http://www.ubabenefits.com/feed/23 2020-06-23T04:00:00Z United Benefit Advisors http://www.ubabenefits.com/feed/23/12906 2020-06-23T04:00:00Z The DOL released updated COBRA model notices and FAQs providing general information on the updated model notices. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Q7fR8eOmF%2f4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12904 2020-06-12T04:00:00Z The IRS issued IRS Notice 2020-29 (Notice) that provides increased flexibility for making mid-year elections or changes under a Section 125 cafeteria plan during calendar year 2020 related to employer-sponsored health coverage, health flexible spending arrangements (health FSAs), and dependent care assistance programs (DCAPs). http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=6oyhgJ2037I%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12893 2020-04-07T04:00:00Z The Internal Revenue Service (IRS) released an opinion letter addressing whether the employer shared responsibility penalties (ESRPs) under the Patient Protection and Affordable Care Act (ACA) are subject to a statute of limitations regarding IRS collection of the penalty amounts. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=vwMqHxtGxZI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12891 2020-03-26T04:00:00Z The Centers for Medicare and Medicaid Services (CMS) released a proposed rule and fact sheet on calculating and imposing civil monetary penalties (CMPs) when a group health plan fails to comply with Section 111 Medicare Secondary Payer (MSP) reporting requirements. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=wbIP1VwaAv4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12886 2020-03-10T04:00:00Z The Centers for Medicare and Medicaid Services (CMS) released an updated Premium Assistance Under Medicaid and the Children’s Health Insurance Program (CHIP) model notice. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=MrolSi5frGg%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12883 2020-02-27T04:00:00Z IRS Releases Final ACA Reporting Instructions and Forms for 2019 and Provides Penalty Relief and Deadline Extension http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=ccIzQzRSwn0%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12880 2020-02-18T04:00:00Z The Food and Drug Administration (FDA) released a proposed rule on the importation of certain drugs from Canada. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Um9RTgBvM8g%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12878 2020-02-06T04:00:00Z As background, in 2018, 20 states filed a lawsuit asking the U.S. District for the Northern District of Texas (District Court) to strike down the Patient Protection and Affordable Care Act (ACA) entirely. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Yx1gb64oV3Q%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12876 2020-01-31T04:00:00Z On December 20, 2019, President Trump signed the Further Consolidated Appropriations Act, 2020 (Act) to keep the federal government running through September 2020. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=v%2bx49MwI%2bVE%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12875 2020-01-23T04:00:00Z The Department of Health and Human Services (HHS) issued its Annual Civil Monetary Penalties Inflation Adjustment. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=9VXks6ySOhg%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12872 2020-01-16T04:00:00Z CMS Releases SBC Materials for Plan Years Beginning 2021 http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=amiRlpWfr%2fc%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12870 2020-01-07T04:00:00Z The IRS released draft instructions for both the 1094-B and 1095-B forms and the 1094-C and 1095-C forms and the draft forms for 1094-B, 1095-B, 1094-C, and 1095-C. There are no substantive changes in the forms or instructions between 2018 and 2019. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Z4noLo3Gmts%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12867 2019-12-26T04:00:00Z The Department of Labor (DOL) released advance copies of Form 5500 Annual Return / Report (Form 5500) and related instructions for 2019. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=M6%2b0eh4XQF8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12865 2019-12-19T04:00:00Z The Office for Civil Rights (OCR) and the Office of the National Coordinator for Health Information Technology (ONC) have released version 3.1 of the HHS Security Risk Assessment (SRA) Tool. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=eGI5ClarNb0%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12862 2019-12-05T04:00:00Z The Treasury released its 2019-2020 Priority Guidance Plan (Priority Guidance Plan) that sets forth guidance priorities for the Treasury and the Internal Revenue Service (IRS) during the twelve-month period from July 1, 2019, through June 30, 2020. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=9tleXxiGNjc%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12859 2019-11-21T04:00:00Z As background, the Patient Protection and Affordable Care Act (ACA) Section 1557 provides that individuals shall not be excluded from participation in, denied the benefits of, or be subjected to discrimination under any health program or activity which receives federal financial assistance from the Department of Health and Human Services (HHS), on the basis of race, color, national origin, sex, age, or disability. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=gaWQKYydVJY%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12857 2019-11-14T04:00:00Z The U.S. Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the “Departments”) released final FAQs About Mental Health and Substance Use Disorder Parity Implementation and the 21st Century Cures Act Part 39. