Compliance

New Guidance on the End of the COVID-19 Outbreak Period

The Employee Benefits Security Administration of the Department of Labor (DOL) recently issued Notice 2021-01, which provides that the outbreak period



Extension of the Employee Retention Tax Credit

The Taxpayer Certainty and Disaster Tax Relief Act of 2020, enacted Dec. 27, 2020, extended the Employee Retention Tax Credit (@credit@) that was esta



ERISA Bonding Requirement and Group Health Plans

Section 412 of the Employee Retirement Income Security Act of 1974 (ERISA) and related regulations (29 C.F.R. § 2550.412-1 and 29 C.F.R. Part 258



Stiff Penalties for ACA Reporting and Disclosure Failures

Applicable large employers (ALEs) are required to file Forms 1094-B and 1094-C with the Internal Revenue Service (IRS) by March 1, 2021, or March 31,



New Broker Compensation Disclosure Rules Apply to Health Plans

The Consolidated Appropriations Act, 2021 (Appropriations Act) signed into law on December 27, 2020, includes new service provider compensation disclo



HHS Non-Enforcement of Telehealth Related HIPAA Breaches

The COVID-19 pandemic has significantly expanded the use of telehealth services due to medical office closures and the lack of access to other in pers



DOL Releases Updated COBRA Model Notices and FAQs

The U.S. Department of Labor (DOL) released updated COBRA model notices and FAQs providing general information on the updated model notices. The FAQs



IRS Issues Notice 2020-29

The IRS issued IRS Notice 2020-29 (Notice) that provides increased flexibility for making mid-year elections or changes under a Section 125 cafeteria



Can Companies Require Their Employees to Pass a COVID-19 Test Before Returning to Work?

As the country gradually begins to reopen, organizations loosen their teleworking mandates, and employees return to the office, it may be tempting for



Remaining ADA-Compliant under COVID-19

The coronavirus crisis has forced human resources teams to juggle more challenges than ever before, from employee benefits and sick leave to new telew



IRS Releases an Opinion Letter on the Collection of Employer Shared Responsibility Penalties

The Internal Revenue Service (IRS) released an opinion letter addressing whether the employer shared responsibility penalties (ESRPs) under the Patien



CMS Releases Proposed Rule on Civil Monetary Penalties for Medicare Secondary Payer Reporting Failures

The Centers for Medicare and Medicaid Services (CMS) released a proposed rule and fact sheet on calculating and imposing civil monetary penalties (CMP



CMS Releases Updated Premium Assistance under Medicaid and the Children’s Health Insurance Program (CHIP) Model Notice

The Centers for Medicare and Medicaid Services (CMS) released an updated Premium Assistance Under Medicaid and the Children@s Health Insurance Program



IRS Releases Final ACA Reporting Instructions and Forms for 2019 and Provides Penalty Relief and Deadline Extension

The Internal Revenue Service (IRS) released final instructions for both the 1094-B and 1095-B forms and the 1094-C and 1095-C forms and the final form



FDA Releases Proposed Rule on the Importation of Certain Drugs from Canada

The Food and Drug Administration (FDA) released a proposed rule on the importation of certain drugs from Canada.The proposed rule would allow states o



Status Update on Court Case Challenging ACA Constitutionality

As background, in 2018, 20 states filed a lawsuit asking the U.S. District for the Northern District of Texas (District Court) to strike down the Pati



President Signs Further Consolidated Appropriations Act, 2020

On December 20, 2019, President Trump signed the Further Consolidated Appropriations Act, 2020 (Act) to keep the federal government running through Se



Proposed 2020 Benefit Payment and Parameters Rule

@The Centers for Medicare @ Medicaid Services (CMS) released a proposed rule for benefit payment and parameters for 2020. CMS also released its draft



HHS Releases Inflation-Adjusted Federal Civil Penalty Amounts

The Department of Health and Human Services (HHS) issued its Annual Civil Monetary Penalties Inflation Adjustment. Here are some of the adjustments:Me



CMS Releases SBC Materials for Plan Years Beginning 2021

The Centers for Medicare and Medicaid Services (CMS) released SBC materials and supporting documents including a template SBC, sample completed SBC, u



DOL Releases Advance Copies of Form 5500 and Related Instructions for 2019

DOL Releases Advance Copies of Form 5500 and Related Instructions for 2019 By Karen Hsu, Director of Compliance at United Benefit Advisors@@ Dec 26,



OCR and ONC Release HHS Security Risk Assessment Tool Version 3.1

OCR and ONC Release HHS Security Risk Assessment Tool Version 3.1 By Karen Hsu, Director of Compliance at United Benefit Advisors@@ Dec 19, 2019 8:4



The Treasury Releases 2019-2020 Priority Guidance Plan

The Treasury Releases 2019-2020 Priority Guidance Plan By Karen Hsu, Director of Compliance at United Benefit Advisors Dec 5, 2019 8:35:00 AM The T



District Court Vacates Parts of ACA Section 1557 Nondiscrimination Rul

District Court Vacates Parts of ACA Section 1557 Nondiscrimination Rule By Karen Hsu, Director of Compliance at United Benefit Advisors Nov 21, 2019



DOL, HHS, and Treasury Release Final FAQs on Mental Health / Substance Use Disorder Parity

DOL, HHS, and Treasury Release Final FAQs on Mental Health / Substance Use Disorder Parity By Karen Hsu, Director of Compliance at United Benefit Adv



IRS Releases Information Letter on Employer Shared Responsibility Penalties under the ACA

IRS Releases Information Letter on Employer Shared Responsibility Penalties under the ACAKaren Hsu, Director of Compliance at UBA @@ Nov 7, 2019 9:45



