EBIA Weekly Newsletter

Court Rejects Massachusetts’ Challenge to Regulations Expanding Contraceptive Coverage Exemption

   March 22, 2018

Massachusetts v. U.S. Dep’t of Health & Human Servs., 2018 WL 1257762 (D. Mass. 2018) Available at https://www.gpo.gov/fdsys/pkg/USCOURTS-mad-1_17-cv-11930/pdf/USCOURTS-mad-1_17-cv-11930-1.pdf A federal trial court has determined that Massachusetts lacks standing to challenge two interim final regulations issued in 2017 that expanded the exemptions from the requirement to provide certain contraceptive coverage without cost-sharing … Read More

IRS Announces Retroactive Reduction in Determination Letter Fee for Terminating Plans

   March 22, 2018

Rev. Proc. 2018-19 (Mar. 19, 2018) Available at https://www.irs.gov/pub/irs-drop/rp-18-19.pdf The IRS has announced that the user fee for determination letters for terminating retirement plans, including 401(k) plans, is reduced from $3,000 to $2,300 effective January 2, 2018. Determination letter applications for terminating plans are submitted using Form 5310. The announced reduction … Read More

Can Our Health FSA Reimburse the Expenses of an Employee’s Domestic Partner?

   March 22, 2018

QUESTION: We have been asked whether our health FSA can reimburse medical expenses incurred by an employee’s non-spouse domestic partner. Are these expenses eligible for reimbursement? ANSWER: It depends. Under Code § 105(b), only the following individuals’ medical expenses are eligible for tax-free reimbursement from a health FSA: the employee; the employee’s spouse; the employee’s … Read More