EBIA Weekly Newsletter

IRS Issues 2016–2017 Operational Compliance List for Qualified Retirement Plans


   March 2, 2017

Available at https://www.irs.gov/retirement-plans/operational-compliance-list In Revenue Procedure 2016-37, the IRS set forth new remedial amendment and determination letter submission rules to replace the staggered five-year remedial amendment cycles for individually designed retirement plans, including individually designed 401(k) plans (see our Checkpoint article). The new rules, effective January 1, 2017, … Read More


Is Our Self-Insured Health Plan Subject to the Section 1557 Nondiscrimination Rules?


   March 2, 2017

QUESTION: The claims administrator for our company’s self-insured health plan is also an insurer that sells policies through the Exchanges. Does this make our company or our group health plan subject to the “Section 1557” nondiscrimination in programs and activities rules? ANSWER: As explained below, an employer sponsoring a self-insured health plan is not subject … Read More


IRS Letter Explains Effect of Retroactive Medicare Coverage on HSA Contribution Limit


   February 23, 2017

Information Letter 2016-0082 (Nov. 10, 2016) Available at https://www.irs.gov/pub/irs-wd/16-0082.pdf The IRS has released an information letter affirming that health savings account (HSA) holders cannot make contributions for months of retroactive Medicare coverage. As the letter notes, Medicare coverage typically begins with the month an individual turns age 65, but the actual commencement date … Read More


Failure to Terminate Former Employee’s Login Credentials Leads to $5.5 Million HIPAA Settlement


   February 23, 2017

South Broward Hospital District: Resolution Agreement (Feb. 14, 2017) and Press Release (Feb. 16, 2017) Resolution Agreement Press Release HHS’s Office for Civil Rights (OCR) has announced a $5.5 million settlement with a HIPAA covered entity—consisting of health care facilities and affiliated physicians’ offices—that reported the breach of more than 115,000 … Read More