EBIA Weekly Newsletter

IRS Memo Considers Limit on Annual Additions When Two Employer-Aggregation Rules Apply


   May 4, 2017

Tech. Adv. Mem. 201715001 (Dec. 27, 2016) Available at https://www.irs.gov/pub/irs-wd/201715001.pdf In this technical advice memorandum (TAM), the IRS considers how the Code § 415(c) limit on annual additions is determined when two employer-aggregation rules—the controlled group rules and the affiliated service group rules—apply. As background, Code § 415(c) limits the total contributions (annual … Read More


Must Our Health Plan Cover the Pregnancy Expenses of a Participant Who Is a Surrogate?


   May 4, 2017

QUESTION: Can our company’s major medical plan exclude coverage for the pregnancy and birth-related medical expenses of participants who act as surrogates for other individuals? ANSWER: Although the federal agencies have not issued specific guidance on this issue, at least two legal hurdles may prohibit enforcement of an exclusion from coverage for the pregnancy and … Read More


IRS Information Letter Addresses HSA Ineligibility Due to Medicare Entitlement


   April 27, 2017

IRS Information Letter 2017-0003 (March 8, 2017) Available at https://www.irs.gov/pub/irs-wd/17-0003.pdf The IRS has released an information letter confirming that individuals are disqualified from establishing a health savings account (HSA) if their contributions are attributable entirely to a period when they are entitled to Medicare. The letter responds to an inquiry from an individual … Read More


Treasury Inspector General Report Assesses IRS’s Efforts to Implement Employer Shared Responsibility


   April 27, 2017

TIGTA Report No. 2017-43-027, “Affordable Care Act: Assessment of Efforts to Implement the Employer Shared Responsibility Provision” (Apr. 7, 2017) and Press Release (Apr. 10, 2017) Report Press Release The Treasury Inspector General for Tax Administration (TIGTA) has released an audit report assessing the IRS’s preparations for ensuring compliance with the … Read More


Failure to Perform Risk Analysis or Adopt Risk Management Plan Leads to $400,000 HIPAA Settlement


   April 27, 2017

Metro Community Provider Network: Resolution Agreement (Apr. 7, 2017) and Press Release (Apr. 12, 2017) Resolution Agreement Press Release HHS’s Office for Civil Rights (OCR) has announced a $400,000 settlement with a community health center—a HIPAA covered entity—related to the breach of 3,200 individuals’ protected health information (PHI). OCR’s investigation began … Read More