again to distribute a Summary of Benefits and Coverage (SBC).  We previously addressed the basic SBC…

The final instructions for Forms 1094-B/1094-C and 1095-B/1095-C for the 2016 reporting year have been released. Filers should review these instructions as they prepare for the 2016 filings, which will…

On Thursday, September 15, 2016, Darcy Hitesman, Esq., along with Jason P. Lacey, Esq. (Foulston Siefkin LLP), will be conducting a webinar regarding bundled and unbundled plans and the implications on…

“Sick” Wellness Plans – IRS Chief Counsel Memorandum Reminds Employers to Consider Tax Consequences of Wellness Benefits and to Avoid Double Dipping Arrangements The IRS recently released a Chief Counsel Memorandum…

On August 1, 2016, the IRS released draft instructions for Forms 1094-C and 1095-C for the 2016 reporting year. While these instructions may not be the final versions, it is…

Patient-Centered Outcomes Research Institute (“PCORI”) Fees Many plan sponsors of self-insured health plans are required to pay PCORI fees by July 31, 2016.  Specifically, the fees must be paid by…

Haven’t filed your 2015 1094/1095 ACA Forms? STILL FILE The IRS is still accepting late electronic filing for 2015 1094/1095 forms. The forms were initially due at ET Midnight on…