Executive / Deferred Compensation Consultant
NRECA
in VA

Sr. Pension Administrator
Primark Benefits
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Tax Reform Impact on Your Company?s Compensation & Benefits Arrangements: The Private Company?s Perspective
January 9, 2018 WEBCAST
Baker & McKenzie

ACA Employer Mandate and IRS Enforcement Issues
January 23, 2018 in TX
Worldwide Employee Benefits Network [WEB] - Dallas Chapter

New Parental Leave Laws in New Jersey
February 16, 2018 WEBCAST
Lorman Education Services

The Impact of Tax Reform on Your Compensation and Benefits Plans
January 31, 2018 in MA
New England Employee Benefits Council

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Text of DOL Proposed Regs: Definition of Employer under Section 3(5) of ERISA
83 pages. "This document ... would broaden the criteria under ERISA section 3(5) for determining when employers may join together in an employer group or association that is treated as the 'employer' sponsor of a single multiple-employer 'employee welfare benefit plan' and 'group health plan' ... The regulation would modify the definition of 'employer,' in part, by creating a more flexible 'commonality of interest' test for the employer members than the [DOL] had adopted in sub-regulatory interpretive rulings under ERISA section 3(5). At the same time, the regulation would continue to distinguish employment-based plans ... from mere commercial insurance programs and administrative service arrangements marketed to employers. For purposes of Title I of ERISA, the proposal would also permit working owners of an incorporated or unincorporated trade or business, including partners in a partnership, to elect to act as employers for purposes of participating in an employer group or association sponsoring a health plan and also to be treated as employees with respect to a trade, business or partnership for purposes of being covered by the employer group's or association's health plan."
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]

Online Learning Course: COBRA

Even with ACA coverage easier for individuals to obtain, group health plans must continue to offer COBRA coverage. This course explains technicalities of COBRA, including who is entitled and how to administer.

DOL Announces Proposal to Expand Access to Healthcare Through Small Business Health Plans
"As proposed, the rule would: [1] Allow employers to form a Small Business Health Plan on the basis of geography or industry. A plan could serve employers in a state, city, county, or a multi-state metro area, or it could serve all the businesses in a particular industry nationwide; [2] Allow sole proprietors to join Small Business Health Plans, clearing a path to access health insurance for the millions of uninsured Americans who are sole proprietors or the family of sole proprietors."
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]

IRS Extends Required ACA 1095 Filings (Sort of)
"[E]mployers are still required to file their 1094-B or 1094-C (along with the copies of the now-extended 1095s) to the IRS no later than February 28, 2018 if filing hard-copies, or by April 2, 2018 if filing electronically. So, in other words, the employer filings which include the employee reports are due before the employee reports are sent to employees."
Kushner & Company

IRS Extends Deadline for ALEs to Distribute 2017 ACA Reporting Forms to Individuals
"ALEs are advised to use the additional time provided by the extended deadline for furnishing the 2017 ACA reporting forms to ensure that the forms are accurate and complete.... [F]ilers will have less time between the distribution deadline and the filing deadline to make any required corrections."
The Wagner Law Group

New York Paid Family Leave: Q&As for Employers
"How do you determine when an employee with an irregular work schedule becomes eligible for PFL insurance benefits? ... If an employer has insurance coverage for PFL benefits, how does the claims procedure work? ... Where can employers find the forms associated with the PFL? ... What counts as 'wages' for the purpose of calculating an employee's average weekly wages? ... How does the PFL interact with other laws and leave benefits?"
Nixon Peabody LLP

Complying With W-2 Rules for Reporting Health Care Benefits and HSA Reporting Rules

Jan. 17 webinar. Learn how to properly complete applicable tax forms and how to communicate relevant tax-reporting information to employees, as well as the due dates for each form. BenefitsLink discount .

San Francisco Significantly Changes 2018 Minimum Healthcare Spending Requirements (PDF)
"Employers with self-insured plans will need to develop a new compliance strategy, including obtaining the needed data from the claim administrator either for just covered employees, or for all employees enrolled in a uniform health plan. Average hourly expenditures across a uniform health plan will need to be determined, adjusted for employee contributions."
Conduent

DOL Proposes Expansion of Association Health Plans
"The proposed rule applies only to employer-sponsored health insurance. This would allow employers to join together as a single group to purchase insurance in the large group market. The [DOL] said this move would open health insurance coverage for millions of Americans and their families by making it more affordable for thousands of small businesses and sole proprietors."
InsuranceNewsNet.com

Is Your Company Eligible for a Tax Credit for Paid Leave?
"To claim the tax credit, the written policy must provide full-time qualifying employees at least two weeks (annually) of paid family and medical leave and must provide part-time qualifying employees a proportionate amount of paid family leave ... The policy must also specify the leave benefit ... Note that the credit does not apply with respect to paid leave that is mandated under state or local law."
Jackson Lewis P.C.

