HR & Compliance

  • March 2015 Health Care Reform by

    Posted on: March 3, 2015Categories: HR & Compliance

    IRS Releases Final Forms and Instructions for ACA Reporting The Affordable Care Act (ACA) created new reporting requirements under Internal Revenue Code (Code) Sections 6055 and 6056. Under these new reporting rules, certain employers must provide information to the IRS about the health plan coverage they offer (or do not offer) to their employees. On Feb. 8, 2015, the Internal Revenue Service (IRS) released final versions of forms and related instructions that employers may use to report under ...

  • IRS Invites Comments on Cadillac Tax Implementation for 2018 (Part 1) by

    Posted on: March 3, 2015Categories: HR & Compliance

    For taxable years beginning in 2018, the Affordable Care Act (ACA) imposes a 40 percent excise tax on high-cost group health coverage. This tax, also known as the “Cadillac tax,” is intended to encourage companies to choose lower-cost health plans for their employees. On Feb. 23, 2015, the Internal Revenue Service (IRS) issued Notice 2015-16 to begin the process of developing guidance to implement the Cadillac tax. Proposed or final regulations have not yet been issued on the ACA’s Cadill ...

  • DOL Issues Final Rule to Expand FMLA Protections for Same-sex Spouses by

    Posted on: March 2, 2015Categories: HR & Compliance

    On Feb. 25, 2015, the Department of Labor (DOL) issued a final rule that expands protections under the federal Family and Medical Leave Act (FMLA) for same-sex spouses. This final rule revises the definition of “spouse” under the FMLA to: Adopt a “place of celebration” rule (which is based on where the marriage was entered into), instead of the “state of residence” rule that applied under prior DOL guidance; and Expressly include same-sex marriages in addition to common law marria ...

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