Headlines about "Health plan admin - misc"
Gathered from the web by the editors at BenefitsLink.com.
Employee Benefits Developments July 2008
Excerpt: "A brief look at developments in Employee Benefits law from June and July 2008, including cases, rulings, and opinions." (Hodgson Russ LLP)
[Guidance Overview] Employers Should Prepare for GINA Effects
Excerpt: "Under the Genetic Information Nondiscrimination Act (GINA), employers will need to learn new ways of dealing with information, just as they did when the Americans with Disabilities Act (ADA) was passed . . . ." (Wolters Kluwer)
New Features on the Redesigned BLS Web Site As of July 2008
Excerpt: "[Some features of the redesigned site:] Fresh content will appear on the BLS homepage every business day. Improved Navigation - User-tested menus will enable fast and efficient browsing. Improved Search Engine - BLS will be upgrading to a new search engine which will be a major improvement over the existing one." (U.S. Bureau of Labor Statistics)
Milliman's Monthly Benefit News and Developments, July 2008 (PDF)
2 pages. The newsletter provides a summary of the previous month's legislative, regulatory, and judicial information on employee benefits. (Milliman)
New York Civil Liberties Union Sues Health Insurer Over Coverage Denial
Excerpt: "The state Supreme Court lawsuit accuses Blue Cross & Blue Shield of Western New York of discriminating based on sexual orientation and of breaching its contract with the Cheektowaga Central School District, which employs one of the women." (AP via Yahoo! Finance)
Benefits Attorney Donald R. Levy Dies
Excerpt: "He served as Vice President and Employee Benefit Consultant to Johnson & Higgins as Vice President-Human Resources and Director of Employee Benefits at UST (United States Tobacco Company), as Senior Consultant with William M. Mercer, Inc. His publishing activity developed in post retirement, after a few years with Prentice Hall and RIA. He continued with his own publishing business and authored many books, including the Pension Handbook. He taught at the University of Connecticut, served as a panelist for the Practicing Law Institute, and lectured before various professional groups." (The [Stamford CT] Advocate)
Report Shows California HMOs Spend $6B on Costs Unrelated to Health Care
Excerpt: "California HMOs spent $6 billion on administrative costs in 2007, some of which could have gone toward driving down insurance premiums or better protecting the insured, according to an annual report by the California Medical Association slated for release . . ., the AP/San Francisco Chronicle reports." (California HealthCare Foundation)
[Guidance Overview] Explanation of Benefits Not Effective as a Denial of Claims, Causing Plan to Lose Exhaustion of Remedies Defense
Excerpt: "This case demonstrates the importance of meeting all of the requirements of the DOL's claims procedure regulations. It also highlights the fact that EOBs issued by most plans are simply inadequate to trigger the start of the claims appeal period. If a claim is not timely denied or a sufficient notice of denial is not timely issued, the procedural violation may allow the participant (or as in this case, the participant's representative) to proceed immediately to court." (Employee Benefits Institute of America)
[Guidance Overview] Milliman's Monthly Benefit News and Developments, June 2008 (PDF)
2 pages. The newsletter provides a summary of the previous month's legislative, regulatory, and judicial information on employee benefits. (Milliman)
Report Traces $200B in U.S. Health Costs To Claims Processing Errors
Excerpt: "AMA released the report at its annual meeting in Chicago to coincide with the launch of its 'Cure for Claims' initiative to reduce inefficiencies in payment claims . . . ." (California HealthCare Foundation)
[Guidance Overview] White House Calls for Regulations to Be Finalized by November 1, 2008
Excerpt: "On May 9, 2008, the White House issued a Memorandum to the Heads of Executive Offices and Agencies stating that, 'except in extraordinary circumstances, regulations to be finalized in this Administration should be proposed no later than June 1, 2008, and final regulations should be issued no later than November 1, 2008.' It is not clear how this Memorandum will affect the many pending regulations relating to employee benefit plans, including those relating to the Pension Protection Act of 2006." (Deloitte via BenefitsLink.com)
