What Employees Are Counted for Purposes of COBRA’s Small Employer Exception?
QUESTION: We understand there is a small employer exception to COBRA for employers with fewer than 20 employees. What employees …
Do We Have to File a Gag Clause Prohibition Compliance Attestation Every Year?
QUESTION: We have previously filed a Gag Clause Prohibition Compliance Attestation (GCPCA) for our self-insured group health plan. Do we …
Court Vacates ACA Section 1557 Gender-Identity Discrimination Rules
Tennessee v. Kennedy, 2025 WL 2982069 (S.D. Miss. 2025) A federal trial court has vacated certain provisions of the regulations …
SSA Announces Social Security Taxable Wage Base for 2026
SSA Press Release: Social Security Announces 2.8 Percent Benefit Increase for 2026 (Oct. 24, 2025); SSA Fact Sheet: 2026 Social …
Agency FAQs (Part 72) Clarify How Fertility Benefits May Be Offered As Excepted Benefits
FAQs About Affordable Care Act Implementation Part 72 (Oct. 16, 2025) FAQs Fact Sheet The DOL, HHS, and IRS have issued …
Commuter Benefits Evolve: Employers Adapt to New Technology, Tax Limits, and Employee Needs
The Changing Landscape of Commuter Benefits Commuter benefits are undergoing a transformation as transit agencies phase out traditional fare media …
Do We Have an Ongoing Obligation to Provide Exchange Notices?
QUESTION: Our company employs approximately 25 employees (some part-time) and sponsors an insured group health plan. In 2013, we provided a …
Can Our Health FSA Reimburse Expenses Incurred Before the Participant’s Enrollment Date?
QUESTION: Our company has a calendar-year cafeteria plan with a health FSA and a DCAP. One of our health FSA …
Is an SPD Required for Our Company’s Health FSA?
QUESTION: Our company will begin offering a health FSA next year. Will we need to prepare and distribute a summary …
What Are Our Company’s Obligations to a Former Employee Receiving COBRA Coverage Who Has Been Called to Active Duty in the Uniformed Services?
QUESTION: A former employee who left our company a year ago has been receiving COBRA coverage under our major medical …