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Health Care Reform Updates: New Rule Allows Brokers to Further Aid SHOP Enrollment

Rule Effective for Plan Year 2018 The U.S. Department of Health and Human Services (HHS) has issued a new rule that allows employers to directly enroll in SHOP (Small Business Health Options Program) coverage through a SHOP-registered agent or broker. This enrollment approach is now generally available in federally-facilitated SHOPs (FF-SHOPs), including state-based Exchanges using the […]

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DOL Clarifies Federal Law on Tip Pooling

Cooks & Dishwashers Can Now Participate in Certain Tip Pools The U.S. Department of Labor (DOL) has released guidance clarifying federal law on tip pooling. The guidance was issued in response to a federal law that amended the federal Fair Labor Standards Act’s (FLSA) tip pooling rules. The DOL guidance states that: Employers are prohibited from keeping […]

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Car Dealership Service Advisors Ruled Exempt From Federal Overtime Pay Requirements

Service Advisors May Not Be Exempt Under State Law The U.S. Supreme Court has ruled that service advisors—employees at car dealerships who consult with customers about their servicing needs and sell them servicing solutions—are exempt from the federal Fair Labor Standards Act (FLSA) overtime pay requirements. Previously, the U.S. Department of Labor and a federal […]

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Premium Tax Credit Recipients Should Report Changes in Circumstances

Changes May Impact Amount of Premium Tax Credit Individuals with coverage through the Health Insurance Marketplace who are receiving advance payments of the premium tax credit—which are paid directly to insurance companies to lower monthly premiums—that certain changes in their income or family size may affect the credit. As a result, if circumstances have changed for […]

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IRS Releases New Fringe Benefit Tax Guide for Employers

2018 Publication 15-B Covers New Tax Law Changes The Internal Revenue Service (IRS) has released the 2018 Publication 15-B, Employer’s Tax Guide to Fringe Benefits, which contains information for employers on the employment tax treatment of fringe benefits. The 2018 version of the publication has been updated to include the following changes (among others) from the […]

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IRS Releases Publication 969 for Preparing 2017 Tax Returns

Publication Includes Tax Guidance for HSAs, Health FSAs, and HRAs The Internal Revenue Service (IRS) has released a new Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans, which contains information for use in preparing 2017 tax returns. Publication 969 is released annually and provides information on the rules related to health savings accounts (HSAs), […]

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California Releases Guidance and FAQs on Immigrant Worker Protection Act

Law Currently in Effect California has issued guidance and FAQs on the state Immigrant Worker Protection Act to help employers comply with the law. Guidance and FAQs Among other things, the guidance and FAQs address the following topics regarding the Immigrant Worker Protection Act: Employer prohibitions; Employer requirements; Penalties; Clarifications of terms used in the law; and The law’s interaction with federal requirements. Background The Immigrant […]

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Health Care Reform Updates: ‘Cadillac Tax’ Delayed Until 2022

Tax Previously Set to Become Effective in 2020 President Trump has signed the Extension of Continuing Appropriations Act, which (among other things) delays implementation of the “Cadillac Tax,” the Affordable Care Act’s excise tax on high-cost employer-sponsored health coverage, until 2022. Previously, this tax—which would impose a 40% tax on plans that cost more than $10,200 (for self-only […]

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IRS: Tax Filing Season Begins January 29

Tax Returns Due April 17 Tax season will begin Monday, January 29, 2018, and the filing deadline to submit 2017 tax returns is Tuesday, April 17, 2018, according to an announcement by the IRS. Although the IRS will begin accepting both electronic and paper tax returns on January 29, paper returns will begin processing later in mid-February. The […]

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DOL Adopts New Test for FLSA Applicability to Interns

Test Relevant to Minimum Wage & Overtime Pay Requirements The U.S. Department of Labor (DOL) has adopted the “primary beneficiary” test for determining whether interns of for-profit employers count as employees under the federal Fair Labor Standards Act (FLSA), according to an agency statement. The statement noted that four federal appellate courts have adopted the standard, which […]

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