Qualified Small Employer HRAs Congress has passed the 21st Century Cures Act that, among other things, allows small employers to maintain general-purpose, stand-alone health reimbursement arrangements (“HRA”) that will not …
The IRS recently issued a private letter ruling answering whether or not an employer could contribute a different amount to a former employee’s HSA than they did to a current …
Extension for Providing Employee Statements The IRS has announced 2016 transition relief that includes a 30 day extension to furnish the Section 6055 & 6056 employee statements to employees. This extension …
The U.S. Department of Labor along with the IRS and the Pension Benefit Guaranty Corporation has released advance informational copies of the 2016 Form 5500 and related instructions. These advance copies …
The latest PCORI fee amount has been released! Notice 2016-64 announced the PCORI fee for policy years and plan years that end on or after October 1, 2016, and before October 1, …