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=JrItmgLf1B8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12856 2019-11-07T04:00:00Z IRS Releases Information Letter on Employer Shared Responsibility Penalties under the ACA http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=yGcnvKz%2bFf8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12852 2019-10-29T04:00:00Z As background, the Patient Protection and Affordable Care Act (ACA) imposes a fee on each covered entity (for example, health insurers or a non-fully insured MEWA) engaged in the business of providing health insurance for United States health risks. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=gzxm9jpraAY%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12851 2019-10-22T04:00:00Z IRS Publishes Proposed Rules on Affordability Safe Harbors and Nondiscrimination for ICHRAs http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=9S272%2ftBYv4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12847 2019-10-10T04:00:00Z The Department of Labor (DOL) issued an updated Premium Assistance Under Medicaid and the Children’s Health Insurance Program (CHIP) Model Notice. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=WLp4b%2bN64lQ%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12845 2019-10-03T04:00:00Z The Centers for Medicare and Medicaid Services (CMS) revised its Section 111 Medicare Secondary Payer (MSP) User Guide and issued FAQs that require responsible reporting entities (RREs) to submit primary prescription drug coverage information as part of their Section 111 MSP Mandatory reporting requirements effective January 1, 2020. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=4zRzFv3VUg4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12843 2019-09-25T04:00:00Z The Internal Revenue Service (IRS) released a private letter ruling (Letter) regarding whether the price of a DNA collection kit – specifically services and reports related to a person’s health that are generated from analyzing the collected DNA – qualify as Section 213(d) medical care expenses. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=zdycxtbhCY4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12840 2019-09-13T04:00:00Z The Department of Labor (DOL) issued an advisory opinion regarding whether an employee may take intermittent leave under the Family and Medical Leave Act (FMLA) to attend special education meetings with a speech pathologist, school psychologist, and occupational therapist to discuss the employee’s children’s individualized education programs. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=m1Exre%2fe128%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12837 2019-08-28T04:00:00Z The IRS released Notice 2019-29 that adjusts the affordability percentage for 2020. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=nKBui7Uo1NI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12833 2019-08-14T04:00:00Z The U.S. Preventive Services Task Force (USPSTF) published a final recommendation that gives an “A” rating to preexposure prophylaxis (PrEP) treatment. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=7XZcu3793eI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12830 2019-07-25T04:00:00Z On June 20, 2019, the Department of Labor (DOL), Department of Health and Human Services (HHS), and the Department of Treasury (Treasury) (collectively, the Departments) published their final rules regarding health reimbursement arrangements (HRAs) and other account-based group health plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=YONmClKKnWI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12828 2019-07-18T04:00:00Z The Internal Revenue Service (IRS) released a memorandum. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=nhxVWgCBkKI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12821 2019-06-27T04:00:00Z On May 24, 2019, the Department of Health and Human Services' Office for Civil Rights (OCR) released a proposed rule to revise its regulations under the Patient Protection and Affordable Care Act's Section 1557. OCR also released a fact sheet and press release. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=g%2f9JsrZWhSI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12816 2019-06-20T04:00:00Z Final rules have been released regarding health reimbursement arrangements (HRAs) and other account-based group health plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=5mLNVSMPHzw%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12815 2019-06-13T04:00:00Z The Centers for Medicare and Medicaid Services (CMS) published its final rule and fact sheet for benefit payment and parameters for 2020. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=qH2MD2PLU0I%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12807 2019-02-28T04:00:00Z On January 23, 2019, the Department of Labor (DOL) issued its Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 which is the DOL's annual adjustment of federal civil monetary penalties. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=xcIAOWMrg4Y%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12803 2019-01-29T04:00:00Z The Centers for Medicare & Medicaid Services (CMS) released a proposed rule for benefit payment and parameters for 2020. CMS also released its draft 2020 actuarial value calculator and draft 2020 actuarial value calculator methodology. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=WxSCwzQXX%2b8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12802 2019-01-25T04:00:00Z The U.S. Department of Labor’s Employee Benefits Security Administration (EBSA), the Internal Revenue Service (IRS), and the Pension Benefit Guaranty Corporation (PBGC) released advance informational copies of the 2018 Form 5500 annual return/report and related instructions. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=XAiWNI7w34E%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12798 2019-01-10T04:00:00Z The Patient Protection and Affordable Care Act (ACA) imposes a fee on insurers of certain fully insured plans and plan sponsors of certain self-funded plans to help fund the Patient-Centered Outcomes Research Institute (PCORI). The PCORI fee is due by July 31 of the year following the calendar year in which the plan or policy year ends. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=2xsPav1mIF8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12794 2018-12-27T04:00:00Z The Department of the Treasury (Treasury), Department of Labor (DOL), and Department of Health and Human Services (HHS) (collectively, Departments) released two final rules on contraceptive coverage exemptions. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=XFsuEPXfu1U%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12793 2018-12-20T04:00:00Z The IRS has issued specifications for Employer-provided substitute ACA forms. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=wbPJcxxHBco%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12788 2018-12-11T04:00:00Z The Internal Revenue Service (IRS) issued Notice 2018-94 to extend the due date to furnish 2018 Forms 1095-B and 1095-C to individuals. The due date moves from January 31, 2019, to March 4, 2019. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=X5c3bR1Fdus%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12785 2018-11-29T04:00:00Z The Department of Health and Human Services (HHS) issued its Annual Civil Monetary Penalties Inflation Adjustment. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=IoH536KlBHA%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12783 2018-11-15T04:00:00Z The Internal Revenue Service (IRS) released instructions for both the Forms 1094-B and 1095-B and the Forms 1094-C and 1095-C and Forms 1094-B, 1095-B,1094-C, and 1095-C. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=w7TdhJ7FrJo%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12778 2018-11-01T04:00:00Z The Department of the Treasury (Treasury), Department of Labor (DOL), and Department of Health and Human Services (HHS) (collectively, the Departments) released their proposed rule regarding health reimbursement arrangements (HRAs) and other account-based group health plans. The DOL also issued a news release and fact sheet on the proposed rule. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Mr%2fVu4Ur%2fRQ%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12651 2017-07-06T04:00:00Z COBRA requires group health plans to provide notices to covered employees and their families explaining their COBRA rights when certain events occur. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Nwf0WlEccYg%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12556 2017-01-24T04:00:00Z 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. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=mBOqitCSoh8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12530 2016-12-07T04:00:00Z National origin discrimination is discrimination because an individual is, or the individual’s ancestors are, from a certain place or has the physical, cultural, or linguistic characteristics of a particular national origin group, including Native American tribes. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=r0m7mp5xnQQ%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12445 2016-08-19T04:00:00Z UBA has created a flow chart with decision trees to help employers ascertain which rules apply to their wellness program as a result of its design. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=TXAamVM%2bDhA%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12316 2016-05-25T04:00:00Z The program enables the IRS, Social Security Administration, and Centers for Medicare and Medicaid Services to share information about whether Medicare beneficiaries or their spouses are working. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=tdjNWyWTlf0%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12305 2016-05-19T04:00:00Z After a long wait, the Department of Labor has released the revisions to the white collar overtime exemption rules in the Fair Labor Standards Act. The new rule becomes effective on December 1, 2016. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=iOks0Mt3XSU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/12267 2016-04-29T04:00:00Z From 2013 to 2015, a series of Supreme Court cases and government updates have changed the landscape of the way employers must consider same-sex spouses in relation to employee benefits. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=SrQWnuWkYOU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/11597 2015-03-24T04:00:00Z The Employee Retirement Income Security Act (ERISA) was signed in 1974. The U.S. Department of Labor (DOL) is the agency responsible for administering and enforcing this law. For many years, most of ERISA's requirements applied to pension plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=STVS9vrCc%2f4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/11541 2015-02-26T04:00:00Z The regulatory agencies have recently issued guidance that may affect employers that have been reimbursing premiums for individual health coverage or Medicare Part B, Part D or Medigap premiums for active employees. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=FUb2cVoE8mI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/11492 2015-02-13T04:00:00Z The first massive data breach of 2015 hit one of the country's largest insurance issuers, Anthem, Inc., including Anthem Blue Cross and Blue Shield and other related entities (Anthem). http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=FIojSdhI7Xo%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/11246 2014-10-17T04:00:00Z On October 6, 2014, the Supreme Court of the United States declined to review seven cases in which the lower appeals court had ruled that a state law or constitutional provision that prohibited same-sex marriage was unconstitutional. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=i6UMspT9bsw%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/11133 2014-08-19T04:00:00Z The Department of Labor (DOL) requires that participant notices and other plan information ("disclosures") be provided in a way that is reasonably calculated to ensure delivery to all plan participants. The Department of Health and Human Service (HHS) typically follows the DOL's rules. There are two primary ways to deliver plan information -- by paper and electronically. