EBIA Weekly Newsletter

IRS Releases 2017 Version of Publication 15-B (Employer’s Tax Guide to Fringe Benefits)


   January 12, 2017

IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits (For Use in 2017)) Available at http://www.irs.gov/pub/irs-prior/p15b–2017.pdf The IRS has released the 2017 version of Publication 15-B (Employer’s Tax Guide to Fringe Benefits), which provides information for employers on the employment tax treatment of various fringe benefits, including accident and health coverage, adoption assistance, … Read More


DOL Issues 2016 Form M-1, Highlighting Penalty Increase


   January 12, 2017

Form M-1 (2016) Available at https://www.dol.gov/sites/default/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/forms/m1-2016.pdf The DOL has released the 2016 Form M-1, which is used by certain entities to report compliance with group health plan mandates in Part 7 of ERISA, including some health care reform requirements. It must be filed by multiple employer welfare arrangements (MEWAs) providing medical benefits other … Read More


Court Blocks Enforcement of Section 1557 Nondiscrimination Regulations on Gender Identity and Termination of Pregnancy


   January 12, 2017

Franciscan Alliance, Inc. v. Burwell, No. 7:16-cv-00108-O (N.D. Tex. Dec. 31, 2016) Available at https://www.texasattorneygeneral.gov/files/epress/Order_on_PI.pdf A Texas federal trial court has issued a nationwide preliminary injunction blocking enforcement of a portion of the May 2016 HHS regulations implementing health care reform’s Section 1557 (see our Checkpoint article). As … Read More


IRS Updates Procedures for Letter Rulings, Determination Letters, and Other Guidance, and Consolidates Employee Plans Procedures


   January 12, 2017

Rev. Procs. 2017-1 and 2017-4, 2017-1 I.R.B. 1 (Jan. 3, 2017) Available at https://www.irs.gov/pub/irs-irbs/irb17-01.pdf The IRS has updated and restated its revenue procedures governing letter rulings, determination letters, and other guidance, including guidance about employee benefit plans. These revenue procedures supersede, and in some instances consolidate, their 2016 counterparts. Here are highlights for … Read More


Must ALEs File Form 1095-C for Foreign Employees?


   January 12, 2017

QUESTION: We are an applicable large employer (ALE) with foreign employees (non-U.S. citizens) who are working 40 hours per week legally in the U.S. Do we have to prepare Form 1095-C for these employees? ANSWER: Yes, all employees credited with enough hours of service to be considered full-time employees for purposes of calculating employer shared … Read More