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Health Care Reform
November 2013
Pay or Play Penalty – Affordability Safe Harbors
The Affordable Care Act (ACA) requires large employers to offer affordable, minimum value health coverage to their full-time employees or pay a...

Health Care Reform
November 2013
White House Announces Transition Policy for Canceled Health Plans
The Affordable Care Act (ACA) includes key reforms that create new coverage standards for health insurance policies, beginning in 2014. For example,...

Health Care Reform
November 2013
Health FSAs — Changes for 2014
Health flexible spending accounts (FSAs) are tax-advantaged accounts that reimburse employees for certain medical expenses, up to the amount...

Health Care Reform
November 2013
Health Insurance Exchanges: Multi-state Plans
Beginning in 2014, the Affordable Care Act (ACA) requires online competitive marketplaces, or Exchanges, to be available in each state for...

Benefits
November 2013
Final Rule Implementing Mental Health Parity Requirements
The Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) is a federal law that generally prevents group health plans and health insurance...

Benefits
November 2013
Senate Passes Gay Rights Legislation
On Nov. 7, 2013, the U.S. Senate passed the Employee Non-Discrimination Act (ENDA), which would ban workplace discrimination against gay and...

Performance Management
November 2013
A Virtual Workforce: The Challenge of Performance Management
The number of self-employed people in the United States increased by 14 percent from 2001 to 2012, according to research by EMSI. Some of this...

Health Care Reform
November 2013
Health Reimbursement Arrangements (HRAs) — Changes for 2014
HRAs are employer-funded arrangements that reimburse employees for certain medical expenses on a tax-free basis, up to a maximum dollar amount for a...

Benefits
November 2013
IRS Clarifies Transition Relief for Cafeteria Plan Elections
Many employers offer health plans to employees through salary reduction under a section 125 cafeteria plan. Generally, cafeteria plan elections must...

Health Care Reform
November 2013
Reinsurance Fees — Possible Exemption for Certain Self-insured Plans
The Affordable Care Act (ACA) creates a transitional reinsurance program to help stabilize premiums in the individual market for the first three...

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