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: […]

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 […]