Proposed Expansion of “Excepted Benefits” On Dec. 20, the Departments of Labor, Health and Human Services and the Treasury (the Departments) issued proposed regulations that would expand the definition of excepted benefits. Excepted benefits are health benefits that are exempt … Continue reading →

The Affordable Care Act (ACA) imposes a penalty on large employers that do not offer minimum essential coverage to full-time employees and their dependents. Large employers that offer this coverage may still be liable for a penalty if the coverage … Continue reading →

Three Key Changes to the 2015 Reinsurance Program A recent HHS proposed rule (the 2015 Notice of Benefit and Payment Parameters Proposed Rule) addresses key changes to the transitional reinsurance program for 2015. The transitional reinsurance program is a three-year … Continue reading →

IRS Relaxes Health Flexible Spending Account Rules A big change to the rules governing health flexible spending accounts (FSAs) was recently announced by the Internal Revenue Service (IRS). On Oct. 31, the IRS released Notice 2013-71, which relaxes the “use-or-lose” … Continue reading →

New ACA Guidance on HRAs, FSAs and Cafeteria Plans On Sept. 13, the Internal Revenue Service (IRS) and the Department of Labor (DOL) issued guidance on how certain Affordable Care Act (ACA) rules apply to health reimbursement arrangements (HRAs), health … Continue reading →

Temporary Guidance Issued on 90-day Waiting Period Limit New temporary guidance has been released regarding the 90-day maximum waiting period mandated by the Affordable Care Act (ACA). The ACA stipulates that for plan years beginning on or after Jan. 1, … Continue reading →

DOL Clarifies FMLA Rights for Same-Sex Spouses On June 26, 2013, the U.S. Supreme Court struck down Section 3 of DOMA. As a result of the Supreme Court’s ruling, same-sex couples that are legally married under state law are now … Continue reading →

Employer Mandate Delayed The Obama Administration has postponed the Affordable Care Act (ACA) large employer mandate penalties for one year, until 2015. The Department of the Treasury announced the delay on July 2, 2013, along with a similar delay for … Continue reading →

HCR Final Rule on Workplace Wellness Programs The Affordable Care Act (ACA) includes provisions to encourage appropriately designed, consumer-protective wellness programs in group health coverage. Effective for plan years beginning on or after Jan. 1, 2014, ACA essentially codifies the … Continue reading →

Health Care Reform Proposed Employer Responsibility Regulations A proposed rule was released on the Affordable Care Act’s (ACA) minimum value and affordability rules. An employer’s health plan provides minimum value if the plan’s share of total allowed costs of benefits … Continue reading →