Blog

  • IRS Issues Affordability Percentage Adjustment for 2019

    In Rev. Proc. 2018-34, the IRS released the inflation adjusted amounts for 2019 relevant to determining whether employer-sponsored coverage is “affordable” for purposes of the Affordable Care Act’s (“ACA’s”) employer shared…
  • PCORI Fees Due By July 31, 2018

    Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs), should keep in mind the upcoming July 31, 2018 deadline for paying fees that fund the Patient-Centered Outcomes Research Institute (PCORI).
  • IRS Addresses Complications with HSA and Male Sterilization/Contraceptives

    By 2020, the IRS stated that in certain states where the state requires coverage of male sterilization or male contraceptives, men will not be able to contribute to an HSA. This is because the plans that cover these services won’t meet the definition of a High…
  • Agencies Issue Guidance on Mental Health Parity Issues, Signal Enhanced Enforcement

    On April 23, 2018, the Departments of Labor, Treasury, and Health and Human Services released several pieces of guidance on issues arising under the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA), including 2017 enforcement actions, guidance on mental…
  • PCORI Fees Due By July 31, 2018

    Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2018 deadline for paying fees that fund the Patient-Centered Outcomes Research Institute (PCORI). As background, the PCORI…
  • Considerations When Putting Opt-Out Provisions in Place for Health Benefits

    For employers who are considering providing opt-out payments to employees for waiving medical coverage, there are Internal Revenue Service (IRS) rules that must be followed.  The IRS rules provide that opt-out payments are treated differently when they are…
  • IRS Adjusts 2018 HSA Contributions limit—Again

    The IRS has announced it is modifying the annual limitation on deductions for contributions to a health savings account (“HSA”) allowed for taxpayers with family coverage under a high deductible health plan (“HDHP”) for the 2018 calendar year…
  • Throwback Thursday: Camera-ready city on the North Coast

    Cleveland is Believeland, proclaims The New York Times in the headline of an article published in early summer. The headline plays on the coronation of LeBron James and the Cleveland Cavs as NBA champions, but the author also promotes the region as a destination worth…
  • Throwback Thursday-Constructive Criticism, Be direct, but remember to be respectful

    We all learn from others. We learn by watching the way others lead, the way they conduct business. We learn from their successes — what worked. We learn from their mistakes, or at least we should. Along those lines, I’m always asking the questions: Who? What…
  • IRS Releases Guidelines & FAQs with Paid Family Leave Act

    The Tax Cuts and Jobs Act that was signed into law last December included a new section called the “Employer Credit for Paid Family and Medical Leave”. This is a new business tax credit for employers that offer paid family and medical leave. The credit is…