Developments in Benefits, Compliance
Welfare Benefit Plan Requirements under ERISA 
Many of ERISA’s requirements apply on a plan-by-plan basis, so it is important to know – and to clearly document – how many plans you maintain for ERISA purposes. A plan sponsor is generally free to determine the number of welfare benefit plans it maintains – there are no hard-and-fast rules for making that determination. As the plan sponsor, you should affirmatively decide how many plans you intend to maintain, and reflect this decision in your written plan document(s). For example, you may choose to use a “wrap” plan document to establish a single, “bundled” plan, through which all of your welfare benefits are provided. Alternatively, you could bundle different types of welfare benefits in different configurations (e.g., health, dental, vision, and employee assistance under one plan; short-term disability and long-term disability under another plan). Or you could provide each benefit through a separate plan. - View the PDF
IRS Issues Revised Guidance on Form W-2 Health Coverage Reporting
Health care reform requires employers to report the aggregate cost of employer-provided health coverage on each employee’s W-2, beginning with the 2012 tax year (i.e., W-2 forms generally issued in January 2013). In 2011, the IRS issued interim guidance; however, in response to public comments, the IRS has now restated and amended its guidance to clarify several points and address additional issues. The revised guidance is applicable beginning with 2012 reporting but may be relied on by employers voluntarily reporting for 2011. The Employee Benefits Institute of America (EBIA) noted the following highlights from IRS Notice 2012-9, which is effective until further guidance is issued. - View the PDF
Comparison of Federal and California Continuation Laws
Comparison of Federal and California Continuation Laws - View the PDF
Can we destroy the paper records for our ERISA plans and retain our records in electronic form?
The Employee Benefits Institute of America (EBIA) publishes a Question of the Week in its EBIA Weekly online newsletter. The following dialogue from the newsletter discusses the requirements for replacing paper records with electronic records for employee benefit plans subject to ERISA and its recordkeeping requirements. - View the PDF
California Law Prohibits Health Insurance Discrimination Against Domestic Partners, Same Sex Spouses
Existing California insurance law requires health insurers to provide the same coverage for domestic partners as is provided to spouses in policies issued to California groups. This law was recently revised, effective January 1, 2012, to prohibit group health insurance (including dental) policies and certificates “marketed, issued or delivered” to a resident of California from discriminating against domestic partners and spouses of the same or opposite sex, no matter where the policy is sitused. - View the PDF
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What is a medical child support order?
A medical child support order is a judgment, decree, or order (including an approval of a property settlement) that: Is made pursuant to State domestic relations law (including a community property law) or certain other State laws relating to medical child support (see Q1-8); and Provides for child (more)
