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Results (163 articles found)


  1. IRS Provides Guidance on Tax Treatment of Employer-Provided Health Benefits for Children Under Age 27
    From the April 29, 2010 EBIA Weekly
    Recent health care reform legislation generally requires group health plans offering dependent coverage for children to continue providing that coverage for adult children until age 26. (See our Checkpoint Newsstand articles.) The legislation also extends the Code Section 105(b) ...
    [IRS Notice 2010-38 (Apr. 27, 2010)]
  2. DoD Issues Final Regulations on TRICARE Incentive Prohibition
    From the April 15, 2010 EBIA Weekly
    The Department of Defense (DoD) has issued final regulations regarding the TRICARE incentive prohibition, which prohibits employers from offering financial or other benefits to TRICARE beneficiaries as incentives not to enroll (or to terminate enrollment) in employer-sponsored health plans ...
    [TRICARE; Relationship Between the TRICARE Program and Employer-Sponsored Group Health Coverage, 32 CFR Sec. 199.8, 75 Fed. Reg. 18051 (Apr. 9, 2010)]
  3. DOL Webpage on Health Care Reform Provides Useful Links and Resources for Employees and Employers
    From the April 08, 2010 EBIA Weekly
    The DOL has created a new webpage that contains links to a variety of resources relating to the major health care reform legislation—the Patient Protection and Affordable Care Act (PPACA)—that became law in March 2010 (see ...
    [[DOL webpage: Patient Protection and Affordable Care Act]
  4. Health Care Reform Reconciliation Bill Is Signed Into Law
    From the April 01, 2010 EBIA Weekly
    On March 30, 2010, the President signed into law the Health Care and Education Reconciliation Act (Reconciliation Act), which makes significant changes to some of the health care reform provisions under the Patient Protection and Affordable Care Act (PPACA) (see ...
    [Health Care and Education Reconciliation Act of 2010, Pub. L. No. 111-152 (Mar. 30, 2010)]
  5. Health Care Reform Is Signed Into Law, Bringing Major Changes for Employer-Provided Health Coverage
    From the March 25, 2010 EBIA Weekly
    Historic health care reform legislation was signed into law by President Obama on March 23, 2010. The Patient Protection and Affordable Care Act (PPACA) brings far-reaching changes for employer-provided health coverage. (As we write this article, Congress is ...
    [Patient Protection and Affordable Care Act, Pub. L. No. 111- 148 (Mar. 23, 2010)]
  6. Agencies Issue Long-Awaited MHPAEA Regulations for Group Health Plans
    From the February 04, 2010 EBIA Weekly
    The DOL, HHS, and Treasury have issued long-awaited regulations implementing the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA). As background, the MHPAEA expanded the mental health parity provisions for group health ...
    [Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008, 75 Fed. Reg. 5409 (Feb. 2, 2010)]
  7. IRS Issues New Form 8928 on Excise Taxes for Failures to Comply With HSA Comparability, COBRA, HIPAA, and Other Group Health Plan Mandates
    From the February 04, 2010 EBIA Weekly
    The IRS has released the final version of Form 8928, a new reporting form provided for in IRS excise tax regulations finalized in September 2009. (See our Checkpoint Newsstand article.) Here are some highlights: Violations Triggering Excise Taxes. The Instructions ...
    [IRS Form 8928 (Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code) and Instructions (Dec. 2009)]
  8. Updated Mandatory Reporting User Guide Clarifies and Eases HRA Reporting Requirements, Among Other Changes
    From the January 14, 2010 EBIA Weekly
    CMS has again updated its Medicare Secondary Payer (MSP) Mandatory Reporting User Guide for group health plans. The revised version includes guidance on reporting for HRAs, as well as other topics of interest to “responsible reporting entities” (RREs), ...
    [MMSEA Section 111 Mandatory Reporting GHP User Guide, Version 3.0 (Jan. 4, 2010)]
  9. 2009 Form M-1 Now Available; Virtually Unchanged From 2008
    From the January 07, 2010 EBIA Weekly
    The DOL has announced the availability of the 2009 Form M-1, Report for Multiple Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs), which is virtually unchanged from 2008. Form M-1 is an annual report that must ...
    [Form M-1 (2009); DOL News Release No. 09-1572-NAT (Dec. 28, 2009)]
  10. CMS Updates Creditable Coverage and Late Enrollment Penalty Guidance in Medicare Prescription Drug Benefit Manual
    From the January 07, 2010 EBIA Weekly
    CMS has revised Chapter 4 of its Medicare Prescription Drug Benefit Manual, which addresses Part D creditable coverage period determinations and the late enrollment penalty (LEP). As background, Medicare beneficiaries may incur an LEP if there is a continuous period ...
    [Medicare Prescription Drug Benefit Manual, Chapter 4: Creditable Coverage Period Determinations and the Late Enrollment Penalty (updated Dec. 21, 2009)]

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