by Emerald Law | Aug 16, 2019 | Compliance
Employers have started receiving Notice 972CG from the Internal Revenue Service (IRS), which proposes penalties on employers for filing their Affordable Care Act (ACA) reporting late or with mistakes. Employers who receive a Notice 972CG should consult with legal... read more
by Emerald Law | Aug 16, 2019 | Compliance
On July 30, 2019, California passed SB 30 (“bill”), which changes the requirements for domestic partnership under California law. The bill expands domestic partnership eligibility by eliminating the requirement that individuals be of the same sex or of the opposite... read more
by Emerald Law | Aug 8, 2019 | Compliance
On July 17, 2019, the Internal Revenue Service (IRS) released Notice 2019-45 (“Notice”), which allows health saving account (HSA)-qualified high deductible health care plans (HDHPs) to provide certain services and benefits for chronic conditions before the deductible... read more
by Emerald Law | Aug 7, 2019 | Compliance
The Internal Revenue Service (IRS) released Rev. Proc. 2019-29, which sets the 2020 rates used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable Care Act’s (ACA) employer mandate. For plan years beginning in 2020,... read more
by Emerald Law | Jul 23, 2019 | Compliance
The House of Representatives overwhelmingly voted to repeal the “Cadillac Tax” under the Affordable Care Act (ACA). The Cadillac Tax (“tax”) is a tax on high-cost health care plans that was passed to finance health care expansion under the ACA. The tax was originally... read more
by Emerald Law | Jul 22, 2019 | Compliance
The Oregon legislature recently passed a paid leave law (“Program” or “PFML”), marking the eighth state to provide their workers with paid family and medical leave benefits. Oregon Governor Kate Brown intends to sign the bill. The Oregon Director of the Employment... read more
by Emerald Law | Jul 22, 2019 | Compliance
The 2020 San Francisco Health Care Security Ordinance (SF HCSO) rates were recently released. For 2020, medium-sized covered employers must spend $2.05 per hour payable (up to a maximum of $352.60/month) and large covered employers must spend $3.08 per hour payable... read more
by Emerald Law | Jul 12, 2019 | Compliance
California, New Jersey, Massachusetts, Vermont and Washington D.C. have passed individual mandates, which require their residents to maintain minimum essential health care coverage or pay a tax penalty. States began passing individual mandates after Congress reduced... read more
by Emerald Law | Jul 11, 2019 | Compliance
California recently passed an individual health insurance mandate and expanded paid family leave in the 2019-2020 state budget (“bill”). Compliance Snapshot Starting in 2021, employers will have reporting and notice obligations under the new California individual... read more
by Emerald Law | Jun 27, 2019 | Compliance
A final rule was recently released that creates two new types of health reimbursement arrangements (HRAs) that may be useful for certain employers: Individual Coverage HRAs (ICHRA) and Excepted Benefits HRAs. Employers will be able to offer the new HRAs starting... read more
