Publications for
The Internal Revenue Service recently released the 2013 health savings account contribution limits, out-of-pocket maximums and high deductible health plan deductibles.
The Internal Revenue Service recently issued guidance regarding the $2,500 limit on salary reduction contributions to a health flexible spending account under the Patient Protection and Affordable Care Act.
The U.S. Department of Labor published the final Service Provider Fee Disclosure Regulation. The Final Regulation requires that certain retirement plan vendors who supply services to a "covered plan" disclose certain information to the employer sponsor with regard to the compensation that is received by the vendor for the performance of those services.
The United States Supreme Court issued its long awaited ruling regarding the constitutionality of the Patient Protection and Affordable Care Act. The Supreme Court upheld PPACA, including the individual mandate that requires individuals to obtain health care insurance coverage or pay a penalty.
The IRS recently issued guidance that addresses the tax-free treatment of employer-provided cell phones.
The Department of Labor recently issued a final regulation that extends the applicability dates for the Service Provider Fee Disclosure and the Participant-Level Fee Disclosure Regulations.
Effective for the first plan year that begins on or after August 1, 2012 (January 1, 2013 for a calendar year plan), a non-grandfathered group health plan is required to provide certain preventive health services for women.
The United States Supreme Court recently held that for purposes of ERISA Sec. 502(a)(1)(b), the terms of a summary plan description cannot be enforced as terms of the plan it summarizes.
Certain cafeteria and health care reimbursement plan amendments must be adopted by June 30, 2011.
Employer-provided cell phones and other similar telecommunications devices are no longer subject to heightened substantiation requirements under Internal Revenue Code Section 280F(d)(4) in order to be excluded from an employee’s taxable income as a working condition fringe benefit under Code Section 132(d).
The IRS recently issued guidance regarding whether paid time off ("PTO") credits donated under an employer-sponsored leave-sharing program are taxable to the donor employee if the donation is made by waiving the PTO credits before the PTO is earned.
The Sixth Circuit recently broke precedent and joined a number of other U.S. circuit courts by preventing an ERISA plan administrator from correcting an inaccurate benefit calculation.
The IRS recently issued IRS Notice 2010-59 clarifying the definition of a qualified "medical expense" under the Patient Protection and Affordable Care Act.
The Patient Protection and Affordable Care Act as amended ("PPACA") made several changes to cafeteria plans. Some of the most significant changes are summarized below.