ALEs are employers who employ on average at least 50 full-time employees (including equivalents) on a controlled group basis in the previous calendar year. ALEs are subject to the ACA employer mandate as well as annual ACA reporting via Forms 1094 and 1095-C. For the 2021 reporting, ALEs need to file Forms 1094 and 1095-C with the IRS by February 28, 2022, if filing by mail (available only for ALEs who file fewer than 250 forms) or March 31, 2022, if filing electronically. Additionally, by Marc
As background, the No Surprises Act (the Act) prohibits out-of-network healthcare providers from imposing balance bills for emergency services and air ambulance services. Similarly, out-of-network healthcare providers working at in-network facilities may not impose balance bills for certain nonemergency services, including anesthesiology and radiology services. As an integral part of the Act, the regulations established the Federal Independent Resolution (IDR) process for out-of-network provide
On January 31, 2022, the US Court of Appeals for the First Circuit (First Circuit) reversed the District Court in a case that centers on the Mental Health Parity and Addiction Equity Act (MHPAEA). In N.R. v. Raytheon Company, the plaintiffs brought a case against Raytheon, United Healthcare, and the plan's administrator on behalf of their minor child after the plan refused to pay for the child's speech therapy. The plaintiff's main argument (in count 3) was that the plan's exclusion of non-rest
On February 3, 2022, Iowa Gov. Kim Reynolds announced that the state's public health emergency proclamation for COVID-19 would end on February 15, 2022, which was initially signed in March 2020. Though most of the provisions that are expiring apply to healthcare settings, employers should be aware of the changes. Proclamation of Disaster Emergency, February 3, 2022 »
On January 28, 2022, the IRS released Notice 2022-8, which sets forth the 2022 Cumulative List of Changes for § 403(b) Pre-approved Plans (2022 Cumulative List). The 2022 Cumulative List is designed to assist § 403(b) pre-approved plan providers applying to the IRS for opinion letters for the second remedial amendment cycle (Cycle 2) under the IRS 403(b) pre-approved plan program. In Rev. Proc. 2021-37, the IRS outlined the procedures for issuing opinion letters for section 403(b) pre-approv
The IRS recently released Form 8889, Health Savings Accounts (HSAs), and the related instructions. Form 8889 is used to report HSA contributions, figure HSA deductions and report HSA distributions. It is also used to assess amounts individuals must include in income and pay in additional taxes for distributions for non-qualified expenses or for failures to remain HSA eligible for the testing period after contributing under the 'last month' rule. The 2021 Form 8889 and instructions are lik
The IRS recently released the 2022 IRS Publication 15-B, the Employer's Tax Guide to Fringe Benefits. This publication provides an overview of the taxation of fringe benefits and applicable exclusion, valuation, withholding and reporting rules. The IRS updates Publication 15-B each year to reflect any recent legislative and regulatory developments. Additionally, the revised version provides the applicable dollar limits for various benefits for the upcoming year. The business mileage rate for
Effective January 31, 2022, the state Health Authority approved a permanent administrative order (No. PH 11-2022) requiring that healthcare providers and staff must be fully vaccinated in a healthcare setting unless they have provided documentation of a medical or religious exception. "Fully vaccinated" means having received both doses of a two-dose COVID-19 vaccine or one dose of a single-dose COVID-19 vaccine, and at least 14 days have passed since the individual's final dose of the COVID-19
On December 30, 2021, the Minnesota Department of Health (MDH) and the Minnesota Department of Commerce (Commerce) (jointly, the 'departments') issued Administrative Bulletin 2021-3. The bulletin states that the departments prohibit entities that deliver or issue individual or group health policies in the state from discriminating against individuals because of their gender identity or expression. These entities cannot discriminate in the provision of health insurance benefits or in the availab
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