EBIA Weekly Newsletter

IRS Announces ACA Indexing Adjustments for Affordability and Premium Tax Credit Determinations for 2019


   May 24, 2018

Rev. Proc. 2018-34 (May 21, 2018) Available at https://www.irs.gov/pub/irs-drop/rp-18-34.pdf The IRS has announced 2019 indexing adjustments for two key percentages under the Affordable Care Act (ACA). The first percentage, which is the required contribution percentage used to determine whether employer-sponsored health coverage is “affordable” for purposes of employer shared responsibility under … Read More


Criminal Charges Stand Against Doctor Who Disclosed PHI to Drug Manufacturer’s Representative


   May 24, 2018

U.S. v. Luthra, 2018 WL 1783799 (D. Mass. 2018) Available at https://www.gpo.gov/fdsys/pkg/USCOURTS-mad-3_15-cr-30032/pdf/USCOURTS-mad-3_15-cr-30032-3.pdf A federal trial court has refused to dismiss criminal charges against a physician accused of “knowingly” disclosing patients’ protected health information (PHI) in violation of HIPAA’s privacy rule. The physician, frustrated by insurers’ repeated coverage denials of a brand-name … Read More


Do We Need to File Form 5500 for Our Company’s Cafeteria Plan?


   May 24, 2018

QUESTION: Our company has a cafeteria plan that permits participants to pay for certain benefits using pre-tax dollars. Do we have to file a Form 5500 for our cafeteria plan? ANSWER: The short answer is that cafeteria plans are not required to file Form 5500. Although Code § 6039D requires employers to file annual returns … Read More


Webinars, Seminars, and Advanced Conference from EBIA Learning!


   May 17, 2018

We have learning solutions to fit your needs. Enjoy EBIA webinars from the convenience of your office, attend intermediate-level seminars in a city near you, or join us in Seattle this summer for our 20th annual EBIA Advanced Cafeteria Plans and Benefits Conference. For more information or to register, click on the program links below … Read More


IRS Announces 2019 HSA Contribution Limits, HDHP Minimum Deductibles, and HDHP Out-of-Pocket Maximums


   May 17, 2018

Rev. Proc. 2018-30 (May 10, 2018) Available at https://www.irs.gov/pub/irs-drop/rp-18-30.pdf The IRS has released the 2019 cost-of-living adjusted limits for health savings accounts (HSAs) and high-deductible health plans (HDHPs). Here are the details: HSA Contribution Limits. The 2019 annual HSA contribution limit is $3,500 for individuals with self-only HDHP coverage (a $50 … Read More