Periodic Audits of ERISA Plans and Employment Policies and Practices Can Prevent Costly Mistakes
Excerpt: "Self-Audits are reviews that companies usually undertake with the assistance of benefits counsel to identify legal compliance gaps in their plans, policies and/or operational procedures. The audit focuses on areas that could place the company at risk for governmental fines and penalties, as well as expose the company to an increased risk of lawsuits. These audits can be done for either or both a company's employment practices and employee benefits plans." (Aiken and Aiken)
[Opinion] Groom Law Group Weighs in on Supreme Court Debate over Conflict of Interest Case: MetLife Insurance Co. v. Glenn
Excerpt: "At issue is whether and how a court will consider the fact that the same entity that funds a benefit plan also decides a participant's claim for benefits under the plan. Some courts have viewed this dual role as a conflict of interest that requires a more heightened standard of review of the benefit claim decision than otherwise would be required. Why should retirement plan administrators care about this case? Under current law, if the entity that funds the plan also decides claims for benefits under the plan, the standard of review of a benefit claim will vary, even though the facts are the same, depending on the court that reviews the benefit claim. The Supreme Court's decision in this case should provide a more uniform standard throughout the country." (Business Wire)
Obtaining Quality Employee Benefit Plan Audit Services—The Request for Proposal
Excerpt: "Employee benefit plan sponsors and administrators can save time selecting an audit firm and evaluating the quality of its services by writing a thorough Request for Proposal (RFP)." (The American Institute of Certified Public Accountants)
Naming a Defendant in an ERISA Action
Excerpt: "This article argues that courts should permit suit against any entity that played a role in denying the claim. This approach (1) is consistent with the plain language of ERISA, (2) is consistent with the legislative intent behind ERISA which was to protect employees from underfunded plans and from erroneous benefit denials, (3) is consistent with Supreme Court precedent permitting fiduciaries to be sued under ERISA, and (4) creates an incentive for entities making benefits determinations to make those determinations correctly." (Social Science Research Network)
[Guidance Overview] Employee Benefits Review, May 2008 (PDF)
8 pages. The newsletter covers select compliance deadlines and developments in retirement and health and welfare plans. (Reinhart Boerner Van Deuren s.c.)
Holding Your Third Party Administrator Accountable
Excerpt: "A good place to start is asking a TPA for their SAS 70 audit, which should highlight significant and relevant characteristics of their internal controls for ensuring an acceptable ERISA compliance plan is in place." (Employee Benefit News; free registration required)
Report Ranks Aetna, Cigna Most Efficient, Accurate Among Health Insurers in Reimbursements to Physicians
Excerpt: "Aetna ranked first among 130 large health insurers in efficiency and accuracy in reimbursements to physicians, and Cigna ranked second, according to a report scheduled for release on Thursday by Athenahealth, the Wall Street Journal reports." (Kaiser Family Foundation)
[Guidance Overview] Case Summers v. Touchpoint Health Plan, Inc. Decision
Excerpt: "Where a termination of benefits under an ERISA-governed plan was arbitrary and capricious, benefits must be reinstated." (Wisconsin Law Journal)
[Guidance Overview] President Bush Signs the New Genetic Information Nondiscrimination Act into Law (PDF)
Excerpt: "In terms of a practical response to GINA, employers need to make adjustments to their policies and practices. Employers should . . . " (Dechert)
[Opinion] BCBSA Commends Administration and Congress on Genetic Information Nondiscrimination Act
Excerpt: "Blue Cross and Blue Shield companies do not deny coverage to members based on their confidential genetic profiles, and we support protections on the use of such data. We are very pleased GINA encourages patients to obtain appropriate genetic testing to take advantage of prevention and effective treatment - rather than delay potentially life-saving care." (Blue Cross and Blue Shield Association)
[Opinion] The Trouble With Estoppel in ERISA Cases
Excerpt: "Every now and then an estoppel case pops up under ERISA, and the law is twisted and mangled to make it fit." (BNA Pension & Benefits Blog)
