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Many emerging businesses, especially those in the incubation stage of research and product development in technology and life sciences industries, have long favored paying their employees with a combination of equity incentives and cash. One popular method to entice employees to remain onboard and share in the success of the company is to offer restricted stock units in lieu of higher salaries.

Since the end of August the property insurance market has seen a stark contrast to the prior historic lows of hurricane activity and industry catastrophic (Cat) losses. Hurricanes Harvey, Irma, Maria (HIM); the Chiapas and Central Mexico earthquakes; the California wildfires; and ongoing storm activity have the industry navigating the prospect of a $100 billion to $120 billion reduction in capital.  Insureds are rightly asking whether carrier rhetoric is signaling a reversal in market cycle.

Cost-sharing reduction subsidies (CSRs) continue to play a prominent role in the debate concerning the future of the Affordable Care Act (ACA). They are one of two major sources of federal funding for individual health care. The first source of federal funding is direct subsidies provided to individuals to offset their monthly premiums. The second source is the CSRs.

Retailers in America are already telling me that the holiday season (starting with Halloween) is here. Before we all get lost in the holiday shuffle, directors and officers can benefit from planning their continuing education for the rest of 2017 and into 2018.

For the sixth year in a row, employers who sponsor an insured group health plan may be receiving a Medical Loss Ratio (MLR) rebate from their insurers. Self-funded medical benefit plans are not subject to these requirements. The rebates raise several fundamental questions for employers.

President Trump has signed an executive order instructing regulatory agencies to draft new rules permitting the creation of association health plans, expanding Health Reimbursement Accounts (HRAs), and extending the time for which coverage can be offered under short-term health insurance policies. It is important to note that the executive order only instructs the regulatory agencies to develop new rules it does not immediately change any existing rules or laws.

The IRS has released the 2017 final forms and instructions for the ACA employer reporting requirement. Not surprisingly, the final forms are identical to the draft forms and instructions. We described the minor changes from the 2016 forms and instructions in a previous alert, which may be found at https://woodruffsawyer.com/wp-content/uploads/2017/10/EmployeeBenefits-IRS-Employer-Reporting-Draft-Instructions-101117.pdf.