The Affordable Care Act (ACA) created new reporting requirements under Internal Revenue (IRS) Code Sections 6055 and 6056. Under these new reporting rules, certain employers must provide information to the IRS about the health plan coverage they offer (or do…

Massachusetts voters approved a ballot measure known as the “Massachusetts Paid Sick Days Initiative” to provide earned paid sick leave to employees. The Earned Sick Time Law is effective July 1, 2015, and generally covers all employers in Massachusetts. Employers…

The Affordable Care Act (ACA) created new reporting requirements under Internal Revenue Code (Code) Section 6056. These new reporting rules require applicable large employers (ALEs) subject to the ACA’s employer shared responsibility rules to report information to the Internal Revenue…

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

The Family and Medical Leave Act of 1993 (FMLA) gives an eligible employee the right to take unpaid, job-protected leave in certain situations, including the birth, adoption or foster care placement of a child, his or her own or a…

Due to the rising costs of health coverage, employers have shown interest in helping employees pay for individual health insurance policies instead of offering an employer sponsored plan. This arrangement is considered an "employer payment plan". In response, the Departments…

Determining if an employer meets the definition of Applicable Large Employer (ALE) is the first step in predicting tax penalty liability regarding employer shared responsibility rules under ACA. Employers must use the appropriate standard for determining and reporting their size.…

Employers are required to file an annual Form 5500 for each separate ERISA welfare benefit plan, unless a reporting exemption applies. The Form 5500 must be filed by the last day of the seventh month following the end of the…

The Department of Labor's (DOL) Employee Benefits Security Administration (EBSA) has the authority to conduct audits on benefit plans that are governed by the Employee Retirement Income Security Act (ERISA). DOL audits often focus on violations of ERISA’s fiduciary obligations…

On May 4, 2015, the Internal Revenue Service (IRS) released Revenue Procedure 2015-30 to announce the inflation-adjusted limits for health savings accounts (HSAs) for calendar year 2016, addressing the following: The maximum HSA contribution limit; The minimum deductible amount for…

Elliot Health System, which includes Elliot Hospital, Elliot Physician Network, Elliot Professional Services, and Elliot One Day Surgery Center will all rejoin Anthem’s Pathway Network of New Hampshire hospitals and providers currently serving Anthem Health Insurance Exchange customers in 2015.…

On April 16, 2015, the U.S. Equal Employment Opportunity Commission (EEOC) released a proposed rule that describes how the Americans with Disabilities Act (ADA) applies to employee wellness programs that include questions about employees’ health or medical examinations. Although the…