Business Insights, Research & Perspectives

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May 10, 2013

HRB 74 - Notice to Employees of Coverage Options; Updated COBRA Model

May 10, 2013 --One of the provisions of the Affordable Care Act (ACA) requires employers to give employees an explanation of the health plan options available under the Marketplace previously known as the exchange.  This requirement was to commence March 1, 2013, but was delayed until future guidance is issued (see prior CBIZ Health Reform Bulletin, 

May 9, 2013

HRB 73 - Early Retiree Reinsurance Program

May 9, 2013 -- The Early Retiree Reinsurance Program (ERRP) was included as part of the Affordable Care Act.  The program was intended to be a bridge to January 1, 2014, when the marketplace, previously known as exchanges, would be available.

May 7, 2013

HRB 72 - Minimum Value and Affordability; Shortened Exchange Application

May 7, 2013 -- As the first week of May is upon us, so are additional regulations implementing the Affordable Care Act (ACA).  The Internal Revenue Service has just issued proposed regulations offering guidance on minimum value and affordability.  While these regulations are only proposed, they can be relied on until further guidance is issued.

May 6, 2013

The Government Administrations are Here to Help

As we have reported in prior Benefit Beats, the various government agencies responsible for plan compliance, whether retirement or welfare benefit, are taking the approach that they want to provide tools to encourage and facilitate compliance; see these prior Benefit Beat articles:

May 6, 2013

The Same-Sex Marriage Debate Rolls On and Another State Sanctions Same-Sex Unions

In late March, the United States Supreme Court heard two cases relating to same-sex marriage.  In the matter of United States v. Windsor, the Defense of Marriage Act is being challenged.  In Hollingsworth v. Perry, the California same-sex marriage controversy is being reviewed.  (See prior Benefit Beat articles: Marriage – Where Does It Stand?, 3/2/11and Benefit Plans Impacted by Evolving World of Recognized Relationships, 2/9/11) 

May 6, 2013

Subrogation? Right of Recovery? ERISA Self-Funded Health Plans have New Oppurtunity

The Supreme Court has rendered its opinion in the matter of US Airways, Inc. v. McCutchen, F.3d, 2011, WL 5557411 (3d Cir. Nov. 16, 2011),  providing some clarity to self-funded ERISA health plans as it relates to the right of recovery. 

May 6, 2013

Health Savings Account: 2014 Cost of Living Adjustments

In Rev Proc 2013-25, the IRS released the 2014 cost of living adjustments (COLA) for health savings accounts.  The HDHP out-of pocket limits and the statutory HSA contribution amounts have increased slightly.  The $1,000 catch up contribution available to accountholders aged 55 and over is not subject to a cost of living adjustment and thus, remains at $1,000.  Note: these are the figures that will be used for the Affordable Care Act required cost sharing limits in 2014.

May 6, 2013

COBRA Policies and Procedures Reign Supreme

A recent Northern District of Ohio case reminds plan administrators of the importance of a well documented well communicated COBRA procedure.  In the case of Rayle v. Wood County Hospital, 2013 WL 1654898 (N.D. Ohio, April 16, 2013), a COBRA disability extension was denied because the qualified beneficiary did not follow the proper notice procedure. 

April 27, 2013

Investing in Publicly Traded Partnerships? Know Your Record Keeping Responsibilities! (article)

Investors looking for cash flow are often introduced to publicly-traded limited partnerships ("PTPs") as an addition to their investment portfolio. If you are contemplating such an investment, make certain you consider the additional tax recordkeeping requirements of PTPs.

April 27, 2013

The Re-Emergence of the Due Process Clause as a Bar to State Taxation (article)

In recent years, states have redefined the term "substantial nexus" through the development of concepts such as economic nexus in order to tax businesses that have no physical presence in the state
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