Articles

IRS Now Assessing §4980H Penalties
for the 2016 Plan Year

The IRS began assessing §4980H (Employer Mandate) penalties late in 2017 by sending Letter 226Js. Letters are being received by applicable large employers who appear to owe a penalty based on the self-reporting submitted via Forms 1094-C and 1095-C. Through September 2018, the letters were tied to proposed assessments for the 2015 calendar year, but now […]

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New HRA Rules Issued

The Department of the Treasury; Department of Labor, and The Department of Health and Human Services (the Departments) have jointly issued proposed regulations designed to expand the use of health reimbursement arrangements (HRAs). The new rules would allow HRAs to be used to pay for individual health insurance policies, create a new type of limited […]

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Most Common Lawyer Malpractice Mistakes

Legal malpractice is a term used for lawyer negligence and implies that there has been a breach of contract or fiduciary duty.

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Benefits for Technology Firms

In the technology industry, where turnover is high – especially within the millennial generation – companies are forced to alter and adapt their benefit packages to attract and retain quality employees.

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Determining the COBRA Premium for an HRA

Setting the correct COBRA premium for a Health Reimbursement Arrangement (HRA) can be challenging. COBRA defines “applicable premium” as the cost to the plan of providing coverage to similarly situated beneficiaries who have not experienced a qualifying event.

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Manufacturers’ Strategies to Deal With Tariffs

With the implementation of recent tariffs, the manufacturing community has been faced with developing innovative plans on how to prepare and adjust for the challenges ahead.

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Great Wines and Top Surgeons
(Not Necessarily at the Same Time)

I have been accused of being very fond of wine. Guilty as charged – though only consumed at appropriate times and in reasonable volumes.

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How Employers Should Handle MLR Rebates

It’s that time of year again. Employers who sponsor a fully-insured group health plan may be receiving a Medical Loss Ratio (MLR) rebate from their insurers. Self-insured medical benefit plans are not subject to these requirements. The rebates raise several fundamental questions for employers, including: How much (if any) of the rebate must be distributed […]

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Managing Healthcare Provider Reviews and Your Online Presence

Say that you are a healthcare provider (either a physician or facility) who recently treated a patient. By all accounts, the interaction with this patient was uneventful and routine.

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Employer Reporting – 2018 Draft Forms and Instructions for the 1095/1094

The IRS has released draft forms and instructions for the 2018 calendar year. Not surprisingly, the 2018 forms and instructions are almost identical to those provided for 2017. The only notable change is a small increase in the penalties for failure to report correctly and on time. Previously, the penalty was $260 per form (capped […]

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What Contractors Need to Know About the Risks on Condo Conversions

As the real estate cycle in the Puget Sound continues to move forward, condo conversions from existing apartment buildings are becoming more and more popular.

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Medicare Part D Notice Reminder:
Deadline of October 14th

Employers with group health plans that provide prescription drug coverage to individuals who are eligible for Medicare Part D must comply with certain disclosure requirements. Group health plan sponsors must disclose to individuals who are eligible for Medicare Part D whether their prescription drug coverage is at least as good as the Medicare Part D […]

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