October 13, 2011

Reporting Welfare Benefit Plan Failures - Updated Form 8928

The IRS has updated its Form 8928 and Instructions.  This form is to be used by group health plans and employers to self-report certain welfare benefit plan failures, including but not limited to violations relating to:

  • COBRA;
  • HIPAA portability, access and renewability provisions;
  • Discrimination based on a health factor, including genetic information;
  • Mental health parity rules;
  • Minimum hospital lengths of stay in connection with childbirth;
  • "Michelle's Law";
  • Comparable employer contributions to health savings accounts and Archer MSAs;
  • Health care market reform provisions of the Affordable Care Act; and
  • Coverage for pediatric vaccines.

While this form has not changed significantly from the prior form, it does specifically include Michelle’s Law, and certain market provisions of the Affordable Care Act.  The important reminder here is that plan sponsors make every effort to ensure compliance with these laws; and that they do regular audits.  Any violations should be corrected immediately.


The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations.

As required by U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this Benefit Beat is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.

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