Understanding Employee Benefits

No More Pre-Tax Premiums for Individual Insurance Policies?

By

Over the years we have seen some employers, particularly small employers, choose to provide health coverage to their employees by paying all or part of the premium for individual insurance policies that the employees have obtained. Under an old IRS revenue ruling, Rev. Rul. 61-146, that type of premium subsidy... Read More

Topics: Cafeteria Plans, Compensation Questions, Health Care Reform, Health Plan, Payroll, Welfare Plans

The White House Blog: Employer Mandate Under the Affordable Care Act Delayed for One Year

By

On July 2 the White House announced that it is delaying the enforcement of the employer mandate that it provide health care coverage to employees or pay a penalty (the “play or pay” provisions) until 2015. http://www.whitehouse.gov/blog/2013/07/02/we-re-listening-businesses-about-health-care-law. According to the White House Blog, the other provisions of the Affordable Care... Read More

Topics: Health Care Reform, Health Plan, Payroll, Welfare Plans

DOL (Finally) Issues Model Exchange Notice

By

On May 8, 2013, the Department of Labor (DOL) issued long-awaited temporary guidance and a model notice to be provided to employees about upcoming coverage options through the health care exchange, known as the Marketplace, established as a part of the health care reform legislation. This notice was originally supposed... Read More

Topics: Health Care Reform

I’m an Applicable Large Employer – To Whom Must I Offer Health Coverage in Order to Avoid Pay or Play Penalties?

By

Beginning in 2014, the employer shared responsibility mandate of the Patient Protection and Affordable Care Act requires applicable large employers (those employing on average at least 50 full-time equivalent employees on business days during the preceding calendar year (also see previous blog on determining if you are an applicable large... Read More

Topics: Health Care Reform

Proposed Rules Issued on Contraceptive Coverage

By

The Affordable Care Act requires most health plans to cover certain women’s preventive services, including contraception, without charging a co-pay or deductible. On January 30, 2013, the Obama Administration released proposed rules that continue to implement provisions in the health care law providing women contraceptive coverage without cost sharing, while at... Read More

Topics: Health Care Reform, Health Plan

Health Care Reform “Pay or Play” Guidance Issued

By

In early January, the Internal Revenue Service published proposed regulations on “Shared Responsibility for Employers Regarding Health Coverage.”  These regulations incorporate the provisions of many previous Notices with some modifications, and also propose guidance on additional issues under the Patient Protection and Affordable Care Act.  The regulations provide rules and... Read More

Topics: Health Care Reform