New York City Transit Benefit Mandate

As you know, beginning January 2016, a New York City employer with 20 or more Full Time Employees (FTEs) is required to provide its employees with a pre-tax qualified transportation benefit program up to the limit permitted by Federal Law. Currently, the Internal...

Form 1095-C Notification Reminder and Frequently Asked Questions

Generally, if Forms 1094-C and/or 1095-C are incorrect and incomplete, a penalty may apply if not corrected by the due date and the employer cannot show reasonable cause. Briefly, the amount of penalties can range from $50/form with a $500,000 maximum penalty/year to...

Supreme Court Finds State Reporting Law Is Preempted by ERISA

Vermont established an “all payer claims database” which requires insurers, third party administrators (“TPAs”) of selffunded plans, providers, and government agencies to report data on health care costs, prices, quality, and use of services to the state to examine...

When Special Care Is Needed: The Special Needs Trust

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California Insurance Legislation

California enacted legislation affecting group health plans. Generally, these requirements apply if the employer purchases health coverage from a health plan or health insurer regulated by California (generally, insured health plan coverage). Self-insured health plans...