EBIA Weekly Newsletter

CMS Memorandum Addresses Notice Requirements Relating to Exemptions From Contraceptive Coverage Mandate

   December 7, 2017

CMS Memorandum: Notice by Issuer or Third Party Administrator for Employer/Plan Sponsor of Revocation of the Accommodation for Certain Preventive Services (Nov. 30, 2017) Available at https://www.cms.gov/CCIIO/Resources/Regulations-and-Guidance/Downloads/Notice-Issuer-Third-Party-Employer-Preventive.pdf CMS has issued a memorandum addressing the notice requirements applicable to non-grandfathered health plans sponsored by entities with religious or moral objections to providing … Read More

IRS Identifies No Qualification Changes Affecting 401(k) Plans on 2017 Required Amendments List

   December 7, 2017

IRS Notice 2017-72 (Dec. 5, 2017) Available at https://www.irs.gov/pub/irs-drop/n-17-72.pdf The IRS has issued its 2017 Required Amendments List (RA List) for qualified retirement plans. Annual RA Lists identify changes in the qualification requirements that may result in disqualifying provisions and require a remedial amendment. (A “disqualifying provision” is a required provision … Read More

What Are the Deadlines for Forms 1094-C and 1095-C in 2018?

   December 7, 2017

QUESTION: Our company is an applicable large employer (ALE) that sponsors a fully insured group health plan. We know we have to file Forms 1094-C and 1095-C for the 2017 calendar year. When are these forms due? ANSWER: ALEs must report to the IRS whether they offered their full-time employees and their employees’ dependents the … Read More