EBIA Weekly Newsletter

Montana Mental Health Parity Law Not Preempted by ERISA; Applicable to Disability Income Replacement Benefits


   November 9, 2017

Sand-Smith v. Liberty Life Assur. Co. of Boston, 2017 WL 4169430 (D. Mont. 2017) A participant who was disabled due to bipolar disorder sued after benefits under her employer’s long-term disability plan were terminated in accordance with plan terms limiting benefits for mental illness to 24 months. The participant asserted that the limitation violated Montana’s … Read More


IRS Updates Guidance on Assessing 2015 Employer Shared Responsibility Penalties


   November 9, 2017

Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act Available at https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act The IRS has updated Q&A guidance on employer shared responsibility to detail the procedure it will use to assess Code § 4980H liability for the 2015 calendar year. As background, an applicable large employer (ALE)—i.e., … Read More


IRS Continues Rollout of Updated Guidance for 2017 ACA Information Reporting


   November 9, 2017

Tutorial for Affordable Care Act Application for Transmitter Control Code Available at https://www.irs.gov/pub/irs-utl/Tutorial%20for%20ACA%20Application%20for%20TCC%20%28Nov%202017%29.pdf The IRS continues to update guidance as it prepares to accept electronic filings in early 2018 of Affordable Care Act (ACA) information returns (Forms 1094/1095) for the 2017 tax year. As a reminder, the ACA requires information reporting … Read More


IRS Audit Guidelines Address Missing Individuals and Required Minimum Distributions


   November 9, 2017

Memorandum for Employee Plans (EP) Examinations Employees: Missing Participants and Beneficiaries and Required Minimum Distributions, TE/GE-04-1017-0033 (Oct. 19, 2017) Available at https://www.irs.gov/pub/foia/ig/spder/tege-04-1017-0033.pdf The IRS has released a memorandum to its Employee Plans (EP) examiners addressing failures to make required minimum distributions (RMDs) when participants or beneficiaries cannot be located. The RMD … Read More