EBIA Weekly Newsletter

EBIA: Your Trusted Partner in Employee Benefits Compliance


   December 21, 2017

When you need a resource for the ongoing compliance questions that come across your desk, EBIA has what you need and trust. The EBIA Benefits Compliance Library covers the spectrum for employer-sponsored health and welfare, fringe benefit, and 401(k) plans—and our recorded web seminars help you focus on select issues facing you and your team. … Read More


HHS Seeks Comments on Limited Wraparound Coverage as an Excepted Benefit


   December 21, 2017

Agency Information Collection Activities: Proposed Collection; Comment Request, 82 Fed. Reg. 59622 (Dec. 15, 2017) Available at https://www.gpo.gov/fdsys/pkg/FR-2017-12-15/pdf/2017-27048.pdf HHS has issued a notice requesting comments on certain facets of offering limited wraparound coverage. The agencies issued final regulations in 2015 to add limited wraparound coverage—employer-sponsored coverage intended to supplement (i.e., wrap … Read More


Court Blocks Regulations Broadening Exemption From Contraceptive Coverage Mandate


   December 21, 2017

Pennsylvania v. Trump, 2017 WL 6398465 (E.D. Pa. 2017) A federal trial court has issued a preliminary injunction blocking the federal government from enforcing two interim final regulations issued in October 2017 that immediately expanded the exemptions from the Affordable Care Act’s requirement to provide certain contraceptive coverage without cost-sharing (see our Checkpoint Read More


Tax Reform Legislation Contains Employee Benefits Changes, Including Elimination of Individual Mandate Penalty


   December 21, 2017

An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (“Tax Cuts and Jobs Act”), H.R. 1 Available at https://www.congress.gov/115/bills/hr1/BILLS-115hr1eas2.pdf Congress has passed and the President is expected to sign tax reform legislation that includes a number of … Read More


Does an Employee’s Prior Consent to Electronic Furnishing of Form W-2 Also Apply to Receiving Form 1095-C Electronically?


   December 21, 2017

QUESTION: Our company is an applicable large employer (ALE) and would like to distribute Form 1095-C electronically to employees. If an employee previously consented to receiving Form W-2 electronically, does that consent also apply to Form 1095-C? ANSWER: Unless the employee’s consent specifically identifies Form 1095-C, it will not serve as valid consent to receive … Read More