EBIA Weekly Newsletter

Trial Court Rejects Challenge by State School Districts to Employer Shared Responsibility

   April 12, 2018

Indiana v. IRS, 2018 WL 898720 (S.D. Ind. 2018) Available at https://www.gpo.gov/fdsys/pkg/USCOURTS-insd-1_13-cv-01612/pdf/USCOURTS-insd-1_13-cv-01612-1.pdf A federal trial court has dismissed a lawsuit challenging the application of employer shared responsibility under Code § 4980H (and the related reporting requirements under Code § 6056) to state school districts. As background, applicable large employers (ALEs) may be subject … Read More

IRS Requests Comments on Potential Expansion of Determination Letter Program for 2019

   April 12, 2018

IRS Notice 2018-24 (Apr. 5, 2018) Available at https://www.irs.gov/pub/irs-drop/n-18-24.pdf The IRS has asked for comments on whether it should expand the determination letter program for individually designed plans for 2019. Currently, determination letter applications for individually designed tax-qualified retirement plans (including 401(k) plans) may be submitted only for initial plan qualification—i.e., … Read More

Can Our DCAP Reimburse Advance Payments of Dependent Care Expenses?

   April 12, 2018

QUESTION: Many of our DCAP participants are billed in advance for dependent care expenses. Can we reimburse them for their payments right away, or do we have to wait until the care has been provided? ANSWER: Many dependent care providers require prepayment of dependent care expenses. However, the proposed IRS cafeteria plan regulations prohibit flexible … Read More

Celebrate Spring With EBIA Seminars From Checkpoint Learning!

   April 5, 2018

Our brand-new Wellness Programs course rounds out this year’s line-up of EBIA Seminars. Other intermediate-level sessions, updated for 2018, cover ERISA, the ACA, cafeteria plans, HRAs & HSAs, HIPAA, and COBRA. Choose only the topics you need, or attend all four days for a comprehensive learning experience. All courses are taught … Read More