Question of the Week From Thomson Reuters QUESTION: We sponsor a grandfathered, non-calendar-year self-insured health plan that imposes a three-month eligibility waiting period (our next plan year begins on August …
Several government agencies have recently issued clarifying regulations/FAQs and proposed rules. See below for a summary of this information. Small Business Health Care Tax Credit: The IRS issued proposed regulations which incorporate previous IRS …
New IRS Guidance on Employer Shared Responsibility Rules: On Jan. 2, 2013, the Internal Revenue Service (IRS) published a proposed rule, “Shared Responsibility for Employers Regarding Health Coverage,” that contain compliance …
90 Day Waiting Period Limit: Beginning in 2014, a group health plan may not use a waiting period that exceeds 90 days (see IRS Notice 2012-58). A waiting period is the period …
