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Amendments required by end of year to reflect Windsor same-sex marriage case

USA - May 6 2014 On April 4th, the IRS issued one of the last key pieces of guidance we expect to get about the impact of the Supreme Court's decision in Windsor...

Final regs on health care reform large employer penalties may help employers who hire employees from staffing firms

USA - April 1 2014 As explained in my Checklist for Employers, a large employer will have to pay a subsection (a) penalty for any month if it does not offer "minimum...

Do you know who is in your controlled group? Employers need to know for purposes of the large employer shared responsibility penalties

USA - March 26 2014 Most employee benefit plans are subject to nondiscrimination rules. In order to prevent employers from breaking apart companies in order to avoid...

Non-integrated health reimbursement arrangements (whatever they are called) are subject to $36,500 per-participant per-year penalty

USA - March 19 2014 Last fall the IRS and DOL issued nearly identical guidance, IRS Notice 2013-54 and DOL Technical Release 2013-03, explaining how certain Health Care...

What the heck is MEC?

USA - March 11 2014 Health Care Reform is confusing. There are so many new terms and concepts. One concept that has been getting a lot of attention lately is MEC. MEC...