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Business Insights, Research & Perspectives

Explore CBIZ’s latest insights on the critical issues that help advance accounting, tax, insurance, HR and much more at your organization. Search for exactly what you need to succeed below.

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October 8, 2013

Updated Form 8928 for Reporting Welfare Benefit Plan Violations

Employers sponsoring group health plans, as well as certain other responsible entities, such as insurers or third party administrators, are required to self-report welfare benefit plan violations including failure to comply with certain federal laws such as:

October 2, 2013

September Health Reform Updates (article)

With the Health Insurance Marketplace going live, certain provisions of the Affordable Care Act (ACA) being delayed, and Congress debating whether or not to delay the entire ACA, employers and individuals can easily lose sight of what they need to focus on concerning to health reform. In the midst of all of these distractions and confusion, the government continues to issue guidance on provisions already, or soon to be, in effect. The CBIZ Health Reform Bulletins will help you make sense of it all by alerting you to recent guidance and upcoming deadlines.

October 2, 2013

IRS Issues Special Procedures for Adjusting Employment Taxes of Same-Sex Spouses (article)

The IRS has announced optional special administrative procedures for employers to use to make claims for refunds or adjustments of employment taxes for certain benefits paid to same-sex spouses. The guidance reflects the Supreme Court’s decision in E.S. Windsor to strike down Section 3 of the Defense of Marriage Act (DOMA).

September 24, 2013

With COSO’s Updated Framework You Can More Easily Identify Areas with Insufficient Controls (article)

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently released an updated version of its widely used 1992 Internal Control – Integrated Framework. 

September 24, 2013

IRS Provides Guidance on Changes to Employee Benefits following the U.S. Supreme Court's DOMA Ruling (article)

On June 26, the United States Supreme Court, in United States v. Windsor, ruled that Section 3 of the 1996 Defense of Marriage Act (DOMA) is unconstitutional. Section 3 of DOMA defines marriage as the "legal union of one man and one woman."

September 24, 2013

More Bang for Your Foundation's Buck (article)

Private foundations have long played an important role in helping to solve many of our country's most vexing problems, primarily by making grants to other nonprofit organizations.

September 24, 2013

Nuances of Bonus Program Impact Timing of Deduction (article)

Companies often accrue employee bonuses at year end. Several requirements must be satisfied in order to deduct those bonuses in the year the services were rendered (as opposed to the following year when the bonuses are paid). Is your bonus plan structured and administered in such a way to ensure a tax deduction in the earliest possible year? The answer may surprise you.

September 20, 2013

HRB 83 - Impact of ACA on HRAs, Health Care FSAs, and Other Employer Health Care Arrangements

September 20, 2013 -- The Affordable Care Act (ACA) has raised many questions with regard to account-based plans, such as Flexible Spending Accounts (FSAs) and Health Reimbursement Arrangements (HRAs).  Specifically are these types of account-based plans obligated to comply with the market provisions of the ACA, such as the requirement to cover preventive services without cost share and the prohibition against annual limits.  The imposition of these types of provisions, of course, is contrary to the nature of account-based plans. 

September 18, 2013

HRB 82 - Information Reporting by Employers on Health Coverage and Reporting of Minimum Essential Coverage

September 18, 2013 -- The Affordable Care Act includes many reporting and disclosure requirements.  Among these are two Internal Revenue Code Section reporting requirements found in IRC Sections 6055 and 6056.  These Code Sections require plans and employers to provide information to the government about the plan and who is covered by the plan.  In addition, these Code Sections require benefit statements to be provided to the insureds, similarly advising them about the nature of the coverage.  The purpose of these Code Sections is to provide information both to the government and to the insureds that will assist in assessing employer shared responsibility, as well as individual shared responsibility and entitlement to premium assistance in the form of a tax credit. 

September 17, 2013

Updated Tangible Property Rules Expand Safe Harbors, Disposition Rules (article)

The IRS has issued final rules on the capitalization and deduction of costs incurred to acquire, maintain, repair and replace tangible property. The IRS also issued new proposed rules pertaining to the disposition of tangible property. These updated rules expand, clarify and simplify several provisions of the 2011 temporary rules, including the de minimis safe harbor, routine maintenance safe harbor, and the treatment of partial dispositions of assets. 
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