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Monday, November 5, 2018
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 […]
Wednesday, October 31, 2018
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 […]
Monday, October 29, 2018
Legal malpractice is a term used for lawyer negligence and implies that there has been a breach of contract or fiduciary duty.
Thursday, October 18, 2018
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.
Tuesday, October 16, 2018
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.
Monday, October 15, 2018
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.
Wednesday, October 10, 2018
I have been accused of being very fond of wine. Guilty as charged – though only consumed at appropriate times and in reasonable volumes.
Thursday, October 4, 2018
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 […]
Wednesday, October 3, 2018
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.
Wednesday, September 26, 2018
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 […]
Monday, September 24, 2018
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.
Monday, September 24, 2018
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 […]