EBIA Weekly Newsletter

What Health FSA Design and Operational Issues Should We Watch Out for to Comply With the Benefits Test Under the Code § 105(h) Nondiscrimination Requirements?


   February 15, 2018

QUESTION: Our company offers a cafeteria plan with a health FSA, and we are thinking about redesigning the health FSA for next year. What are some health FSA design and operational issues to watch out for to comply with the Benefits Test under Code § 105(h)? ANSWER: The Benefits Test requires that health FSA benefits … Read More


Court Dismisses Provider’s Claim Plan Violated Cost-Sharing Limit


   February 8, 2018

Salinas Valley Memorial Healthcare Sys. v. Envirotech Molded Prod., Inc., 2017 WL 5172389 (N.D. Cal. 2017) A federal district court has dismissed a hospital’s claim that a group health plan violated health care reform’s cost-sharing limit in connection with its payment of less than a third of the billed charges for medical care that the … Read More


IRS: 2018 Retirement Plan Dollar Limits Are Not Affected by Tax Cuts and Jobs Act


   February 8, 2018

IRS News Release IR-2018-19 (Feb. 6, 2018) Available at https://www.irs.gov/newsroom/irs-announces-2018-pension-plan-limitations-not-affected-by-tax-cuts-and-jobs-act-of-2017 The IRS has issued a news release announcing that the tax year 2018 dollar limitations for qualified retirement plans set forth in Notice 2017-64 (see our Checkpoint article) are not affected by the tax legislation … Read More