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: […]

IRS Expands Definition of Preventive Care for HDHPs

The IRS has issued new guidance in Notice 2019-45 expanding the definition of “preventive care” for high deductible health plan (HDHP) purposes. The new expanded list adds certain medical services and items, including prescription drugs, related to preventing exacerbation of a chronic condition (or the development of an associated secondary condition). The guidance comes in response to President […]

Employer Commuter Benefit Subsidies

Question:  What compliance issues should employers be aware of if they want to add a commuter benefit subsidy? Compliance Team Response: General Tax-Advantaged Status of Qualified Transportation Plans Under IRC §132(f) IRC §132(f) provides a tax-advantaged limit of $265 per month that may be contributed to a transit pass/vanpooling and/or parking commuter benefit program.  This […]

SF HCSO City Option Contributions

Question:  What are the basic rules that apply for SF HCSO City Option Contributions that are used to fund a SF MRA for employees? Compliance Team Response: City Option Contributions Employers subject to the SF HCSO must make quarterly contributions to the City Option for covered employees if the employer is not satisfying the required […]

How the ACA Applies to Contingent Workers

Question:  What are the ACA rules surrounding offering benefits to the contingent workforce, and how do most employers approach the issue? Compliance Team Response:   The “contingent workforce” category generally breaks down into three practical groups that each require a separate analysis: Employees on the Employer’s Payroll Employees Hired Through an Outside Staffing Firm Properly […]