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September 19, 2012
Court of Appeals Agrees that Severance Payments Are Not Subject to FICA (article)
September 12, 2012
Metropolitan Commuter Transportation Mobility Tax (MCTMT) Ruled Unconstitutional, Remains in Effect (article)
“Go-Shop” Provision Does Not Change Bright-Line Date for Capitalization of Merger Costs (article)
September 6, 2012
Massachusetts: Legislative Changes to Fair Share Provisions
In 2006, the Commonwealth of Massachusetts enacted a universal health care coverage law. This law consists of an individual mandate which requires all Massachusetts residents aged 18 and over to obtain and maintain health coverage, or lose their personal tax exemption.
Reminder: Distribute Medicare Part D Notices by October 15th
The annual Medicare Part D open enrollment period for the 2013 year begins October 15, 2012 and runs through December 7th. The Medicare Part D Notice of Creditable or Non-creditable Coverage must be provided to Medicare-eligible individuals at least annually, prior to the Medicare Part D open enrollment period. This means that all Medicare Part D notices of creditable or non-creditable coverage must be provided prior to October 15, 2012. Below are links to the CMS model notices:
FMLA Litigation Offers Important Reminders
Recent litigation relating to the Family and Medical Leave Act (FMLA) offers important reminders about the significance of scrupulous compliance. One case addresses the issue of what constitutes return to the same or equivalent position; the other relates to providing information about how to retain health coverage.
San Francisco HCSO Expenditure Rates for 2013
Covered employers who are subject to San Francisco’s Ordinance are required to make health care expenditures (HCE) to, or on behalf of, their covered employees. These expenditure amounts are adjusted annually, in accordance with the San Francisco Ordinance. Nonprofit entities with fewer than 50 employees, and small employers (those with fewer than 20 employees) are exempt from these provisions.
DOL Issues Revised Medicaid/CHIPRA Notice
A few years ago, two additional HIPAA special enrollment events were added to the law by the Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA). These special enrollment events relate specifically to Medicaid. One special enrollment event arises if an individual loses eligibility for Medicaid. The other arises when an individual becomes eligible for premium assistance through Medicaid. “Premium assistance” means that a State’s Medicaid or Children’s Health Insurance Program (CHIP) will pay all or a portion of the employer-provided coverage. Employers sponsoring health plans are obligated to annually provide a premium assistance notice to their workforce. This notification can be accomplished by using a model notice provided by the Department of Labor (DOL).
September 5, 2012
Nonrefundable Fee Was Not Success-Based; IRS Bars Safe Harbor Deduction Election (article)
September 4, 2012
HRB 55 - Guidance Issued Relating to 90-day Waiting Period and Defining Full-time Employee