New Regulations Clarify §831(b) Captive Compliance
The new final regulations on micro-captive insurance provide essential clarity, outlining compliance criteria to structure legitimate and effective captive insurance arrangements.
Top Ways Captive Insurance Companies Fail
Avoiding common pitfalls is crucial for ensuring a captive insurance company’s long-term success and regulatory compliance.
Two New Laws and Their Impact on 1094 and 1095 Reporting
Recent legislative changes to ACA employer reporting requirements offer new flexibility and relief for 2024 compliance, impacting deadlines, reporting processes, and distribution rules.
2025 PCORI Fee Announced
The IRS has announced the PCORI fee that insurers and self-insured health plan sponsors will pay for plan years ending from October 2024 through September 2025.
Nondiscrimination Rules for Employee Benefit Plans
To maintain the tax advantages of employee benefit plans, employers must ensure compliance with nondiscrimination rules, which prevent preferential treatment for highly compensated or key employees.
Final Rule Issued Under Mental Health and Substance Use Disorder Coverage
New MHPAEA rules in 2025 ensure MH/SUD benefit parity. By 2026, plans must address access gaps and prevent discrimination.