EBIA Weekly Newsletter

IRS Issues 2017 Cumulative List for Pre-Approved Defined Contribution Plans

   July 27, 2017

IRS Notice 2017-37 (June 30, 2017) Available at https://www.irs.gov/pub/irs-drop/n-17-37.pdf The IRS has issued Notice 2017-37, setting forth the 2017 Cumulative List of changes in plan qualifications requirements for pre-approved defined contribution plans—i.e., the list of statutory, regulatory, and guidance changes that the IRS has identified for review when issuing opinion letters … Read More

What Happens to Employees’ HSAs If They Drop or Lose Their HDHP Coverage?

   July 27, 2017

QUESTION: Our company is planning to add a high-deductible health plan (HDHP) option. The company would make HSA contributions for employees who choose the HDHP and establish HSAs. What will happen to those HSAs if employees later lose their HSA eligibility, for example, because they switch to our non-HDHP option or to non-HDHP coverage under … Read More

OCR Cyber Newsletter Addresses HIPAA Security Concerns Related to File-Sharing Tools

   July 20, 2017

File Sharing and Cloud Computing: What to Consider? (June 2017) Available at https://www.hhs.gov/sites/default/files/june-2017-ocr-cyber-newsletter.pdf In its June cyber newsletter, HHS’s Office for Civil Rights (OCR) highlights security concerns that HIPAA covered entities and business associates should take into account when implementing file-sharing and collaboration tools. (In general terms, file sharing is the … Read More