On June 5, 2017, the U.S. Supreme Court issued a decision holding that an employee benefit plan may be exempt from the Employee Retirement Income Security Act (ERISA) as a “church plan” even if a church did not establish it.…

For plan years beginning in 2018, the ACA’s affordability contribution percentages are reduced to: 9.56 % under the pay or play rules 9.56 % under the premium tax credit eligibility rules 8.05 % under an exemption from the individual mandate.…

As reported by Reuters, health insurer Aetna announced it will exit the 2018 individual market in the last two states it currently sells in - Nebraska and Delaware. Aetna projected around $225 million in losses from its exchange plan businesses…

The Affordable Care Act (ACA) requires health insurance issuers and sponsors of self-insured health plans (including qualified Health Reimbursement Arrangements/HRA) to pay Patient-Centered Outcomes Research Institute fees (PCORI fees). The PCORI fees generally apply to insurance policies providing accident and…

On May 5, 2017, the Internal Revenue Service (IRS) released Revenue Procedure 2017-37 to announce the inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) for 2018. These limits include: The maximum HSA contribution limit; The…

On May 4, 2017, members of the U.S. House of Representatives voted 217-213 to pass the American Health Care Act (AHCA), after it had been amended several times. The AHCA is the proposed legislation to repeal and replace the Affordable…

On April 7, 2017, the Treasury Inspector General for Tax Administration (TIGTA) released the results of its audit to assess the Internal Revenue Service’s (IRS) preparations for ensuring compliance with the employer shared responsibility rules and related reporting requirements under…

Employer-sponsored wellness programs often incorporate rewards or incentives to encourage employees to participate. Because there are numerous legal requirements for wellness program design, employers sometimes overlook the federal tax implications of a program’s rewards. Federal tax law does not include…

There has been a recent resurgence of Section 125 "abusive tax arrangement" plans. Many times these programs are marketed to smaller employers, with several variations that all appear to be too good to be true - allow a larger portion…

Employers who use reference-based pricing have the potential for two main benefits: lower total health care expenses and higher employee engagement in health care decisions. Referenced-based pricing works by setting spending limits on certain procedures or services—meaning an individual would…

On March 24, 2017, Republican leadership in the U.S. House of Representatives withdrew the American Health Care Act—their proposed legislation to repeal and replace the Affordable Care Act (ACA). A House vote was scheduled to take place on that day,…

Telemedicine is becoming a popular method of providing a variety of medical services. Employers that offer high deductible health plans (HDHPs) that are compatible with health savings accounts (HSAs) should consider how a telemedicine benefit may impact participants’ HSA eligibility.…