[Guidance Overview] Genetic Antidiscrimination Law Creates New Compliance Challenges for Employers
Excerpt: "GINA's practical implications are likely to be broad if GINA achieves the intended objective of encouraging more individuals to take genetic tests and to seek out genetic counseling. While these implications are difficult to foresee, the Act itself suggests the following actions that employers should consider taking by the effective date:" (Littler)
[Guidance Overview] Genetic Information Nondiscrimination Act Becomes Law (PDF)
4 pages. Excerpt: "Under Title I, employer-sponsored group health plans and health insurers providing group health plan coverage are prohibited from restricting enrollment or adjusting premium or contribution amounts for the group on the basis of genetic information. They may not request, require or purchase genetic information prior to an individual's enrollment in the plan or request or require genetic testing of the individual or a family member for underwriting purposes. However, a plan or issuer that obtains such information incidental to the collection of other information prior to enrollment will not be in violation of the law as long as it is not used for underwriting purposes." (Buck Consultants)
Google Health Launches to Questions About Privacy
Excerpt: "Google has formally launched its Google Health effort to allow patients access their personal health records no matter where they are, from any computing device, through a secure portal hosted by Google." (eWeek)
Q and A: Same-Sex Marriages in California
Excerpt: "Q: Will people in domestic partnerships automatically convert to marriage? A: No. There is no provision in the ruling to automatically convert domestic partners to marriage. Q: Do I have to dissolve a domestic partnership to get married? A: No. California permits an individual to be in a domestic partnership and be married, as long as it is to the same person." (Los Angeles Times)
ERISA Preemption Means California G.ay Marriage Ruling Not a Slam-Dunk for Benefits
Excerpt: "[B]ecause the federal government doesn't recognize gay marriage and California already has a strong domestic partnership law, the new ruling's nuts-and-bolts impact on gay couples' personal finances is expected to be limited, analysts said. For example, Social Security survivor benefits and Cobra, the continuation of employer health insurance after a job loss or divorce, still apply exclusively to the traditionally married." (Marketwatch)
[Opinion] NCCMP Comments to DOL Proposed Regulation on Form T-1 (PDF)
33 pages. Excerpt: "[The] latest effort to establish a Form T-1, in large part, fails to take into account the predominant role of ERISA in establishing rigorous reporting and disclosure requirements on all employee benefit plans. More troubling still, the [Notice of Proposed Rulemaking, or 'NPRM'] exhibits little understanding of the body of employee benefits law that has developed since 1974 that has drastically altered the regulatory framework governing employee benefit plans. Finally, nowhere in the NPRM will one find any analysis that would indicate a nexus between the financial affairs of ERISA plans and circumvention or evasion of reporting requirements under the LMRDA." (National Coordinating Committee for Multiemployer Plans)
[Guidance Overview] ADA and ERISA Claims Proceed for Employees Terminated After Child Incurred Large Medical Expenses
Excerpt: "The employees were terminated following an investigation that commenced just eleven days after a relapse of their son's cancer; the investigation showed discrepancies between their time sheets and security gate entrance/exit records. The Tenth Circuit noted concerns expressed by the employer about the son's health care costs and the close 'temporal proximity' between the son's relapse and the employees' termination (less than three weeks for the father and approximately six weeks for the mother)." (Employee Benefits Institute of America (EBIA))
[Guidance Overview] ERISA Preemption of State Bars on Discretionary Clauses in Health and Life Insurance Policies (PDF)
At page 5. Excerpt: "For years, discretionary clauses have been challenged by ERISA plaintiffs and consumer groups. State insurance regulators entered the fray in 2002, and appear to be succeeding in setting aside these clauses for insured plans. Significantly, the usual ERISA preemption defense appears to be giving way to a wave of state insurance regulation preventing insured ERISA plans from giving Firestone discretion to fiduciaries of insured plans. This article examines some recent case law on the preemption issue . . . ." (Proskauer Rose LLP)