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=tGwXVMMqdZg%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/11058 2014-07-15T04:00:00Z With all of the recent changes flowing from PPACA, it is important not to forget some very basic and long-standing aspects of plan compliance, design, drafting and administration, particularly those rooted in significant part in a law enacted 40 years ago, the Employee Retirement Income Security Act, also known as “ERISA.” http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=niAcxVPZbZs%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/11066 2014-07-09T04:00:00Z The Department of Labor has published a new model COBRA general notice and a new model COBRA election notice. The new model notices reflect that coverage is available in the public health insurance exchanges, i.e., the “Marketplace,” and include information on special enrollment rights in the Marketplace. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=e26VDnrSWw8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10914 2014-04-30T04:00:00Z The IRS has released the 2015 minimums and maximums that apply to health savings accounts (HSAs) and related high-deductible health plans (HDHPs). These increases occur annually based on a cost-of-living formula. Because the inflation rate is fairly low, the amounts have not increased very much -- the out-of-pocket maximum is increasing by $100 for single coverage and by $200 for family coverage. Both the minimum deductible and the maximum contribution are increasing $50 for single coverage and $100 for family coverage. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=9Gr0mdpfxuk%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10913 2014-03-31T04:00:00Z The regulatory agencies issued a number of documents during the month of March, as they have tried to provide needed information with respect to 2014 and 2015 obligations under the Patient Protection and Affordable Care Act (PPACA). Many employers will need to provide reporting on the coverage they offer during the 2015 calendar year; the IRS has now issued final regulations that provide details on this requirement. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Mv6HSMA%2bUZk%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10736 2014-02-28T04:00:00Z February brought two significant final regulations that affect an employer's compliance obligations under the Patient Protection and Affordable Care Act (PPACA). The first, on the employer-shared responsibility ("play or pay") requirements, delays this requirement for many employers with 50 to 99 employees and includes a number of clarifications from the rules described in the proposed regulation. The second, on eligibility waiting period requirements, is very similar to the proposed rule. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=%2bqMqm0lhwBE%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10735 2014-02-11T04:00:00Z The U.S. Treasury Department released the final regulations implementing the employer shared responsibility penalty provisions of the 2010 health care reform law on February 10, 2014. In many ways, the final regulations resemble the proposed regulations issued over a year ago, but there are several - mostly welcome - changes and transition provisions for employers. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=tgI1Jr%2bqnuk%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10737 2014-01-31T04:00:00Z Coverage first became available through the health marketplaces/exchanges on January 1, 2014, with a number of temporary provisions in effect to address some of the technical problems experienced in many of the marketplaces. Perhaps as a result of the government's focus on launching the marketplaces, there was not very much released during January that affects employer's compliance efforts. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=N5fQHtpGPCQ%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10734 2013-12-30T04:00:00Z December usually brings a number of releases from the regulatory agencies and 2013 has carried on that tradition. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=1d3QsXllK9Q%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10504 2013-12-04T04:00:00Z November brought several developments of interest to group health plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=um%2foWLDZJII%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10475 2013-11-14T04:00:00Z The IRS and HHS have issued a variety of updates and clarifications over the past two weeks, much of which are quite technical. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=bJnbE2TU27A%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10420 2013-10-09T04:00:00Z The Department of Labor (DOL) and the Internal Revenue Service (IRS) jointly issued guidance on Sept. 13, 2013, that addresses health reimbursement arrangements (HRAs) and premium reimbursement arrangements. These releases are extremely technical, cover a range of issues, and make some significant changes in what is allowed. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=6T7DKcXpGrs%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10403 2013-09-26T04:00:00Z Details continue to emerge on how the federal government will implement the decision of the U.S. Supreme Court that part of the Defense of Marriage Act (DOMA) is unconstitutional. On Sept. 18, 2013, the Department of Labor's Employee Benefit Security Administration (EBSA) issued Technical Release 2013-04. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=ZgE2LpPqjyw%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10404 2013-09-26T04:00:00Z On Sept. 23, 2013, the IRS issued Notice 2013-61. This notice provides a special process for employers to make refund claims or internal adjustments of FICA and federal income tax (FIT) that was withheld or paid in connection with same-sex spouse benefits. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=EActgF%2bMxqU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10373 2013-09-12T04:00:00Z United Benefit Advisors' Chief Compliance Officer Linda Rowings recently spoke with 1310 AM, Madison, Wisc. about Health Care Reform. