BAS Blog


 

Question of the Week

Q.- If an employer fails to offer affordable, minimum coverage to 95% of its full time employees and is subject to an employer mandate penalty, is that penalty assessed on the individual employer or on all employers of the controlled group?

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Court Ruling Prohibits Inclusion of Class Action Waivers in Employment Agreements

Many employers require employees to sign documents as a condition of employment.  Confidentiality agreements, employment agreements, non-compete agreements are just some of the documents that may be required as a condition of starting a job.  Some agreements may have clauses requiring employees to pursue claims against the employer through arbitration instead of bringing a case in court.  A 9th U.S. Circuit Court of Appeals ruling brings these so-called “concerted action waivers” under scrutiny. 

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IRS Warns about ACA Phishing Scam

The IRS issued an alert warning individuals about a new scam related to the Affordable Care Act.  The scam involves an email reportedly from the IRS asking the recipient to pay a fee for ACA data match issues.

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Question of the Week

Q.- When do we have to file our health care reform reports?

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Medicare Part D Notices

Employers should distribute their Medicare Part D Creditable Coverage Notices by October 15. 

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IRS Resource Center

The IRS offers many tools for employers to help with ACA compliance.  The ACA Information Center for Applicable Large Employers is a repository of helpful guidance for employers to meet their health care reform responsibilities.  Articles, videos and frequently asked questions help employers understand their responsibilities.

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ACA Penalties for Noncompliance

An applicable large employer (ALE) must offer affordable minimum essential coverage that provides minimum value to its full-time employees and their dependents or pay a tax penalty (called an “assessable payment”).

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New Notice for Wellness Programs

New rules under the Americans with Disabilities Act (ADA) require employers to notify employees if their wellness program collects employee health information. The notice must describe what information will be collected, how it will be used, who will receive it and how it will be kept confidential.

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Question of the Week

Q.- One of our COBRA continuants told us he got divorced and we should remove his ex-wife from COBRA coverage. Does the wife have the option to continue her COBRA or do we remove her?

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IRS Reporting Under Health Care Reform

Under ACA, ALEs and other employers with self-funded plans must report information about offers of coverage to individuals and to the IRS.

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Question of the Week

Q.- We are a new employer and didn’t exist in 2015. How do we know if we have enough employees to be subject to the employer shared responsibility provisions?

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SAR Distribution Due Soon

Health plans with 100 or more participants must file a Form 5500 informational return with the Department of Labor by the last day of the 7th calendar month after the end of the plan year. This was July 31 for calendar year plans that did not request a filing extension.

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Question of the Week

Q.- An employee was covered under our health plan with his children. He terminated employment. Does he have to elect COBRA coverage in order for his children to get coverage?

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COBRA and Medicare

Many employers are under the erroneous understanding that an individual cannot have both COBRA and Medicare coverage.

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Draft Instructions for Form 1094/1095-B

The IRS released draft instructions for Form 1094-B and Form 1095-B. Draft instructions for the “C” forms were issued earlier this summer. See our article here

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