[Guidance Overview] Golden State Court Allows Gay Marriages
Excerpt: "With the 172-page ruling, including a majority opinion penned by Chief Justice Ronald M. George, California becomes the second U.S. state behind Massachusetts to allow gay marriage, according to news reports . . . . The decision was a product of a deeply divided court that narrowly approved the final holding 4 to 3." (PLANSPONSOR.com)
[Guidance Overview] Worker Misclassification Investigations Gain Momentum
Excerpt: "Undoubtedly, some industries are both more prone to misclassify workers and more vulnerable to challenge due to the nature of the work involved. Construction, transportation and even the medical profession have proven at risk on the issue." (Attorney Roy F Harmon III in the Health Plan Law blog)
[Guidance Overview] Prominent Provisions of the Genetic Nondiscrimination Act
Excerpt: "The Secretary of Labor is provided new enforcement authority. It may impose a penalty against the plan sponsor or issuer for failure to meet the requirements of ERISA §§ 701 and 702 regarding genetic information and discrimination. The permissive penalty is $100 per day for each participant or beneficiary to whom the failure applies. If the failure is discovered by the Secretary before it is corrected, however, a minimum penalty of at least $2,500 per person shall apply (or, where the violations have been more than de minimis, at least $15,000 per person shall apply)." (Deloitte)
More Tying the Knot to Get Health Insurance
Excerpt: "Some people marry for love, some for companionship and others for status or money. Now comes another reason to get hitched: health insurance. In a poll released Tuesday, 7 percent of Americans said they or someone in their household decided to marry in the past year so they could obtain health-care benefits via their spouse." (Chicago Tribune)
[Guidance Overview] Genetic Discrimination Bill Expected to Be Signed Into Law: Concern Over Some Consequences for Employers
Excerpt: "The breadth of the definition [of 'genetic information' raises numerous questions. For example, an employee seeking time off to care for a family member under the Family and Medical Leave Act must provide certification of the family member's serious health condition in order to qualify for leave. This knowledge would qualify as 'genetic information' under the statute's definition. Will employees be able to claim that subsequent disciplinary actions were founded on genetic information discrimination? Does the collection of family health history for a company-sponsored wellness program put the employer at risk for claims of a GINA violation?" (Thompson Hine)
[Guidance Overview] Prison Sentences Upheld for Unpaid Plan Contributions Under ERISA Theft Statute
Excerpt: "Over a two-year period, the corporate executives in this case (a CEO and CFO) failed to make required contributions to the company's retirement plans and failed to use employee health plan contributions to pay benefits under that plan (almost $1.4 million in contributions was involved). The executives were convicted of various federal crimes (including ERISA theft and false statements) and given ten- and seven-year prison terms." (Employee Benefits Institute of America (EBIA))
The Effect of Conflicts of Interest on the Scope of Discovery
Excerpt: "As discussed in a prior article, the federal judiciary has permitted limited discovery beyond the 'administrative record' as the inquiries may bear upon the question of a structural conflict of interest as, for example, where the administrator and the insurer are the same entity. Another level of conflict of interest may exist, namely, that of 'third parties', such as consultants, who review the record and advise the administrator." (Health Plan Law blog by Attorney Roy F. Harmon III)
Health Plan Study Shows Performance Varies Region to Region
Excerpt: "Employers hope that a health insurer managing regional plans across the country will deliver consistent services to all members. New research by J.D. Power and Associates shows that may not always be the case." (Employee Benefit News; free registration required)
[Guidance Overview] Claims Administrator's Handling of Claim Satisfies Urgent Care Regulations