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=oSwzTyZhQp0%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10352 2013-08-27T04:00:00Z Final privacy and security regulations were published early this year and are generally effective as of September 23, 2013. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=2smWA2ZrW6U%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10356 2013-08-19T04:00:00Z The U.S. Supreme Court's finding that the Defense of Marriage Act (DOMA) provision denying recognition of the marital status of same-sex couples under federal law is unconstitutional leaves many questions about the post-DOMA application of various federal employee benefit and tax rules. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=zm6WelALPIQ%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10360 2013-07-31T04:00:00Z The U.S. Department of Labor Office of Federal Contract Compliance Programs ("OFCCP") has announced a new initiative to scrutinize employers' use of criminal histories during pre-employment background checks for possible systemic discrimination. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Yomh2Pk4QTM%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10361 2013-07-11T04:00:00Z The Patient Protection and Affordable Care Act ("PPACA") added Sections 4375-4377 to the Internal Revenue Code ("Code") to require certain issuers of health insurance policies and employers sponsoring self-funded health plans to pay a fee to fund the Patient-Centered Outcomes Research Institute that was established under PPACA ("PCORI Fee"). http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=sKsiHD4xD0Q%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10311 2013-06-27T04:00:00Z UBA has prepared a Q&A to address recurring questions about the PCORI fee. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=qn03q0jiSQ4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10239 2013-05-31T04:00:00Z On May 29, 2013 the Department of Health and Human Services, the Internal Revenue Service and the Department of Labor jointly issued a final rule that addresses how wellness programs must operate under PPACA beginning in 2014. In many respects the final rules carry forward the rules that have been in effect for wellness programs since 2006, and most of the updates that were proposed last November have been adopted. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=EbwWlTfgrlY%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10094 2013-04-09T04:00:00Z Do you know the difference between "essential health benefits" and "minimum essential coverage"? How about "minimum value coverage"? Read on and find out! http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=v8dHoutqon8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10088 2013-04-08T04:00:00Z United Benefit Advisors (UBA) announces the launch of its compliance solutions aimed at helping employers understand their obligations and opportunities under the Patient Protection and Affordable Care Act (PPACA). http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=v0aXM%2b1Yza4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10052 2013-03-25T04:00:00Z Federal agencies continue to issue details on the Patient Protection and Affordable Care Act (PPACA). The latest cover eligibility waiting periods, employee notices and claims appeals regulations. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=8CAjcP4KQa8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/10023 2013-03-15T04:00:00Z Need help wading through all those provisions and decisions related to the health care reform law? We have the top four resources that can put you on the right track and help you stay compliant. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=rYyoE2x6OZk%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9994 2013-03-05T04:00:00Z The U.S. Department of Labor has released revised model Family and Medical Leave Act (FMLA) forms to administer federal FMLA leave and a notice poster. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=FBjTmbAKpbc%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9914 2013-02-06T04:00:00Z The U.S. Department of Health and Human Services published its long-awaited final privacy and security regulations under HIPAA. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=W59l8v4d3Ws%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9898 2013-01-28T04:00:00Z The IRS has released proposed rule provides some information on how employers will be notified if an employee applies for a premium subsidy / tax credit and how an employer may appeal a determination of premium subsidy eligibility that it believes is incorrect. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=m2R2UkO4UGc%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9824 2013-01-07T04:00:00Z The IRS has released proposed regulations on the health care reform employer "shared responsibility" penalty provision. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=TOB0AncBZgM%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9812 2013-01-02T04:00:00Z Over the past decade, plan sponsors have become familiar with the voluntary correction programs offered by the IRS and Department of Labor, including the Service's Employee Plans Compliance Resolution System (EPCRS) and the DOL's Voluntary Fiduciary Correction Program (VFCP). These programs offer formal ways for sponsors to correct certain administrative errors in the operation of their plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Giy5zvIdBOA%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9815 2012-12-28T04:00:00Z The EBSA has updated its audit protocols to include a review of plans' compliance with the Patient Protection and Affordable Care Act (PPACA), the Genetic Information Nondiscrimination Act (GINA), and wellness programs, in addition to the laundry list of other federal benefits laws pertaining to group health plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Uxz1f97ALM8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9808 2012-12-27T04:00:00Z The circumstances behind a recent court decision were typical, and their consequences painfully predictable. Although the plan administrator "won," that victory does not reflect the huge -- and entirely unnecessary -- cost to the plan sponsor in terms of overhead and legal fees. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=r%2bN3%2f9FFwM4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9787 2012-12-17T04:00:00Z Sponsors of 401(k) plans often fail to timely use or allocate forfeitures, thereby potentially disqualifying the plan. Recent IRS audits have revealed a renewed focus on the proper use of forfeitures -- making compliance a top priority for plan sponsors. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=%2fsgL3B7wB%2b8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9763 2012-12-10T04:00:00Z In a somewhat surprising opinion, a Michigan federal trial court recently held that a third-party administrator (TPA) of two self-funded employer health plans was an ERISA fiduciary. As a result, the TPA was held liable for breaching its fiduciary duty by not disclosing certain fees that had been charged to the plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=qFkPXy5Z098%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9743 2012-12-03T04:00:00Z The Internal Revenue Service (IRS) has recently issued guidance, through answers to frequently asked questions (FAQs), clarifying how same-sex couples who are in state-recognized domestic partnerships, civil unions, or marriages should file their federal income tax returns. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=dat0UDBKKlU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9730 2012-11-30T04:00:00Z The federal government has issued a proposed rule that addresses some of the questions surrounding essential health benefits and determining actuarial and minimum value. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Q3YM1f1sACg%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9725 2012-11-29T04:00:00Z The federal government has issued a proposed rule that addresses how wellness programs may operate under the health care reform law beginning in 2014. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=PDX%2fgnXBLPo%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9658 2012-11-08T04:00:00Z The "status quo" in Washington D.C. means that health care reform will proceed, and employers must be ready to comply. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=zP4QvBxWYJA%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9618 2012-10-29T04:00:00Z Following recent announcements by both the IRS and the Social Security Administration, we now know most of the dollar amounts that employers will need to administer their benefit plans for 2013. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=PAlnn7S9v1Y%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9600 2012-10-23T04:00:00Z Sponsors of self-funded health plans often fail to offer COBRA coverage on a timely basis to employees who are placed on a leave of absence. This mistake can lead to a most unpleasant result – the denial of stop loss coverage. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=eU8TJ0YpuIw%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9597 2012-10-19T04:00:00Z Sponsors of single-employer defined benefit pension plans will need to amend those plans soon to comply with a critical requirement of the Pension Protection Act of 2006. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=UgIsELVD1dk%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9573 2012-10-15T04:00:00Z It happens all the time: Employees who are considering retirement ask HR staff about their post-employment benefits. If the answers those employees receive turn out to be incorrect, the responders may be accused of violating their fiduciary duties under ERISA, and the plans at issue may be required to pay unexpected benefits. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=MHNrk9lB0QE%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9574 2012-10-15T04:00:00Z Employers will have a number of obligations and opportunities as the heart of the Patient Protection and Affordable Care Act of 2010 (PPACA) is implemented in 2014. But if they are only listening to the chatter of the debates, they are not getting the whole story. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=pS0%2f53aVSYw%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9546 2012-10-08T04:00:00Z By now, most retirement plan sponsors will have received a flurry of disclosures from vendors who provide services to their plans. Those disclosures (commonly known as 408(b)(2) notices) should have been provided by July 1, 2012. Employers may think that, once received, these disclosures may simply be filed away with other plan documents but that could prove to be a costly mistake. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=nTwOQ7%2f5AXw%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9523 2012-10-01T04:00:00Z Check out the latest episode in the sprawling saga of equitable remedies under ERISA. The question, as always, is whether a participant is entitled to something for which the plan document does not expressly provide. This time, the answer appears to be "yes." http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=tIVWVYy%2fzEE%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9516 2012-09-28T04:00:00Z Recent activity by regulators suggests a trend toward stricter HIPAA enforcement. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=7s5b1snI%2f78%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9479 2012-09-17T04:00:00Z In the last two years, the IRS has issued several pieces of guidance regarding the correction of deferred compensation arrangements that violate the requirements of Code Section 409A. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=tkar3ETMWbU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9472 2012-09-12T04:00:00Z Starting in 2014, larger employers (generally, those with 50 or more employees) may face "shared responsibility" penalties if any of their "full-time" employees receive subsidized health coverage through an "Affordable Insurance Exchange." http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=wL5Ayhl2hik%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9467 2012-09-10T04:00:00Z "Grandfathered" health plans that have not undergone significant changes since the Patient Protection and Affordable Care Act (PPACA) was enacted in March 2010 will once again have to assess whether the plan can and/or should try to retain such status for 2013. