Nondiscrimination Testing
Many employer-sponsored benefit arrangements are subject to nondiscrimination testing (NDT), which is designed to ensure plans do not disproportionately favor highly compensated employees. Common arrangements subject to testing include: What You Need to Do Note: Certain exceptions and safe harbors apply to some plan nondiscrimination tests. Because these tests are so complex, employers should work […]
Applicable Large Employer (ALE) Requirements
The Affordable Care Act (ACA) is the comprehensive health care reform law enacted in 2010. The ACA has many complex requirements for employers and their health plans. The attachments provide more information on ACA requirements for ALEs. 2026 ALE ACA Checklist 2026 ALE ACA Toolkit Determining ALE Status Disclaimer: This article and attachments are not […]
Employee Handbook Best Practices
An employee handbook functions as a vital compliance document and internal governance tool. When structured properly, it promotes consistency, supports risk management and provides employees with a clear understanding of company policies and expectations. In today’s ever-shifting legal environment, maintaining a thoughtfully written and regularly updated employee handbook is essential for employers. Essential considerations for […]
Top Health Plan Compliance Issues for 2025
Employers should be aware of the top compliance issues that may impact their health plan coverage for 2025.Some of these compliance issues are established requirements for employers, such as the new simplified reporting under the Affordable Care Act (ACA). Other compliance issues are anticipated developments employers should monitor, such as additional health care transparency requirements. […]
IRS Issues ACA Reporting Guidance on Providing Statements Upon Request
The IRS has issued Notice 2025-15 providing guidance on the alternative manner of furnishing statements tocovered individuals and full-time employees, using Forms 1095-B and 1095-C, in accordance with the AffordableCare Act’s (ACA) reporting requirements. Background The Paperwork Burden Reduction Act, enacted at the end of 2024 and applicable to 2025 reporting deadlines,provides that reporting entities […]
Wrap Documents for Welfare Benefit Plans
Wrap Documents for Welfare Benefit Plans The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for employee benefit plans maintained by private-sector employers. Under ERISA, employer-sponsored welfare benefit plans, such as group health plans, must be described in a written plan document. In addition, employers must explain […]
Common Health Plan Compliance Mistakes to Avoid
Common Health Plan Compliance Mistakes to Avoid Employers that sponsor group health plans are subject to many different compliance requirements under federal law. Keeping track of these various requirements can be challenging, even for the most attentive employers. Mistakes can easily occur, which may trigger penalties, excise taxes, enforcement action or lawsuits, depending on the […]
IRS Issues Revenue Ruling on State PFML Contributions, Benefits
IRS Issues Guidance on State PFML Contributions, Benefits The IRS has issued Revenue Ruling 2025-4, providing long-awaited guidance on the federal tax treatment of contributions and benefits under state paid family and medical leave (PFML) programs. The ruling addresses how federal income and employment tax rules apply to the programs and includes guidance on related […]
Top Health Plan Compliance Issues for 2025
Employers should be aware of the top compliance issues that may impact their health plan coverage for 2025. Some of these compliance issues are established requirements for employers, such as the new simplified reporting under the Affordable Care Act (ACA). Other compliance issues are anticipated developments employers should monitor, such as additional health care transparency […]
2025 Employment Law Outlook
Introduction The 2025 Employment Law Outlook explores critical employment law trends and topics to deliver important insights and forecast trends and challenges employers will likely encounter in 2025. It offers employers a forward-looking perspective to enhance their preparedness and ensure sustained success in an increasingly complex regulatory environment. Understanding the important trends and themes from […]