Setting Up for Success: Wellness Programs in a Multiemployer Setting (PDF)
"[S]uccessful wellness programs exhibit two characteristics that most multiemployer plans lack ...[E]stablishing a culture of wellness is typically an employer-centric activity that works best at a single workplace....[L]eadership is generally not visible to the membership on a day-to-day basis. Even if the chair of the board of trustees and the fund administrator are willing to lead by example by participating in wellness activities, the members may not be aware of it."
benefits magazine, a publication of the International Foundation of Employee Benefit Plans [IFEBP]

The Potential Premium Impact of an Essential Health Benefits Benchmark Change in Four States
"The HHS Notice of Benefit and Payment Parameters for 2019 Proposed Rule ... offered greater flexibility for states in selecting benchmarks for plan year 2019.... The greatest potential change from the current offering is the selection of a 'typical employer plan'... [This option] explicitly includes self-insured plans not subject to any state regulation, making it possible for states to select a benchmark with a narrow set of benefits in an attempt to control growth of health plan premiums."
Health Affairs

From Premiums to Politics: Predictions for the Health Insurance Industry in 2018
"[1] The CVS-Aetna deal will have a domino effect in the healthcare industry ... [2] Republicans and Democrats will be forced to work together on ACA fixes ... [3] There will be more premium hikes and insurer exits in the individual market ... [4] Federal agencies will start to carry out Trump's executive order -- and states will push back ... [5] Payers' move to value-based payment models will continue, with or without the feds leading the way."
FierceHealthcare

When an HSA-First Strategy Makes Sense
"Many -- perhaps most -- articles about health savings accounts suggest that employees with an HSA who participate in a 401(k) plan should first contribute to the 401(k) plan the percentage of their compensation that enables them to obtain the maximum plan sponsor match ... [and] then max out their HSA account contributions through payroll deductions. Once that's done, they should go back to contributing any additional dollars to their 401(k) plans. While this strategy is indeed attractive, an even better one would be to change the sequence of the contributions. That is, employees should first max out contributions to their HSAs no matter their tax bracket, and once that's done, contribute to their 401(k) plans."
Morningstar

The Impact of the Tax Cuts and Jobs Act on Employee and Fringe Benefits
"How will the Act's repeal of the [ACA] individual mandate affect employers? ... What changes does the Act make to Qualified Transportation Benefits and Qualified Bicycle Commuting Reimbursements? ... Does the Act do anything to help victims of natural disasters? ... How does the Act change the rules governing plan loans from a qualified retirement plan?"
Mintz Levin

How State Legislatures Might Rock the World of Employee Compensation in Response to the Recent Federal Tax Law
"States imposing income taxes on employee compensation are likely to consider changing their tax laws to avoid the imposition of federal income taxes on compensation applied to (and typically withheld to pay) state and local income taxes. One possible approach would be to change state laws to remove compensation from income subject to state taxation and, instead, to impose a payroll tax on employers that would raise an equivalent amount of revenue. The employer would retain the right to deduct the State payroll tax from its taxable income as an expense of the trade or business, while the employer paid tax would not be considered income to the employee."
Mintz Levin

New Deferral Opportunity for Stock Awards
"The new qualified equity grant deferral feature requires a broad-based plan that is available to 80% of employees. This may make the plan less attractive to some employers. However, for employers that want to provide a broad-based deferral opportunity for equity grants, this could be a significant benefit to employees."
Bradley

Tax Cuts and Jobs Act Raises Executive Comp Questions
"Given the big drop in the corporate tax rate starting this year, established bottom-line-based goals such as earnings per share ... will in most cases be much easier to attain at the end of performance periods already in progress.... Companies presumably will adjust for the change when establishing performance measures for multi-year periods that begin this year.... But what, if anything, companies will do to alter executive pay for periods already in progress remains to be seen."
CFO

Does Equity Compensation Count as Wages Under Federal and California Law?
"Many starts-ups -- particularly those that are initially cash-poor -- consider offering new hires equity in the business, either in lieu of or in addition to wages. While this approach would seem to solve the recruiting problem, it can lead to legal trouble. In fact, payment of employees through stock or stock options can violate both federal and California wage and hour laws.... [T]he issue is fairly complex."
Littler

Press Releases

Daniel N. Janich has Been Elected to the Board Of Governors of the American College of Employee Benefits Counsel Holifield Janich Rachal Ferrera, PLLC

Winston & Strawn Adds Partner to Premier Employee Benefits and Executive Compensation Practice Winston & Strawn

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