EBIA Weekly Newsletter

IRS Memo Addresses Taxation of Fixed Indemnity and Certain Wellness Payments

   February 9, 2017

IRS Chief Counsel Advice 201703013 (Dec. 12, 2016) Available at https://www.irs.gov/pub/irs-wd/201703013.pdf In this Chief Counsel Advice (CCA) memorandum, the IRS concludes that payments under fixed-indemnity health plans (and analogous payments under certain wellness programs) are taxable unless the premiums for coverage are paid on an after-tax basis. The CCA defines a “fixed indemnity … Read More

DOL Highlights 2016 Mental Health Parity Enforcement Activity

   February 9, 2017

Fact Sheet: FY 2016 MHPAEA Enforcement Available at https://www.dol.gov/sites/default/files/ebsa/about-ebsa/our-activities/resource-center/fact-sheets/mhpaea-enforcement-2016.pdf The DOL has released a fact sheet summarizing its mental health parity enforcement activity in 2016. The DOL reports that it reviewed 191 health plans for compliance with the Mental Health Parity and Addiction Equity Act (MHPAEA), and 44 of those plans were cited … Read More