Blog
The information and content contained in this blog are for general informational purposes only, and does not, and is not intended to, constitute legal advice. As always, for specific questions concerning your health or 401(k) plans, please consult your own ERISA attorney or professional advisor.
2016 Form 5500 – IRS Says Do Not Answer these Questions
Late last year, the U.S. Department of Labor released the 2015 Form 5500. This new form included proposed compliance questions that were not approved by the Office of Management and Budget when the 2015 Form 5500 was published on December
H&W 5500 Changes Coming Soon!
In July, the Department of Labor, Internal Revenue Service and Pension Benefit Guaranty Corporation (“Agencies”) jointly released proposed rules that recommend substantial changes to the information that is reported on the Form 5500 and corresponding schedules. Although the rules will
H&W Soliciting Tax Identification Numbers & Section 6055 Reporting
The IRS has issued proposed regulations for Section 6055 reporting of minimum essential coverage. Employers with self-insured health plans must report this information to the IRS on either Form 1095-B or in Part III of Form 1095-C, if the coverage
H&W Opt-out Payment Arrangements and Employer Impact
The IRS recently released proposed regulations that for the most part address matters relating to the individual shared responsibility provision; however, additional information is included that could have potential impact to applicable large employers (ALE). Specific issues applicable to ALEs