When employers offer employees a cash payment to opt out of medical coverage, how does the potential opt-out payment affect the affordability calculation under the ACA? Including the potential opt-out …
DOL, IRS and PBGC Release Proposed Revisions to the Form 5500
The DOL, IRS and PBGC have released proposed changes to the annual Form 5500 filed for ERISA plans. These revisions have been submitted for public comment and will be effective …
HIPAA Compliance Alert
The HHS Office for Civil Rights (OCR) has begun the second phase of audits of covered entities and their business associates. Covered entities take into account employers with self-insured group …
DOL Increases Penalties for Health Plan and Other Violations
On June 30, 2016 the DOL issued an interim rule increasing penalties for various health plan and other compliance violations. The changes became effective beginning August 1, 2016 and include …
