Business Insights, Research & Perspectives

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March 8, 2013

HRB 68 - Final Rules Relating to Multiple Employer Welfare Arrangements and Form M-1

March 8, 2013 -- The Affordable Care Act (ACA) strengthens the regulation of multiple employer welfare arrangements (MEWAs), primarily by increasing reporting and disclosure requirements and creating a cross-reference between the Form M-1 required to be filed by MEWAs, and the Form 5500 required of plans subject to ERISA.  In addition, the law gives the Secretary of Labor the right to police MEWAs by granting authority to the Secretary to issue an ex parte cease and desist order (without prior notice or hearing) in the event there is concern that the MEWA may be at risk of harming the public.  On March 1, 2013, the Department of Labor’s Employee Benefits Security Administration (EBSA) issued final rules, along with a fact sheet regarding these requirements. 

March 7, 2013

403(b) Plan Relief Available

As mentioned in last month’s Benefit Beat, IRS Revenue Procedure 2013-12 updated the IRS’ Employee Plans Compliance Resolution System (EPCRS) for correcting plan errors.  Of particular note, this Revenue Procedure addresses voluntary correction possibilities available to 403(b) plans. 

March 7, 2013

Medicare Part D Reminder: Annual Disclosure Notice to CMS

Group health plans are required to submit an annual report to CMS describing whether the prescription drug coverage is creditable or not creditable. This filing must be accomplished electronically, and is due within 60 days of the beginning of the plan year. For calendar year plans, this means March 1, 2013.   CMS provides guidance and instructions to assist in completion with this annual reporting requirement.

March 7, 2013

California Employers: Beware

The California Court of Appeals recently rendered an opinion in Sanchez v. Swissport, Inc., No. B23776, (Cal. Ct. App. Feb. 21, 2013), which may cause California employers to want to review their leaves of absence policies and procedures.

March 7, 2013

Important Date: New FMLA Posting Required by March 8th

The Department of Labor’s Wage and Hour Division issued final regulations relating to the Family and Medical Leave Act (FMLA) on February 6, 2013 (see the CBIZ At Issue: Highlights of Final FMLA Regulations, 2/19/2013 for a more detailed summary of these regulations).   Among the highlights of changes made by these final regulations are:

March 5, 2013

IRS Issues 2013 Vehicle Depreciation Dollar Limits (article)

The IRS has released the inflation-adjusted limitations on depreciation deductions for business-use passenger automobiles, light trucks, and vans first placed in service during calendar year 2013. Some of the depreciation limits are identical to the limits for 2012; other ceilings have increased by $100.

March 5, 2013

IRS Expands Relief Program for Employers with Misclassified Workers (article)

In 2011, the IRS launched the Voluntary Classification Settlement Program (VCSP) that allows eligible employers to voluntarily reclassify workers as employees, rather than independent contractors, for future tax periods. In exchange, the employers' liability for past payroll tax obligations is slashed to only a minimal payment.

February 28, 2013

HRB 67 - Whistleblower Protections for ACA Violations; Final Health Insurance Market and Rate Review Rules

February 28, 2013 -- In what is becoming a weekly or even semi-weekly occurrence, the government is once again issuing guidance to further the implementation of the Affordable Care Act (“ACA”).

February 27, 2013 By Michael LoGiudice

Witness Tackles Storm Damage (article)

Michael LoGiudice draws on his construction know-how to assess hurricane losses.

February 26, 2013

The Impact of the New Medicare Tax on Trusts and Estates (article)

The 3.8% Medicare tax is a tax on the net investment income of high income taxpayers, as well as trusts and estates. This tax is imposed by Internal Revenue Code Section 1411 and becomes effective for tax year 2013. 
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