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=eE8wPbDk1jA%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9461 2012-09-04T04:00:00Z In this case, sponsors of defined benefit pension plans received the funding relief they had sought, but only because the added tax revenues will help pay for transportation projects and prevent student-loan interest rates from doubling. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=hJVDcmbAzzU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9408 2012-08-16T04:00:00Z Find out what you may need to do to comply with with the patient-centered outcomes provision of the health care reform law. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=4FMnBxh6TAw%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9397 2012-08-13T04:00:00Z As enrollment time approaches, employers should be aware of the new contribution limits on flexible spending accounts (FSA) imposed by the health care reform law. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=3gXALGV57Ls%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9386 2012-08-08T04:00:00Z As enrollment time nears, employers should be aware of the new summary of benefits and coverage (SBC) rules under the health care reform law. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=0Z6AEcUXOsw%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9319 2012-07-19T04:00:00Z Find out what you need to know regarding the medical loss ratio (MLR) rebates stemming from the health care reform law. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=NNElPWFrPcE%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9276 2012-07-02T04:00:00Z In some ways, the Ninth Circuit's recent decision in Skinner v. Northrop Grumman Retirement Plan B is a garden-variety example of a classic fact pattern: The terms of a summary plan description (SPD) promise better benefits than the plan document it summarizes and participants sue for the difference. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=IQoS1rWzQXA%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9278 2012-07-02T04:00:00Z Medical loss ratio (MLR) rebates are due in August, which means employers should plan how they will handle any rebates they may receive. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=BQsWmEKOxJE%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9269 2012-06-29T04:00:00Z http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=xPPdq8MKKBI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9257 2012-06-26T04:00:00Z Sponsors of 401(k) plans often fail to make the proper employer matching contribution called for under the terms of the plan document. Although there are any number of causes for this failure, a common one involves the timing of matching contributions. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=kyDMVtD5ylg%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9245 2012-06-20T04:00:00Z How the Court rules is anybody's guess. What is certain, however, is that the decision will seriously shape employer-sponsored benefits in the short and long term. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=BB%2bPYnrl7MI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9232 2012-06-18T04:00:00Z After more than four years of regulatory starts and stops, plus the threat of a legislative solution, two separate sets of fee disclosure regulations issued by the Department of Labor (DOL) will finally become effective this summer. These regulations will add significant new responsibilities for fiduciaries of ERISA-covered retirement plans, as well as those who provide services to such plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=dY39MN0a6gg%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9210 2012-06-11T04:00:00Z The health care reform bill created an institute that is charged with advancing research into comparative clinical effectiveness. To fund this institute, the law imposes a fee on both insured and self-funded health plans for the seven-year period from 2012 through 2019. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=5QDtreCgEXI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9194 2012-06-04T04:00:00Z The IRS has clarified that the $2,500 limit for health FSAs under the health care reform law does not apply for plan years beginning before 2013. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=cjvxSqhuKvM%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9165 2012-05-24T04:00:00Z The IRS has issued three new notices concerning key aspects of the 2010 Patient Protection and Affordable Care Act http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=UnGtKNPJE84%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/9164 2012-05-17T04:00:00Z The IRS has announced new contribution limits for health savings accounts and qualifying high-deductible health plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=UeSOr3hO7iU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8892 2012-02-22T04:00:00Z The federal government has issued a set of frequently asked questions (FAQs) addressing various topics under the Patient Protection and Affordable Care Act. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=xPAvqx%2fnHso%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8866 2012-02-14T04:00:00Z Federal agencies have issued a final rule that eased a few requirements on the summary of benefits and coverage (SBC) and moved the deadline to comply. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=4Gt93qAsbHo%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8843 2012-02-06T04:00:00Z After months of delay, the Department of Labor (DOL) has just released final regulations under Section 408(b)(2) of ERISA. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Iiqft60gzWI%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8792 2012-01-19T04:00:00Z The IRS has issued more guidance on W-2 reporting of health care coverage. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=yJJQLl3rang%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8780 2012-01-16T04:00:00Z Designating the "company" or "employer" as an ERISA fiduciary can unintentionally subject the employer's executive officers and board of directors to ERISA's fiduciary standards, and potentially to personal liability. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=hK6mfCflBO0%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8757 2012-01-09T04:00:00Z A new statutory exemption from the prohibited transaction rules (designed to expand the availability of fiduciary investment advice to participants in individual account plans and IRAs, subject to specific safeguards and conditions) are now in effect. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=s%2fgp7AsEr%2fc%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8739 2012-01-03T04:00:00Z Among ERISA’s many notice and disclosure obligations, the requirement to timely inform participants of important plan changes is one that is too often overlooked. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=Aq1emxoZldk%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8727 2011-12-28T04:00:00Z The Trade Act of 2002 created a health care tax credit (HCTC) for certain individuals who become eligible for trade adjustment assistance (TAA eligible individuals), as well as for certain retired employees who are receiving pension payments from the Pension Benefit Guaranty Corporation (PBGC recipients). http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=tOlzDs0azlA%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8707 2011-12-19T04:00:00Z A divided National Labor Relations Board has voted to move ahead with union-backed election rule changes. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=i%2fCz9CJZpnM%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8708 2011-12-19T04:00:00Z A federal appeals court has held that the Medicare Secondary Payer (MSP) Act authorizes a medical provider to sue an employer health plan for double damages when the plan fails to comply with the MSP Act. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=%2bSjjrOvtYeE%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8682 2011-12-12T04:00:00Z Once again, amendment season is upon us. Sponsors of tax-favored retirement plans should keep in mind the many required amendments for which a year-end deadline is fast approaching. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=byWRK3zYTcU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8661 2011-12-05T04:00:00Z The tide of regulations interpreting the 2010 Patient Protection and Affordable Care Act (PPACA) began to ebb in 2011, and portions of the law have even been repealed or put on hold. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=RHwNfCLs0EU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8524 2011-10-25T04:00:00Z http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=yCebzmpWUR4%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8484 2011-10-13T04:00:00Z The National Labor Relations Board has pushed back the deadline for nonunion employers to post a notice on workers' rights to 2012. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=kPckvTv%2bqNU%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8353 2011-08-29T04:00:00Z The National Labor Relations Board (NLRB) has just issued a final rule obligating the vast majority of private sector employers to notify employees of their rights under the National Labor Relations Act (NLRA). http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=S%2f4nwOpT6QA%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8341 2011-08-25T04:00:00Z The federal government has released new rules and forms pertaining to how employers communicate information about group health plans. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=7Qv5gBO2aco%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8256 2011-07-08T04:00:00Z Group health plans (other than those that are "grandfathered") must comply with a number of internal claims and appeals procedures that go beyond those previously required under ERISA. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=agXNygHuE4o%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8062 2011-06-09T04:00:00Z As explained in our November 2010 article, last year's Affordable Care Act (ACA) restricted the ability of employer health plans, including flexible spending arrangements (FSAs) and health reimbursement arrangements (HRAs), to reimburse expenses incurred for over-the-counter (OTC) medications. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=OyZRowjdPU8%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8257 2011-05-27T04:00:00Z With the exception of insulin, expenses for OTC medications may now be reimbursed only if the medications are prescribed by a physician. http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=29VWej8F1wY%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8258 2011-05-18T04:00:00Z On April 1, 2011, the Centers for Medicare and Medicaid Services (CMS) issued revised Medicare Part D creditable and non-creditable coverage notices to reflect an amendment made to the Social Security Act by the Affordable Care Act (ACA). http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=r%2fV7Tq4DCYQ%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8259 2011-04-28T04:00:00Z The final legislation achieves this offset by requiring larger repayments of excess "federal assistance credits" received by individuals who purchase health coverage through one of the ACA's state-wide "Exchanges." http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=5AaACT0n4Og%3d&mfid=iOJhy73sPg0%3d http://www.ubabenefits.com/feed/23/8260 2011-04-27T04:00:00Z As a part of the recent compromise allowing for passage of a federal budget for the fiscal year ending September 30, 2011, congressional Republicans succeeded in repealing a significant provision of last year's Affordable Care Act (ACA). http://rss.UBAbenefits.com/tabid/2835/Default.aspx?art=F1os6tpo9K0%3d&mfid=iOJhy73sPg0%3d