Further Consolidated Appropriations Act, 2020 was enacted on December 20, 2019. It is comprised of various “Divisions”. Division N is Health and Human Services Extenders which includes repealing certain ACA provisions and Division O is Setting up Every Community Up for Retirement Enhancement (SECURE) which impacts retirement plans. This ALERT will briefly summarize items of […]
ACA, Affordable Care Act, IRSA client recently asked us if a plan sponsor could limit or exclude benefits related to gender transition and our answer – it can be complicated and may be unsettled; check with counsel before making any decisions. BACKGROUND Section 1557 of the Affordable Care Act prohibits discrimination in certain “health programs and activities” on the […]
ACA, ACA 1557, Affordable Care Act, transgenderThis is a roundup of information available on the IRS website. The links are working as of the date of this newsletter! Health Coverage Information Return Deadlines https://www.irs.gov/Affordable-Care-Act/Employers/Mark-Your-Calendars-Health-Coverage-Information-Return-Deadlines Action Reporting Due Dates in 2016 for… Applicable Large Employers – Including Those That Are Self-Insured Self-insured Employers That Are Not Applicable Large Employers Coverage Providers – […]
1095-C, ACA, Affordable Care Act, reporting and disclosureThe question had arisen on how to treat opt out incentives. By that we mean a monetary offer by an employer to employees to waive coverage under the employer’s health plan. Informal IRS comments had indicated that such incentives would be included when determining whether an offer of coverage is affordable. There are generally two […]
ACA, Affordability, Affordable Care Act, Incentives, opt-out incentivesErisaALERT 2014-10 – What is an HPID? Note: Late on October 31, HHS announced a delay HPID requirement. A health plan identifier (HPID) is intended to increase standardization within HIPAA standard transactions. Both the Affordable Care Act and the Social Security Act require the adoption of a standard unique health plan identifier. Covered entities are […]
ACA, Affordable Care Act, HCR, Health Plan Identifier, HPIDOn November 8, 2013, the Departments of Labor, Health and Human Services, and the Treasury (the Departments) issued final rules on the Mental Health Parity Addiction Equity Act of 2008 (MHPAEA). Concurrently, the Departments posted Frequently Asked Questions related to the final rule. There is also a question relating to MHPAEA in the latest Frequently […]
ACA, Affordable Care Act, Mental health parity, MHPAEA, Wellstone(c) 2015 Erisa Diagnostics - We focus on benefits, so you can focus on business