EBIA Weekly Newsletter

Can a Company’s Owners Participate in Its HRA?

   February 8, 2018

QUESTION: Our company would like to establish a health reimbursement account (HRA) when we switch to higher deductible health coverage. Will our owners be able to participate in that HRA? ANSWER: The answer depends on several factors, including how your company is organized and the amount of the company owned by each working owner. Tax-free … Read More

Join Us in Seattle: EBIA Advanced Cafeteria & Benefits Conference!

   February 1, 2018

Join us in Seattle from July 10–12, 2018, to celebrate the conference’s 20th anniversary and learn the latest developments, insights, and best practices from a stellar panel of experienced benefits attorneys. This year’s theme, “Eye on the Horizon: Preparing for Tomorrow’s Benefits,” will get you up to speed and planning for the future! Read More

No Business Expense Deduction for Education Required to Meet Minimum Job Qualifications

   February 1, 2018

Colliver v. Comm’r, No. 15307-16S, T.C. Summ. Op. 2017-93 (Tax Ct. 2017) Available at https://www.ustaxcourt.gov/USTCInOP/OpinionViewer.aspx?ID=11523 A school employee—hired as a speech pathologist under a temporary waiver allowing her to work while completing coursework toward the required credential—enrolled in a master’s degree program and deducted the tuition and related expenses on her … Read More

Do We Get Extra Time to Decide Second Appeals Under Our Health Plan?

   February 1, 2018

QUESTION: We are considering adding a second level of internal appeal for denied claims under our health plan. Do we get extra time to decide the second appeal? ANSWER: No. Plans that provide for two levels of appeal must complete both appeals within the time periods applicable for plans that provide only a single level … Read More