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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.

What Employers Need to Know about Medical Loss Ratio Rebates in 2024
In 2024, employers must distribute MLR rebates tied to employee contributions. Learn about allocation, ERISA compliance, and tax implications.

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.

California Expands Fertility Coverage Requirement
California’s SB 729 mandates fertility coverage, including IVF, in large group health plans

IRS Expands Eligible Medical Expenses and Preventive Care Benefits
The IRS Notices 2024-71 and 2024-75 expand eligible expenses for FSAs, HRAs, HSAs, and HDHPs. Employers should update benefit plans.

What Employers Need to Know about ACA Reporting
ACA reporting can be complex, with different forms required depending on your organization’s size and type of health coverage. In this post, we break down the essentials of Forms 1094-C, 1095-C, 1094-B, and 1095-B, highlight common mistakes, and explain penalties for non-compliance.

Massachusetts Employers: Don’t Forget the Annual HIRD Filing
Massachusetts employers with six or more employees are required to submit the annual Health Insurance Responsibility Disclosure (“HIRD”) form through the MassTaxConnect portal by December 15.

New HIPAA Rules Strengthen Reproductive Health Privacy
On April 26, 2024, HHS updated HIPAA rules to strengthen reproductive health privacy. Covered entities must secure attestations before sharing PHI in specific cases. Compliance deadlines are nearing.

DOL Confirms Cybersecurity Guidance Applies to All Employee Benefit Plans
In light of increasing cyber threats, the U.S. Department of Labor’s Employee Benefits Security Administration (“EBSA”) has expanded its cybersecurity guidance to include all ERISA-covered health and welfare plans. Initially released in April 2021, this guidance addresses the critical need for plan fiduciaries and service providers to implement robust cybersecurity measures to safeguard sensitive participant information.