The Medicare Secondary Payer (MSP) Working Aged provisions generally require that Medicare be secondary payer to group health plans for individuals age 65 or over if their group health coverage …
Mid-Year Amendments to Safe Harbor Plans with Respect to Windsor: Under Treasury Regulations, a 401(k) safe harbor plan must be adopted before the beginning of the plan year and be …
From Thomson Reuters The IRS has provided further guidance in Notice 2014-19 regarding the effect of the Supreme Court’s Windsor decision (requiring federal recognition of same-sex marriage) on various requirements …
Same-Sex Spouse Coverage: Beginning with the 2015 plan year, a health insurance issuer offering non-grandfathered health coverage must offer legally married same-sex spouse coverage, if they offer coverage to opposite-sex spouses. …
2013 Publication 969: HSA, FSA, HRA and MSA: The IRS has released the 2013 Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. This publication provides the general rules for: …
