News

IRS Guidance Outlines Permissible Arrangements IRS guidance clarifies that participation in both a health reimbursement arrangement (HRA) and a health savings account (HSA) is permissible in certain circumstances. Such permissible arrangements are outlined below. Background An HRA is an arrangement funded solely by an employer that reimburses employees for qualified medical expenses up to a […]

As cyber criminals continue to expand their illegal activities, the issue of real injury from a hacking event comes even more into focus in the ensuing court cases as damages are determined and millions of dollars are awarded to data breach plaintiffs. In a recent decision, the Supreme Court could have completely altered the landscape […]

Most small businesses expect to grow in 2017. With that growth, however, come risks. According to Insureon.com, 82 percent of small businesses are planning at least one type of growth this year – and many are planning to grow in multiple ways. The commercial insurance agency surveyed 1,006 small business owners after the election last […]

Templates and Regulatory Guidance Available on Department of Labor Website New versions of the Summary of Benefits and Coverage (SBC) template, instructions, uniform glossary, and related documents are required for use on or after April 1, 2017. Under the Affordable Care Act, group health plans and health insurance issuers are generally required to provide a […]

Model Notice Informs Employees of Eligibility for Premium Assistance Under Medicaid or CHIP An updated model notice for employers to provide information on eligibility for premium assistance under Medicaid or the Children’s Health Insurance Program (CHIP) is now available for download. Annual Notice Requirement Employers that provide coverage in states with premium assistance through Medicaid […]

Ordinance and Regulations Now in Effect The City of Los Angeles has released regulations implementing its Fair Chance Initiative for Hiring (Ban the Box) Ordinance. Background The ordinance—generally applicable to (among other entities) employers that are located or doing business in Los Angeles, and that employ 10 or more employees—limits employers’ consideration of applicants’ criminal […]

Exemptions, Making the Payment, & More The Affordable Care Act’s individual shared responsibility provision (also called the individual mandate) requires every individual to have minimum essential coverage (MEC) for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return. Here are five things the IRS wants […]

Form To Be Used by Certain Federal Contractors The Office of Federal Contract Compliance Programs (OFCCP) has released a renewed Voluntary Self-Identification of Disability Form for use by certain federal contractors. Background Section 503 of the federal Rehabilitation Act prohibits certain federal contractors and subcontractors from discriminating in employment against individuals with disabilities, and requires […]

Law Applicable to Certain Employers A recent opinion from the California Court of Appeal provides that the question of whether notice is sufficient under the California Family Rights Act (CFRA) is a question of fact for a fact-finder (e.g., a judge or jury) to determine. Background The CFRA, generally applicable to employers with 50 or […]

Model Notices Previously Expired on January 31, 2017 The U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) has extended the effective date of its model Health Insurance Exchange Notices through February 28, 2017. Previously, these model notices expired on January 31, 2017. No other changes have been made to these notices. Click here to […]