You can rely on EBIA to provide in-depth analysis—written by experienced benefits attorneys—on a broad range of employee benefits topics, with practical tips that will help you comply with the complex rules. Here are some of the latest enhancements to two titles in our benefits compliance library:
Self-Insured Health Plans. We have added a table summarizing key issues a plan sponsor will want to consider before deciding to self-insure and a sample self-audit checklist for a self-insured health plan. We also address IRS regulations and guidance about how HRA and HSA contributions, wellness incentives, flex credits, and opt-out payments are treated for purposes of affordability determinations under health care reform’s employer shared responsibility provisions. In addition, we discuss the latest U.S. Supreme Court decisions affecting self-insured health plans, as well as recent cases illustrating whether a court will enforce a plan-imposed limitations period. You may also be interested in our recorded webinar “Group Health Plan Eligibility: Design Decisions and Compliance Audits” (recorded on 2/11/2016).
Health Care Reform for Employers and Advisors. Our coverage has been updated for IRS guidance addressing employer shared responsibility and related reporting, including the impact of employer contributions on affordability as well as adjusted penalty amounts for 2015 and 2016. We note the automatic extension of the deadlines for Code §§ 6055 and 6056 reporting for 2015, the delay in the effective date of the excise tax on high-cost employer-sponsored health coverage (the so-called “Cadillac tax”) until 2020, and the suspension of the annual fee on health insurers in 2017. In addition, we have incorporated proposed revisions to the SBC template and related materials. You may also be interested in our recorded webinar, “Group Health Plans Quarterly Update” (recorded on 3/23/2016).