EBIA Weekly Newsletter

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


NEW: Early Bird Registration for 2018 EBIA Seminars!


   December 14, 2017

Use the link below to register now with a special early bird discount for EBIA Seminars, coming to five cities in May and June, 2018. Meanwhile, we’re wrapping up our 2017 webinar season with self-audit strategies for group health plans, and kicking off 2018 with the first installment of our new “Learning the Ropes” webinar … Read More


Claims Administrator’s Decision Reviewed De Novo Due to Inadequate Delegation of Discretionary Authority


   December 14, 2017

Miller v. PNC Fin. Servs. Grp., Inc., 2017 WL 4404469 (S.D. Fla. 2017) Available at https://www.gpo.gov/fdsys/pkg/USCOURTS-flsd-1_16-cv-25142/pdf/USCOURTS-flsd-1_16-cv-25142-0.pdf A former employee receiving benefits under her employer’s long-term disability (LTD) plan sued after the plan’s claims administrator terminated her benefits and denied her appeal. The employee argued that the court should apply de novo … Read More


HHS Answers Employers’ Questions on National Medical Support Notices


   December 14, 2017

Medical Support—Answers to Employers’ Questions (Nov. 7, 2017) Available at https://www.acf.hhs.gov/css/resource/medical-support-answers-to-employers-questions HHS has issued FAQ guidance addressing coverage requirements and administrative issues related to National Medical Support Notices (NMSNs). An NMSN is a standardized medical child support order used by state child support enforcement agencies to obtain group health coverage for … Read More