ARTICLES
July 29, 2019
On June 13, 2019, Treasury, DOL and HHS released final regulations that are effective for plan years beginning on or after January 1, 2020. These regulations created two new HRAs, Individual Coverage HRAs and Excepted Benefit HRAs
These new HRAs will be subject to ERISA and COBRA, but will not be subject to the nondiscrimination rules under Code Section 105(h). Any employer can offer these new HRAs to their employees. They can be offered to common law employees, but cannot be offered to self-employed individuals, partners and more than 2% S corporation shareholders.
The webinar will review:
– Why are these new HRAs so important.
– Which employees can be included or excluded.
– What documentation is needed to be completed by employers to adopt them.
– What reporting and disclosure requirements must be met.
– What types of expenses can be reimbursed.
– The pros and cons of establishing and participating in these new HRAs for employers
This Webinar will include a substantial question and answer period.
This webinar will be important for any insurance broker, TPA, employer or adviser who wants to be prepared to understand these new HRAs.
Learn About the Federal District Court Decision Declaring the ACA Invalid – Free Webinar
January 19, 2019
Learn About the Federal District Court Decision Declaring the ACA Invalid – Free Webinar
Attorney Larry Grudzien conducted a free webinar reviewing the Federal District Court’s decision declaring the Affordable Care Act invalid on January 17 2019 at 1:00 PM CST.
The Webinar is 45 minutes in length.
A Federal District Court held in Texas, et al. v. United States of America, et al. that the individual mandate in the Patient Protection and Affordable Care Act (ACA) is unconstitutional, and that the other provisions in the ACA are invalid because they are inseverable from the individual mandate.
The webinar will review:
– What the Federal District Court decided.
– What was the basis for the decision.
– The impact of the decision.
– What may happen over the next months or years.
– What Congress may do to fix the situation.
This Webinar included a substantial question and answer period.
This Webinar is important for any insurance broker, TPA, employer or adviser who wants to be prepared to understand the Court’s decision.
Learn about the New Rules for Association Health Plans (AHPs) -Free Webinar
August 10, 2018
On June 19, 2018, the Department of Labor (DOL) released final regulations under 29 CFR Section 2510.3-5 that offers new options for Associations to sponsor health plans for their members.
These new options allow more small businesses to come together to create large employer plans free from many of the Affordable Care Act (ACA) mandates applicable to individual and small group insurance plans.
The webinar will review:
- Why are these new rules so important
- The requirements that must be met to establish and maintain an Association Health Plan
- The state and federal laws that must be followed
- The effective dates of these new rules
- The pros and cons of establishing and participating in an Association Health Plan
This Webinar will include a substantial question and answer period.
This webinar will be important for any insurance broker, TPA, employer or adviser who wants to be prepared to understand Association Health Plans (AHPs).
I will be conducting this Webinar.
AN EMPLOYER’S GUIDE TO HEALTH SAVINGS ACCOUNTS (HSAs) 2018
May 14, 2018
Introduction to the Guide
The following provides you, as an employer, with information about Health Savings Accounts (“HSAs”) under Internal Revenue Code (“Code”) Section 223. You should read this explanation to evaluate whether HSAs may be used either as an alternative to, or in addition to, health flexible spending accounts (“Health FSAs”) under Code Section 125 or Health Reimbursement Arrangements (“HRAs”) under Code Section 105(h).
To fully understand the requirements of these accounts, the following discusses their terms and compares their advantages and disadvantages over Health FSAs and HRAs in a question and answer format. In addition, a chart comparing both Health FSAs and HRAs with HSAs is included at the end of this explanation.
It is important to remember that this explanation is not intended to serve as a substitute for the advice of your lawyer, accountant, or other personal tax or financial advisor.
Click Here To Download The HSA Employee Guide 2018
Learn about Qualified Small Employer Health Reimbursement Arrangements (QSEHRAs)
December 15, 2017
Attorney Larry Grudzien conducted a webinar reviewing the rules for Qualified Small Employer Health Reimbursement Arrangements (QSEHRAs) on December 14, 2017 at 1:00 PM CST.
The Webinar was over 60 minutes in length.
On October 29, 2017, IRS released Notice 2017-67 which provided the first extensive guidance on all aspects of QSEHRAs.
The webinar reviewed:
– Which employers can offer QSEHRAs.
– What employees must be covered and can be excluded.
– What medical expenses can be reimbursed.
– What federal laws do not apply to QSEHRAs.
– What reporting and disclosure rules apply.
– How offering QSEHRAs will affect employees eligibility for premium credits and subsidies.
This Webinar included a substantial question and answer period.
This webinar is important for any insurance broker, TPA, employer or adviser who wants to be prepared to understand QSEHRA