06 December 2019

Not Surprisingly, IRS Continues ACA Reporting Relief. But This Time with a New Twist

On December 2, 2019, the IRS issued Notice 2019-63, which—similar to years past—extends both: (1) the filing deadline for Forms 1095-C and 1095-B; and (2) the good-faith reporting relief.  But this year, there’s more.  In limited circumstances, the IRS will not penalize entities for the failure to furnish information to individuals using Form 1095-B, and […]

13 November 2019

Do You Remember The HPID Requirement? Good, Now You Can Forget It.

The Department of Health and Human Services (HHS) recently issued regulations repealing the Health Plan Identifier (HPID) requirement for group health plans.  Since we anticipate that many plan sponsors forgot about the HPID requirement because it was delayed on October 31, 2014, we suspect that the repeal will come as a welcome surprise to most […]

07 November 2019

2020 Annual Limits for Retirement Plans and HSAs Announced

The IRS recently released inflation-adjusted limitations that apply to various employee benefits in 2020. Social Security Taxable Wage Base for 2020 The Social Security Administration recently announced that the maximum amount of earnings subject to Social Security tax will increase from $132,900 in 2019 to $137,700 in 2020. Retirement Plan Dollar Limitations for 2020 The […]

25 October 2019

New California Law Imposes FSA Notice Requirements

Beginning next year, a new California law will require employers to notify employees of any deadlines to submit flexible spending account (FSA) claims before the end of the plan year. New Required Notice The new law applies to medical and dependent care FSAs.  Most FSAs allow employees to submit claims for eligible expenses incurred during […]

24 September 2019

Here We Go Again – DOL Releases New Rules Increasing the Salary Threshold for White-Collar Exemptions

Today, the U.S. Department of Labor announced a final rule increasing the salary threshold for employees to qualify for the “white-collar” exemptions from overtime pay (i.e., Executive, Administrative, and Professional exemptions).  The DOL set the new salary minimum at $684 per week, or $35,568 per year.  The annual salary threshold for “highly compensated employees” was […]

12 September 2019

EEO-1 Component 2: On Its Way Out After 2019?

Yesterday, September 11, 2019, the Equal Employment Opportunity Commission (EEOC) announced a new Notice of Information Collection regarding the EEO-1 Report.  This new Notice includes an updated burden analysis from the Office of Management and Budget (OMB) related to compilation and production of requested EEO-1 data. EEOC states that the decades-old Component 1 race and […]

11 September 2019

NLRB Makes It Easier for Unionized Employers to Implement Operational Changes Mid-Contract Without Bargaining

Yesterday, September, 10, unionized employers won a significant victory before the NLRB.  Following the Board’s September 10 decision in MV Transportation, Inc., all unionized employers with collective bargaining agreements will enjoy more operational flexibility and can have a greater degree of confidence in their ability to exercise their management rights (and other contractual rights) to […]

12 August 2019

NLRB Seeks to Revamp Union Election Rules

On Friday, August 9, the National Labor Relations Board released proposed changes to the existing rules governing union elections.  In 2014, the NLRB had enacted several changes to union election procedures that were sometimes referred to as the “quickie” or “ambush” election rules.  The newly proposed changes would walk back several parts of the 2014 […]

25 July 2019

New HRA Rules Provide Employers of All Sizes with Additional Benefit Options

Highlights The Departments of Labor, Health and Human Services (HHS), and Treasury (collectively, the Departments) recently issued a final rule that allows employers to reimburse employees for premiums of individual health insurance policies, and allows employers to offer a Health Reimbursement Arrangements (HRAs)to employees, regardless of whether an employee is also enrolled in a traditional […]

23 July 2019

IRS Alleviates Chronic Conditions for HDHPs (and Hopefully Participants Too)!

Highlights Effective as of July 17, 2019, the IRS expanded the list of preventive care benefits permitted to be covered by a qualified high deductible health plan (“HDHP”) before the minimum deductible is satisfied. IRS Notice 2019-45 lists fourteen different types of preventive care items and services now permitted to be covered by a HDHP […]