EBIA has employee benefits compliance resources on a broad range of topics, with detailed expert analysis, examples, charts, practical tips, and sample documents. Here are highlights of recent updates to our ERISA compliance, self-insured health plans, and fringe benefits publications.
ERISA Compliance. Our preemption coverage has been updated for a recent U.S. Supreme Court ruling that ERISA preempts a state database reporting law, and we consider how the Court’s analysis may apply to other laws. Other new ERISA cases covered include appellate court rulings on church plan status and plan-imposed limitations periods. And we describe the final updated SBC template, uniform glossary, and related materials, which most group health plans will be required to use starting in April 2017. You may also be interested in our recorded webinar “It’s Almost Open Enrollment: Do You Know Where Your SBC Is?” (recorded on 6/16/16).
Self-Insured Health Plans. We have updated and expanded our coverage of state TPA licensing laws, reference-based pricing, and executive physicals, as well as discrimination issues arising from setting different contribution rates for different employees. There is also a new discussion of claim litigation issues for non-ERISA plans. Our coverage of audits has been expanded to address new governmental initiatives and plan sponsor audits of TPAs. And don’t miss our new sample VEBA trust agreement. You may also be interested in our upcoming webinar “Audit Issues for Health and Welfare and 401(k) Plans” (live on 8/18/16).
Fringe Benefits. Our comprehensive qualified transportation plan coverage has been updated to reflect recently released IRS guidance identifying some of the obstacles to retroactive nontaxable cash reimbursements in response to the retroactive restorations of transit parity. We discuss the employer deduction for contributions to employees’ group term life insurance coverage and explain how employers withhold tax on imputed income. We summarize the tax reporting consequences of failing to satisfy the accountable plan rules, and our discussion of company car benefits is updated for 2016 limits. You may also be interested in our upcoming webinar “Workplace Fringe Benefits” (live on 10/19/16).