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EEOC Issues Regulations Addressing ADA Requirements for Employer Wellness Programs
The EEOC has issued long-awaited proposed regulations addressing ADA requirements for employer wellness programs. The guidance also addresses the interaction between the new EEOC rules and the existing ACA and HIPAA wellness rules.
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Employer Reporting Requirements
Beginning in early 2016, employer reporting will be required for the first time based on data from the 2015 calendar year. Depending on the size of the employer and the funding arrangement of the benefits offered, employer reporting requirements vary in regard to what type of information needs to be reported (if any) and whether the employer is required to use Forms 1094-B and 1095-B (the “B” forms) or Forms 1094-C and 1095-C (the “C” forms). This issue brief covers who is responsible for reporting and which forms should be used in different situations.
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California Family Rights Act (CFRA)
The California Fair Employment and Housing Council issued updates to the California Family Rights Act (CFRA), which will take effect July 1, 2015. The changes clarify some CFRA positions, and modify the law to more closely align with the federal Family and Medical Leave Act (FMLA).
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PCORI Fees Due July 31
Employers who sponsor self-funded medical plans must report and pay the ACA Patient-Centered Outcomes Research Institute (PCORI) fees no later than July 31, 2015. Health insurance carriers/insurers will pay the fee directly in the case of fully-insured plans.
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Affordability Considerations
For purposes of individual eligibility for tax subsidies through a public exchange, and for compliance with the employer shared responsibility rules under Section 4980H, it is important to understand whether or not coverage offered under an employer-sponsored group health plan is “affordable.” When setting plan contribution rates employers must consider IRS employer affordability safe harbors, the various elements that play into the determination of the employee contribution, and the penalties associated with failing to offer affordable coverage.
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Supreme Court Rules Subsidies Available Through Federal Marketplace
In a 6-3 decision, the Supreme Court has ruled that Affordable Care Act (ACA) subsidies will continue to be available to certain individuals who purchase health insurance plans in states that use the federal Marketplace. This decision is important for employers as they work to implement the strategies necessary to comply with ACA employer requirements.
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Supreme Court Rules on Same-Sex Marriage & Employee Benefits
Last week the U.S. Supreme Court ruled in Obergefell v. Hodges that all states must permit same-sex marriages within their borders and must recognize same-sex marriages performed in other states. This ruling puts to rest some of the big questions and the confusion that remained after the Court’s ruling on same-sex marriage and DOMA in 2013. Many employers must now consider how this decision affects their benefit plans.
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Our culture
Learn how Woodruff Sawyer supports our employees with DEI initiatives and our communities through volunteering and charitable donations.
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Small Group Market Changing Definition
Beginning in 2016, the definition of “small employer” for insurance rating and underwriting purposes changes. In general, employers with 51–100 full-time equivalents (FTEs) may now fall into the small employer category, and such groups will be subject to community rating and required to offer essential health benefits for the first time. However, transition relief issued by the Department of Health & Human Services (HHS) and the Centers for Medicare & Medicaid Services (CMS) allows states and insurers to choose to renew current policies through October 1, 2016. In other words, depending upon which state the insurance policy is being issued out of, employers with 51–100 FTEs who would otherwise be required to purchase a small group policy beginning in 2016 may have the option to renew their current policies through October 1, 2016.
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Employer HRA Reporting Requirement
In the recent draft instructions released by the IRS in regards to employer reporting on Forms 1094 and 1095, the IRS indicates that reporting is required for health reimbursement accounts (HRAs) integrated with fully-insured plans. This comes as a bit of a surprise to many who assumed that HRAs integrated with a major medical plan, regardless of funding method, would be considered “supplemental coverage” and not require any reporting. This guidance affects reporting requirements for both small employers and applicable large employers offering HRAs integrated with a fully-insured medical plan.
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Paid and Unpaid Leave Laws in California
Not only did the State of California implement its new paid sick leave law as of July 1, 2015, it also amended it on July 13, 2015, retroactively effective July 1, 2015! This Alert discusses how the new state paid sick leave law works with other state and federal leave laws whether paid or unpaid.
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Cadillac Tax 2015 IRS Notices
The Internal Revenue Service (IRS) has released two separate notices this year requesting comments on how to administer the excise tax on high-cost health coverage (also known as the Cadillac tax) set to go into effect for the 2018 tax year. The notices described potential approaches to various aspects of the excise tax and requested public comment on a number of issues. These notices provide some indication of which way the IRS is leaning regarding the administration of the tax, but we will know more once proposed regulations are released later this year or early next year.View Insight