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Category Archives: Self-funded Health Plans
Yellow Light: IRS Delays Reporting Requirements Again!
Earlier today, the IRS announced an extension of the due dates for IRS Forms 1094 and 1095. In IRS Notice 2016-4, the IRS states that employers are not required to furnish individuals with either Form 1095-B or 1095-C until March … Continue reading
Health Plan Identifier Deadline Approaching
Large self-funded health plans are required to obtain a Health Plan Identifier (“HPID”) by November 5, 2014. Small self-funded health plans, with annual claims of $5 million or less, have an extra year until November 5, 2015. If an employer … Continue reading
Examining Windsor’s Impact On Health and Life Insurance
In a previous post, found here, we discussed the landmark Supreme Court ruling in Windsor and its impact on qualified retirement plans. However, the impact of the Windsor is not limited to qualified retirement plans, but applies to a wide … Continue reading
Posted in Health Plans, Life Insurance, Self-funded Health Plans
Tagged compliance, ERISA, federal income tax, health insurance, income tax, life insurance, same-sex couple, same-sex marriage, same-sex spouse, self-funded health plans, Self-funded plans, spouse, state income tax, taxing of benefits, Windsor
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Deadline Approaching for PCORI Tax Filing
Sponsors of self-insured health plans are required to report and pay the patient-centered outcomes research fee (PCORI) fee by July 31, 2014. The most significant change this year is an increase in the applicable fee. For plan sponsors of self-insured … Continue reading
PPACA External Review Process for ERISA Plans
Under the Patient Protection and Affordable Care Act (“PPACA”), insurers and the sponsors of non-grandfathered self-insured health plans must allow for an external review process in the event of an adverse benefit determination. An adverse benefit determination is essentially any … Continue reading
Transitional Reinsurance Fees: A Broad Overview
The PPACA established two new programs, both of which are accompanied by new fees. The relatively small PCORI fee of $1 per covered life is due on July 31 of this year for plan years that end after October 1, 2012—the form … Continue reading
Compliance Alert: IRS Releases New Form 720
The IRS has released a new Form 720, Quarterly Federal Excise Tax Return. Employers that sponsor self-funded health plans are required to file this Form 720 on or before July 31, 2013 (with respect to plan years that end … Continue reading
