EBIA Weekly Newsletter

EBIA Has the Compliance Resources You Need


   September 20, 2018

EBIA’s publications are indispensable resources for employers and advisors. We provide practical analysis, hands-on tools, and examples of day-to-day applications to help you meet today’s benefits challenges. Here are some highlights of the latest additions to our Fringe Benefits and Health Care Reform publications. Fringe Benefits Delayed Recognition of Taxable Benefits. Drawing … Read More


IRS Approves Private Foundation’s Employer-Related Scholarship Procedures


   September 20, 2018

IRS Information Letter 201833031 (May 22, 2018) Available at https://www.irs.gov/pub/irs-wd/201833031.pdf The IRS has approved a private foundation’s procedures for awarding scholarships to an employer’s employees and their children, concluding that the scholarships will not be considered taxable despite the foundation’s inability to guarantee that certain percentage tests will be met. The foundation requested … Read More


Health Plan TPA Faces Mental Health Parity Claim


   September 20, 2018

Gallagher v. Empire HealthChoice Assurance, Inc., 2018 WL 4333988 (S.D.N.Y. 2018) Another court has addressed a participant’s claim for wilderness therapy benefits—this time against a self-insured health plan’s claims administrator. The participant sued his health plan’s TPA for payment of wilderness therapy benefits for his 16-year-old daughter. He made a claim for benefits under ERISA and … Read More


IRS Updates Safe Harbor Rollover Notices for Qualified Plan Loan Offsets and Other Recent Changes


   September 20, 2018

IRS Notice 2018-74 (Sept. 18, 2018) Available at https://www.irs.gov/pub/irs-drop/n-18-74.pdf The IRS has updated its safe harbor explanations for eligible rollover distributions (ERDs) to reflect recent statutory changes and IRS guidance. As background, Code § 402(f) requires that ERD recipients receive a written explanation of their rollover options and the tax consequences of their distributions. The IRS … Read More


Does the HIPAA Security Rule Apply Only to Electronic PHI?


   September 20, 2018

QUESTION: It is my understanding that the requirement to adopt HIPAA security safeguards applies only to electronic health information and not to paper records. Is that correct? ANSWER: The HIPAA security rule technically applies only to electronic protected health information (electronic PHI), which is PHI transmitted by or maintained in electronic media. “Electronic media” include: (1) electronic … Read More