Taxation of Gym Reimbursement Arrangements

Question:  What are the tax consequences of an employer’s gym and exercise equipment reimbursement arrangement as part of its broader wellness program?  Short Answer: The general rule is that any employer payment/reimbursement for gym, health club, spa, exercise equipment, or other similar expenses that are intended for general fitness and health is standard taxable income […]

§105(h) Nondiscrimination Rules for Specialty HRAs

Question:  What nondiscrimination rules apply to a specialty HRA (such as an infertility HRA) that an employer would like to make available on different terms to different employee classes? An HRA is a self-insured group health plan, and therefore it is subject to the §105(h) nondiscrimination rules.  This includes specialty HRAs such as infertility HRAs, […]

Playing to My Team’s Strengths with WISTA

Earlier this month, the ladies of ABD’s Seattle Maritime Team were honored to host lunch for a Lunch and Learn organized by the Seattle Chapter of WISTA (Women in Shipping and Trading Association). The event space was hosted by the Holland America Group. Pictured: Jenn Rabena, Tosca Pinder, Denise Couples, Mary Mark While WISTA Lunch […]

Reducing Workers’ Compensation Claims and Costs with Circle of Care

Last month, I was invited to speak at the Hospitality Finance & Technology Professionals, Monterey Chapter meeting. My presentation focused on workers’ compensation, emerging risk management trends, and employer risk mitigation strategies. The audience composed mostly of finance, human resources, risk managers and technology specialists in the hospitality industry was intrigued by my perspective on […]

SF HCSO and Employees Who Waive the Health Plan

Question:  Does the SF HCSO require employers to make City Option contributions for employees who waive a very generous offer of employer-sponsored group health plan coverage? Short Answer:  Yes, employers will still need to contribute quarterly to the City Option on the waived SF employees’ behalf unless an exception applies. City Option Contributions Required: The […]

Oregon Passes Generous Paid Family and Medical Leave Act to Provide 12 Weeks Paid Leave Effective January 1, 2023

Oregon Governor Kate Brown recently signed into law HB 2005, known as the Family and Medical Leave Insurance Program (FAMLI), to approve paid family and medical leave benefits starting in 2023.  With the enactment of FAMLI, Oregon becomes the eighth state with a paid family and medical leave program. New Law Provides Paid Leave Beginning […]

Common Infertility HRA Expenses

Question:  What are some common infertility related expenses that an employer’s infertility HRA could cover?  Compliance Team Response: Infertility HRAs are an increasingly common employer-sponsored benefit to provide employees with a tax-advantaged vehicle to cover all or a portion of their infertility expenses that are not covered by the major medical plan. For more details […]

Loss of Health Plan Eligibility Caused by Move to Part-Time Work

Question:  When does an employee lose health plan eligibility upon a change in employment status to part-time work? Compliance Team Response: Reminder: Very Different Approach Depending on Measurement Method There are two different approaches for an applicable large employer (ALE) subject to the ACA employer mandate pay or play rules to determine employees’ full-time status: […]