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Form 8941 (Credit for Small Employer Health Insurance Premiums) and Instructions (2017) Form 8941 Instructions The IRS has released the 2017 version of Form 8941, which is used by eligible small employers to calculate their health care tax credit. As background, the small business health care tax … Read More
Resolution Agreement: 21st Century Oncology, Inc. (undated); HHS Press Release (Dec. 28, 2017) Resolution Agreement Press Release HHS’s Office for Civil Rights (OCR) has announced a settlement with a health care provider (a HIPAA covered entity) after the protected health information (PHI) of over 2.2 million individuals … Read More
Definition of “Employer” Under §3(5) of ERISA — Association Health Plans, 29 CFR Part 2510, 83 Fed. Reg. 614 (Jan. 5, 2018) Proposed Regulations News Release The DOL has issued proposed regulations designed to expand the availability of association health plans (AHPs), with the goal of giving … Read More
Final Rule: Missing Participants, 29 CFR Parts 4000, 4001, 4003, 4041, 4041A, and 4050, 82 Fed. Reg. 60800 (Dec. 22, 2017); PBGC Webpage: Expanded Missing Participants Program Rule Webpage The Pension Benefit Guaranty Corporation (PBGC) has finalized regulations establishing a missing participants program for terminating 401(k) plans … Read More
Rev. Procs. 2018-1 and 2018-4, 2018-1 I.R.B. 1 and 146 (Jan. 2, 2018) Available at https://www.irs.gov/pub/irs-irbs/irb18-01.pdf The IRS has updated and restated its revenue procedures governing letter rulings, determination letters, and other guidance, including guidance about employee benefit plans. These revenue procedures supersede their 2017 counterparts (see our Checkpoint Read More
EBSA News Release 18-0044-NAT (Jan. 5, 2018) Available at https://www.dol.gov/newsroom/releases/ebsa/ebsa20180105 The DOL has set April 1, 2018, as the applicability date for the final disability claim regulations, which establish enhanced procedural requirements for disability claims (see our Checkpoint article). The regulations were originally scheduled to … Read More