Excerpt: "The facts of this sad case illustrate the tragic conflict that can arise when families trying to obtain medical care for loved ones confront the claims administration mechanisms that operate as cogs and wheels within the larger mechanical apparatus of the ERISA remedial system. One of the salient facts that undoubtedly frustrated the plaintiff was that the defendant refused to approve a drug that it had previously approved and had evidently proved efficacious. Nonetheless, in the view of the district court, ERISA offers no relief for the Plaintiff's claims." (Health Plan Law blog by Attorney Roy F. Harmon III)
[Guidance Overview] Fourth Circuit Rejects Validity of Assignments Taken in Claims Settlement
Excerpt: "In this recent opinion, the Fourth Circuit considered the issue of derivative standing in the context of an ERISA claim for benefits action. . . . The Fourth Circuit affirmed the district court, holding that the assignments presumably taken by the original PEO defendant (Sikora) in a claims for benefit case through settlement were insufficient to create ERISA standing in a subsequent claim by the PEO against third parties (Fidelity Group) allegedly responsible for the defalcation in benefit funding." (Health Plan Law blog by Attorney Roy F. Harmon III)
IRS Updates 2007-2008 Priority Guidance Plan
Excerpt: "The updated 2007-2008 Priority Guidance Plan lists regulations and other guidance still under development. It also adds new items and indicates which items have already been published. Here are some of the significant projects affecting 401(k) plans and health plans that are listed as outstanding in the updated Priority Guidance Plan . . . ." (Employee Benefits Institute of America)
Postscript to Metlife v. Glenn
Excerpt: "In my opinion, the notion of internal firewalls and protections hinted at by Justice Kennedy shows a failure to understand the practical realities of insurance company claims administration. Moreover, Justice Roberts conflates insurance company administration and employer self-funded claims administration in his comments. I doubt anything definitive will come of this case and that we will have at least one footnote (probably by Justice Roberts) that will spawn endless speculation." (Health Plan Law blog by Attorney Roy F. Harmon III)
[Guidance Overview] Eleventh Circuit Joins Tenth on Production of 'Appeal-Level' Medical Reviews
Excerpt: "In this recent decision, the Eleventh Circuit added its weight to that of the Tenth on an important aspect of the standard of 'full and fair review'. The Eleventh Circuit held that an ERISA plan administrator was not required to furnish a plan participant the report of physician who conducted independent peer review of participant's medical records during review of the initial denial of participant's benefit claim. The court accepted the plan administrator's argument that it had not relied upon the report or used the report in the course of making the benefit determination until its final decision was reached." (Health Plan Law blog by Attorney Roy F. Harmon III)
Bank of America Consolidates a Dozen Bennies Vendors, Hoping to Stabilize Costs
Excerpt: "Bank of America's overhaul of its employee benefits program may in many ways be the first of its kind among corporations with jumbo-sized work forces. But benefits experts say the banking behemoth is unlikely to be the last large employer to consolidate almost all of its health-care and related vendors onto a single platform, because scores of companies are battling to stabilize -- and streamline -- their health-care operations and expenses." (Financial Week; free registration required)
[Guidance Overview] Stop Loss Carrier Averts ERISA Preemption in Dispute Over 'Fronted' Claims Reimbursement
Excerpt: "With [a] sentence of Faulknerian length, the Fourth Circuit framed the question of possible ERISA preemption of a claims administrator against a plan sponsor. The case forms a interesting addition to the growing body of law to the effect that contractual disputes between plan sponsors and claims administrators are subject to state, not federal, law." (Health Plan Law blog by Attorney Roy F. Harmon III)
[Opinion] Tax Bill Provision Meant to Hinder Tax Evasion Could Boost HSA Administration Costs
Excerpt: "HSAs are a tax scheme in which we taxpayers subsidize the health care of individuals with incomes high enough to qualify for the tax relief. It would be inappropriate if these taxpayer-subsidized funds were used to purchase entertainment centers or expensive vacation trips. Unfortunately, the only way to ensure that these funds are used for health care is to establish an administrative process to clear each payment made out of the accounts." (Physicians for a National Health Program)
