IRS Provides Process to Correct Over-Withholding of Same-Sex Spouse Benefits
On Sept. 23, 2013, the IRS issued Notice 2013-61. This notice provides a special process for employers to make refund claims or internal adjustments of FICA and federal income tax […]
Highlights of the SHOP Exchange
PPACA requires that a Small Business Health Options Program (SHOP) exchange/marketplace be established in each state for small employers. For 2014, all states will use 50 employees as the cut-off […]
DOL Announces Non-Enforcement of Marketplace/Exchange Notice
PPACA requires employers covered by the Fair Labor Standards Act to provide a notice about the upcoming health marketplaces (also called exchanges) to their employees. The notice is due Oct. […]
A Delay for Out-Of-Pocket Maximums
A few weeks ago several media outlets picked up a FAQ that the Department of Labor issued in February of this year. (The FAQ may be accessed here: FAQs About […]
IRS Releases Proposed PPACA Reporting Rules
On Sept. 5, 2013, the Internal Revenue Service (IRS) released the long-awaited rules that describe the reporting that plans, employers, and insurers will need to provide in support of the […]
Highlights of Exchange Notice Requirement
Most employers must give a notice about the upcoming health exchanges/marketplaces to all existing employees by Oct. 1, 2013. Employees hired after that date must receive the notice within 14 […]
Frequently Asked Questions about the Exchange (Marketplace) Notice
This FAQ is based on Department of Labor (DOL) Technical Release 2013-02, which does not provide specific guidance on many issues. Consequently, some of the answers in this FAQ are […]
IRS Issues Rules on Same-Sex Marriages
On Aug. 29, 2013, the IRS issued Revenue Ruling 2013-17, which describes how the IRS will handle same-sex marriages for federal tax purposes in light of the U.S. Supreme Court […]
The October 1st Deadline Is Just Around The Corner: Employers Must Provide Notices Regarding Availability of Exchange Coverage
A provision of the 2010 health care reform law requires employers to provide notices to all employees regarding the availability of health coverage options through the state-based exchanges created pursuant […]
The Real Story on Out-Of-Pocket Maximums
Last week several media outlets picked up a FAQ that the Department of Labor issued in February of this year. (The FAQ may be accessed here: FAQs about Affordable Care […]
