What Can Our Health Plan Do With Its Medical Loss Ratio Rebate?
QUESTION: We recently received a medical loss ratio (MLR) rebate from our insurer for our ERISA group health plan. Under our …
Who Pays for Health Coverage During FMLA Leave?
QUESTION: Does our company have to pay for employees’ health coverage while they are on FMLA leave? ANSWER: Your company does not …
DOL Proposes New Electronic Delivery Safe Harbor for Group Health Plan ERISA Disclosures
DOL Proposed Rule: Electronic Disclosure by Group Health Plans Under ERISA, 29 CFR Parts 2520 and 2560, 91 Fed. Reg. …
IRS Announces Indexing Adjustments for 2027 ACA Affordability and Premium Tax Credit Determinations
Rev. Proc. 2026-26 (July 21, 2026) Available at https://www.irs.gov/pub/irs-drop/rp-26-26.pdf The IRS has announced 2027 indexing adjustments for important percentages under …
IRS Announces Midyear Increase in Standard Mileage Rates for Business, Medical, and Moving Expense Purposes
IRS Announcement 2026-11, 2026-29 I.R.B. 49 Available at https://www.irs.gov/pub/irs-irbs/irb26-29.pdf The IRS has announced a midyear increase in the standard mileage …
How Long Must an Applicable Large Employer Offer Coverage to a Dependent Child Approaching Age 26 to Avoid Employer Shared Responsibility Penalties?
QUESTION: Our company is an applicable large employer (ALE) that sponsors a group health plan covering eligible employees and their …
Are Fringe Benefits Exempt From FICA Taxes If They Are Not Subject to Federal Income Tax?
QUESTION: If employees don’t have to pay federal income tax on a fringe benefit because the benefit isn’t treated as …
DOL Clarifies Scope of ERISA Application to Trump Accounts, Related Employer-Facilitated Contribution Programs
DOL Technical Release 2026-02, Trump Accounts (June 17, 2026); DOL News Release, U.S. Department of Labor Issues Guidance Clarifying Trump …
What Expenses Can Be Reimbursed Under a Qualified Educational Assistance Program?
QUESTION: If our company sets up a qualified educational assistance program, what expenses can the program reimburse? For example, can …
If Our Employees Complete a Tobacco-Cessation Program Midyear, Are They Entitled to a Retroactive Refund of Tobacco-Use Premium Surcharges Paid Earlier in the Year?
QUESTION: Our company is thinking about implementing a tobacco-use premium surcharge next year. If an employee were to complete a …