EBIA Weekly Newsletter

Is Form 5500 Filing Required for Voluntary Employee-Pay-All Insurance?

   April 19, 2018

QUESTION: Employees at our company have the opportunity to purchase several types of voluntary supplemental insurance coverage through the workplace. Does the Form 5500 filed for our ERISA health and welfare plan need to include Schedule As for the supplemental coverage? ANSWER: Whether a Form 5500 is required depends on whether the coverage is considered … Read More

Register Today: EBIA Seminars in a City Near You!

   April 12, 2018

Join us this May or June in Boston, Minneapolis, Seattle, Dallas, or Chicago for intermediate-level EBIA Seminars covering ERISA, the ACA, cafeteria plans, HRAs & HSAs, wellness programs (new for 2018!), HIPAA, and COBRA. Attend all seven courses, or choose only the topics you need. All courses are taught by experienced … Read More

Trial Court Rejects Challenge by State School Districts to Employer Shared Responsibility

   April 12, 2018

Indiana v. IRS, 2018 WL 898720 (S.D. Ind. 2018) Available at https://www.gpo.gov/fdsys/pkg/USCOURTS-insd-1_13-cv-01612/pdf/USCOURTS-insd-1_13-cv-01612-1.pdf A federal trial court has dismissed a lawsuit challenging the application of employer shared responsibility under Code § 4980H (and the related reporting requirements under Code § 6056) to state school districts. As background, applicable large employers (ALEs) may be subject … Read More

IRS Requests Comments on Potential Expansion of Determination Letter Program for 2019

   April 12, 2018

IRS Notice 2018-24 (Apr. 5, 2018) Available at https://www.irs.gov/pub/irs-drop/n-18-24.pdf The IRS has asked for comments on whether it should expand the determination letter program for individually designed plans for 2019. Currently, determination letter applications for individually designed tax-qualified retirement plans (including 401(k) plans) may be submitted only for initial plan qualification—i.e., … Read More