H&W: Cadillac Tax Delayed to 2020
On December 18, President Obama signed the Consolidated Appropriations Act, 2016 which delayed the pending “Cadillac Tax” by two years. This means the tax will not go into effect until at least 2020. …
H&W: 1094/1095 Reporting Extension!
The IRS has announced a two-month extension to furnish the IRS Forms 1095-B and 1095-C to employees resulting in a due date of March 31, 2016 instead of the original deadline of …
H&W: Affordability of Employer-Sponsored Health Coverage
This is the second in a series of blogs covering IRS Notice 2015-87. In our first blog, we discussed important considerations regarding the integration of HRAs and similar arrangements into …
H&W: Integration of HRAs with Group Health Plans
The IRS recently published Notice 2015-87 which provides additional guidance to employers on compliance with the Affordable Care Act (“ACA”). This Notice is lengthy and meaty and covers a multitude …
2015 Form 5500 Released
The U.S. Department of Labor has released the 2015 Form 5500 and related instructions. Modifications to Form 5500 as well as schedules and instructions for plan year 2015 are described …