RESOURCES: VIDEOS AND BLOGS

The Summary Annual Report (SAR) must be given to plan participants within 9 months of the end of the plan year if the employer had to...

If an employer decides to vary employer contributions based on business-related classifications, they are generally allowed to do so as...

Whenever an employer wants to vary employer contributions or benefits for different classes of employees, and also allows pre-tax...

Wellness programs are a popular method used to control claims costs, but many don’t realize that these programs are highly regulated. ...

The IRS recently updated the affordability percentage to 9.78% for plan years that begin on or after Jan 1, 2020. As a reminder, this...

The IRS recently updated the affordability percentage to 9.78% for plan years that begin on or after Jan 1, 2020.  This percentage is...

Recently the IRS updated the affordability percentage to 9.78% for plan years that start on or after Jan 1, 2020.  This percentage is...

On July 17th 2019, the IRS released Notice 2019-45 which adds to the list of preventive care benefits that can be covered under high...

A summary of material modification (SMM) is required anytime there’s a “material” change to the SPD. The guidance doesn’t describe what...

Employers must file Form 5500 by the last day of the 7th month following the last day of the plan year. This means plans that began Jan...

The PCOR fee must be reported each year on IRS Form 720 for the second quarter of the calendar year and can be paid electronically or...

Almost all private-sector employers that have a welfare benefit plan for their employees are subject to ERISA’s requirements, with only...

Changes in legal marital status allow an employee to make a corresponding, prospective election change mid-plan year. These include...

HIPAA says group health plans must give a special enrollment opportunity to newly acquired spouses and dependents, and also to current...

The Section 125 rules say that a cafeteria plan can allow participants to make certain election changes midyear due to a change in...

The Section 125 rules provide a list of “change in status” events, which allow certain midyear changes to an employee’s pre-tax election....

Pre-tax elections made under a cafeteria plan are irrevocable for the period of coverage (typically for the plan year). In other words,...

For federal income tax purposes, only legally married spouses and tax dependents may receive employer-sponsored coverage and benefits on...

The DOL safe harbor describes certain circumstances where ERISA plans may disclose documents electronically, including the Summary Plan...

An employer is generally subject to FMLA if they have 50 or more employees during 20 or more workweeks in the current or previous...