The COBRA Payment Process

The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) allows qualified beneficiaries who lose health benefits due to a qualifying event to continue group health benefits. The COBRA payment process is subject to various rules in terms of grace periods, notification, premium payment methods, and treatment of insignificant shortfalls. Grace Periods The initial premium payment […]

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ACA Market Stabilization Final Rule

On April 18, 2017, the Department of Health and Human Services’ (HHS) Centers for Medicare & Medicaid Services (CMS) published its final rule regarding Patient Protection and Affordable Care Act (ACA) market stabilization. The rule amends standards relating to special enrollment periods, guaranteed availability, and the timing of the annual open enrollment period in the […]

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IRS Memo on Fixed Indemnity Health Plan Benefits Tax Treatment

On January 20, 2017, the IRS released a Memorandum on the tax treatment of benefits paid by fixed indemnity health plans that addresses two questions: Are payments to an employee under an employer-provided fixed indemnity health plan excludible from the employee’s income under Internal Revenue Code §105? Are payments to an employee under an employer-provided […]

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Are Opt-Outs on the Way Out?

Opt-out payments or cash in lieu of benefits have been a staple in the employee benefits industry for many years. Employers offer individuals who are eligible to enroll in their group health plan a sum of money, typically paid monthly, to those who waive enrollment in the group health plan. Employers who offer group health […]

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DOL Issues Another FAQ on ACA Implementation

The U.S. Department of Labor (DOL) has issued its 31st FAQ on the implementation of the Patient Protection and Affordable Care Act (ACA), dedicated to coverage of preventive services, rescissions of coverage, out-of-network emergency services, clinical trial coverage, cost-sharing limitations, the Mental Health Parity Act, and the Women’s Health and Cancer Rights Act. Preventive Services […]

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Guest Blog – Three out of Four U.S. Employers To Be Hit with Cadillac Tax by 2022

Even Bronze-Level Plans Subject to Excise Tax, Finds UBA Survey Many employers falsely assume that the Cadillac tax will apply only to the richest plans. However, newly release data from the 2015 UBA Health Plan Survey shows that even the lowest quality “Bronze-level” health insurance plans on the Affordable Care Act (ACA) exchanges are at […]

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Compliance Recap // May 2015

After a few quiet months, regulatory agencies have picked up steam, leaving employers with a significant amount of new information to digest and work through. The Internal Revenue Service (IRS) was busy updating FAQs relating to reporting under the Patient Protection and Affordable Care Act (PPACA) and setting the 2016 high deductible health plan (HDHP) […]

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