IRS Announces Health Insurance Providers Fee to Resume in 2020

IRS Announces Health Insurance Providers Fee to Resume in 2020 By Karen Hsu, Director of Compliance at United Benefit Advisors@@ Oct 29, 2019 9:12:00



IRS Publishes Proposed Rules on Affordability Safe Harbors and Nondiscrimination for ICHRAs

IRS Publishes Proposed Rules on Affordability Safe Harbors and Nondiscrimination for ICHRAs By Karen Hsu, Director of Compliance at United Benefit Ad



DOL Issues Updated Medicaid / CHIP Model Notice

DOL Issues Updated Medicaid / CHIP Model Notice By Karen Hsu, Director of Compliance at United Benefit AdvisorsOct 10, 2019 10:36:48 AMThe Department



Local Test Content 3

Firm Brings More Than 20 Years of Service and Expertise to the Nation@s Largest Network of Independent Employee Advisory FirmsUnited Benefit Advisors



Local Test Content 2

Firm Brings More Than 20 Years of Service and Expertise to the Nation@s Largest Network of Independent Employee Advisory FirmsUnited Benefit Advisors



CMS Requires Prescription Drug Coverage Reporting under Section 111 MSP Reporting

CMS Requires Prescription Drug Coverage Reporting under Section 111 MSP ReportingBy Karen Hsu, Director of Compliance at United Benefit AdvisorsOct 3,



IRS Releases Private Letter Ruling Regarding Section 213(d) Medical Care Expenses

IRS Releases Private Letter Ruling Regarding Section 213(d) Medical Care Expenses By Karen Hsu, Director of Compliance at United Benefit AdvisorsSep



DOL Issues Advisory Opinion on Intermittent FMLA Leave

DOL Issues Advisory Opinion on Intermittent FMLA Leave By Karen Hsu, Director of Compliance at United Benefit AdvisorsSep 13, 2019 11:00:00 AMThe Dep



IRS Releases the Indexed 2020 Affordability Percentage

August 28, 2019Karen Hsu, UBA Director of ComplianceThe IRS released@Notice 2019-29@that adjusts the affordability percentage for 2020.To avoid penalt



USPSTF Issues a Final Recommendation Giving PrEP an “A” Rating

By Karen Hsu, Director of Compliance at United Benefit AdvisorsAug 14, 2019 9:30:00 AM The U.S. Preventive Services Task Force (USPSTF) published a fi



DOL, HHS, and Treasury Publish Final Rules on Health Reimbursement Arrangements

On June 20, 2019, the Department of Labor (DOL), Department of Health and Human Services (HHS), and the Department of Treasury (Treasury) (collectivel



IRS Releases Memo on 2-percent Shareholders' Health Coverage Deductions

The Internal Revenue Service (IRS) released a memorandum to confirm that a person who is a 2-percent shareholder (through Internal Revenue Code §



Update on Nondiscrimination Regulations Relating to Sex, Gender, Age, and More

@On May 24, 2019, the Department of Health and Human Services@ Office for Civil Rights (OCR) released a proposed rule to revise its regulations under



Tri-Agency Final Rules on Health Reimbursement Arrangements

The Department of the Treasury (Treasury), Department of Labor (DOL), and Department of Health and Human Services (HHS) (collectively, the Departments



CMS Publishes 2020 Benefit Payment and Parameters Final Rule

@The Centers for Medicare and Medicaid Services (CMS) published its final rule and fact sheet for benefit payment and parameters for 2020. Although th



DOL’s Annually Adjusted Federal Penalties

DOL@s Annually Adjusted Federal Penalties@@On January 23, 2019, the Department of Labor (DOL) issued its@Federal Civil Penalties Inflation



Advance Informational Copies of 2018 Form 5500 Annual Return/Report

@The U.S. Department of Labor@s Employee Benefits Security Administration (EBSA), the Internal Revenue Service (IRS), and the Pension Benefit Guaranty



IRS Releases Indexed PCORI Fee

@The Patient Protection and Affordable Care Act (ACA) imposes a fee on insurers of certain fully insured plans and plan sponsors of certain self-funde



Treasury, DOL, and HHS Release Two Final Rules on Contraceptive Coverage Exemptions

By Karen Hsu, Director of Compliance at United Benefit AdvisorsThe Department of the Treasury (Treasury), Department of Labor (DOL), and Department @o



IRS Issues Specifications for Employer-Provided Substitute ACA Forms

@By Karen Hsu, Director of Compliance at United Benefit AdvisorsThe Internal Revenue Service (IRS) issued Publication 5223 General Rules and Specifica



IRS Extends Due Date to Furnish ACA Forms to Participants and Provides Good Faith Penalty Relief

By Karen Hsu, Director of Compliance at United Benefit Advisors The Internal Revenue Service (IRS) issued@Notice 2018-94@to extend the due date to fur



HHS Releases Inflation-Adjusted Federal Civil Penalty Amounts

By Karen Hsu, Director of Compliance at United Benefit Advisors The Department of Health and Human Services (HHS) issued its Annual Civil Monetary Pen



IRS Releases Final Forms and Instructions for 2018 ACA Reporting

By Karen Hsu, Director of Compliance at United Benefit Advisors The Internal Revenue Service (IRS) released instructions for both the Forms 1094-B and



Tri-Agency Proposed Rule on Health Reimbursement Arrangements

By Karen Hsu, Director of Compliance at United Benefit Advisors The Department of the Treasury (Treasury), Department of Labor (DOL), and Department o



DOL and IRS Release Additional Information on Association Health Plans

@On August 20, 2018, the Department of Labor (DOL) posted the Association Health Plans ERISA Compliance Assistance@fact sheet.@On August 20, 2018, the