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Featured This Week
- Survey: Employee Benefits Being Impacted By New Laws: SHRM, 9/13 (422.1.-17)
- Analysis: ADEA And Mandatory Retirement, 9/13 (401.03.-1)
- Analysis: Minimum Distributions And IRAs, 9/13 (185.-1)
- Court Cases: Fiduciary Duty In Management Of 401k Plans, 9/13 (605.05.-13)
September 27, 2013
IRS Provides Simplified Procedures For Overwithheld Employment Taxes On Benefits, Wages For Same-Sex Spouses
In Notice 2013-61, the Internal Revenue Service has provided guidance to employers to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and federal income tax withholding (employment taxes) that arose from the Supreme Court decision in
United States v. Windsor and Rev. Rul. 2013-17. The Notice provides special administrative procedures that can be used by employers to claim refunds or make adjustments of overpayments of employment taxes paid with respect to same-sex spouse benefits for 2013, and a special administrative procedure that can be used with respect to overpayments of FICA taxes for years before 2013…
IRS Will Only Issue Guidance On Electronic Filing Of Information Returns In Pubs On Its Website Going Forward
In Announcement 2013-40, the Internal Revenue Service has announced that, beginning in 2013, it will cease issuing revenue procedures containing guidance for electronic filing of information returns. Instead, the IRS will make this type of guidance, which includes Publication 1220 for Forms 1099, 3921, 3922, and 5498, and Publication 4810 for Form 8955-SSA, available as publications on http://www.irs.gov….
September 26, 2013
Text: CMS, Proposed Rule, Basic Health Plan
CMS Issues Proposed Rule That Would Implement ACA’s Basic Health Plan In 2015
The Centers for Medicare and Medicaid Services (CMS) has issued a proposed rule that would begin to implement another affordability program under the Patient Protection and Affordable Care Act (ACA). Under this option, the Basic Health Plan (BHP), states may contract with two or more issuers to sell qualified health plans to people who are not eligible for Medicaid with incomes up to 200 percent of the federal poverty level (FPL). The Department of Health and Human Services (HHS) proposes to begin coverage under BHPs as of Jan. 1, 2015. The proposed rule was published in the September 25
Medicare Part D Creditable Coverage Notices Required Before October 15
Sponsors of group health plans that provide prescription drug coverage must notify Medicare-eligible individuals whether the coverage is creditable before October 15. The Medicare open enrollment period begins October 15 and runs through December 7…
September 25, 2013
Supreme Court Asked To Hear Hobby Lobby Case, Religious Exemption To Contraceptive Coverage Requirement At Issue
The U.S. government has requested that the Supreme Court hear the case of
Hobby Lobby Stores, Inc. v Sebelius, in which the craft store (along with another chain owned by the family) requested an exemption from the Patient Protection and Affordable Care Act (ACA) mandate to provide contraceptive coverage to its employees on the basis of religious objection by the owners. The Petition of a Writ of Certiorari was filed by the U.S. Departments of Health and Human Services, Labor, and the Treasury, along with their respective Secretaries (Kathleen Sebelius, Thomas E. Perez, and Jacob J. Lew). The Tenth Circuit previously ruled that for-profit corporations could deny coverage that employees are otherwise entitled under federal law based on the religious objections of the individuals controlling the corporation. The government requests review, claiming in part that the Tenth Circuit’s holding conflicts with recent decisions of other appeals courts, and that the companies are not entitled to raise individual rights to raise religious exemptions when they chose to create a corporate entity…
Employees Generally Like Their Own Health Plan, But Not The Health Care System: EBRI
While the vast majority of employees said that they are satisfied with their own health insurance plan, more than half give low ratings to the American heath care system as a whole, according to recent research from the Employee Benefit Research Institute (EBRI) and Greenwald & Associates…
September 24, 2013
Almost All Large Employers Planning On Providing Exchange Notice By October 1
Almost all large employers (94 percent) are planning to provide an exchange notice to employees by October 1, according to a recent poll from the ERISA Industry Committee (ERIC). Only 6 percent of employers said that they would not meet the deadline or were undecided, and most of those companies planned to provide the notice later in 2013…
Rate Of Dental Coverage Remains Steady At 62 Percent: GAO
The percentage of individuals with dental coverage has remained relatively stable from 1996 to 2010: 62 percent had dental coverage in 2010, according to a recent report from the Government Accountability Office (GAO). The report,
Dental Services: Information on Coverage, Payments, and Fee Variation (GAO-13-754), examined Department of Health and Human Services (HHS) national health survey data and national dental expenditure estimates, dental insurance claims data, and health center dental fees in 18 selected communities (based on census region, population, and dental claims volume). GAO also interviewed HHS officials and academic experts…
September 23, 2013
HHS Issues New HIPAA Model Notice Of Privacy Practices
The Department of Health and Human Services (HHS) has released various model notices of privacy practices that health plans can use to comply with the HIPAA privacy rule. HIPAA requires health plans and providers to distribute notices to individuals of the individuals’ privacy rights regarding their personal health information. The notices also must contain clear, user-friendly explanations of plans’ and providers’ privacy practices…
Delivery Of Summary Prospectus Satisfies Conditions Of PTE 77-4, EBSA Advises
In Advisory Opinion 2013-04A, the Employee Benefits Security Administration (EBSA) has concluded that the delivery of a summary prospectus to a second fiduciary satisfies the prospectus distribution requirements for purposes of Prohibited Transaction Class Exemption 77-4…