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The IRS has released draft versions of the Forms 1094 and 1095 that employers will use to satisfy their ACA reporting obligations for the 2017 tax year. Background. The ACA amended the Internal Revenue Code to include Sections 6055 and 6066. Code Section 6055 requires...
The Fifth Circuit Court of Appeals, in Rhea v. Alan Ritchey, Inc. Welfare Benefit Plan, has confirmed that a welfare benefit plan's summary plan description ("SPD") could serve as the official plan document. In making this ruling, the Fifth Circuit expressly rejected...
The Sixth Circuit Court of Appeals, in Marshall v. The Rawlings Company LLC, has issued a ruling that confirms the "cat's paw" is a valid theory of liability for FMLA retaliation or interference claims. Background. Under the cat's paw theory of liability, an employer...
The Ninth Circuit Court of Appeals, in Orzechowski v. The Boeing Co Non-Union Long-Term Disability Plan, has ruled that ERISA preemption does not apply to a California law prohibiting discretionary clauses in insured plans. Moreover, the Ninth Circuit determined that...
The Supreme Court, in Advocate Health Care Network v. Stapleton, has ruled that ERISA's church plan exemption applies to employee benefit plans established by church-affiliated organizations. In reaching this determination, the Court reversed three lower courts'...
The Department of Labor ("DOL") has clarified that individuals who provide advice on health savings accounts ("HSAs") may be considered fiduciaries under its recently-released Fiduciary Rule if their communications rise to the level of investment recommendations....
Legislation recently enacted by two states obligates financial institutions and investment advisers, as well as service providers to non-ERISA 403(b) plans, to meet new compliance requirements. Specifically, Nevada has enacted legislation that imposes a fiduciary duty...
The Centers for Medicare & Medicaid Services ("CMS") has proposed a change in the method used by small businesses and their employees to enroll in insurance coverage through the Federal Marketplaces. CMS says that this change may "offer employers the help they...
DOL, HHS and IRS have released FAQs about Affordable Care Act Implementation Part XXXVIII. Specifically, FAQs XXXVIII address whether certain requirements under the Mental Health Parity and Addiction Equity Act ("MHPAEA") apply to benefits that a group health plan or...
The Fourth Circuit Court of Appeals, in Quintana v. City of Alexandria, has ruled that the primary employer for an employee claiming FMLA violations was a municipality and not the staffing agency that also exercised controlled over the employee. Law. Under the FMLA,...