[Guidance Overview] ERISA Plan's Prior Authorization and Plan Limits Requirements Preempt State Medicaid Demands for Payment If Procedures Not Followed
Excerpt: "Employer health plans that require prior authorization or impose plan limits on certain types of care need not repay State Medicaid plans when those state plans pay for Medicaid recipients' treatments that the employer plan would not have paid unless the plan participant had received prior authorization under the employer plan. But this rule applies only if the plan participant first files the claim with the employer health plan and receives the employer plan's denial of payment, according to U.S. Department of Labor Advisory Opinion 2008-03A, March 31, 2008." (Deloitte via BenefitsLink.com)
[Guidance Overview] CRS Report for Congress: Summary of the Employee Retirement Income Security Act (ERISA) (PDF)
76 pages; April 10, 2008. Excerpt: "The Employee Retirement Income Security Act of 1974 (ERISA) provides a comprehensive federal scheme for the regulation of employee pension and welfare benefit plans offered by employers. ERISA contains various provisions intended to protect the rights of plan participants and beneficiaries in employee benefit plans. These protections include requirements relating to reporting and disclosure, participation, vesting, and benefit accrual, as well as plan funding. ERISA also regulates the responsibilities of plan fiduciaries and other issues regarding plan administration. ERISA contains various standards that a plan must meet in order to receive favorable tax treatment, and also governs plan termination. This report provides background on the pension laws prior to ERISA, discusses various types of employee benefit plans governed by ERISA, provides an overview of ERISA's requirements, and includes a glossary of commonly used terms." (Congressional Research Service, U.S. Library of Congress)
The Price of Excess - Identifying Waste in Health Care Spending (PDF)
22 pages. Excerpt: "To appropriately address waste in health spending, health industry leaders, policymakers and consumers must work together on system-wide goals and incentives to address the waste that imperils the health of us all. In this paper, we view waste as costs that could have been avoided without a negative impact on quality." (PricewaterhouseCoopers; lengthy free registration is required)
More than Half of $2.2 Trillon U.S. Health Tab Called Wasteful
Excerpt: "[A new PricewaterhouseCoopers' Health Research Institute study] found the top three areas of wasted spending are defensive medicine ($210 billion annually), inefficient claims processing (up to $210 billion annually), and care spent on preventable conditions related to obesity ($200 billion annually). The study report said the $1.2 trillion in waste, defined in the research as costs that could have been avoided without hurting service quality, has to be dealt with at a macro level because targeted cost-cutting leaves inefficiencies in other parts of the health system." (PLANSPONSOR.com; free registration required)
[Guidance Overview] On the Standard of Review - A New Checklist
Excerpt: "The proper standard of review to be applied in judicial review of a plan administrator's decision varies depending on venue. Nor are the Courts all persuaded that the issues have been well decided." (Health Plan Law blog by Attorney Roy F. Harmon III)
[Opinion] Law Professor Amicus Brief Filed in Glenn ERISA Case
Excerpt: "Donald Bogan (Oklahoma) sent us a copy of an amicus brief he and a few others at the University of Oklahoma College of Law filed last week in the U.S. Supreme Court ERISA standard of review case, MetLife v. Glenn, which is set for oral agreement on April 23, 2008." (Workplace Prof Blog)
[Opinion] The Interaction of LaRue, Bruch, and MetLife v. Glenn
Excerpt: "The courts are already clogged with a myriad of litigation on countless subjects. It makes no sense to turn every benefit denial or administrative error immediately into a federal lawsuit without, at least, attempting to pursue participant rights through the administrative review process. If that process is not administered in an objective and responsible manner, then it should be reformed and its decisions will not be upheld by courts until it is." (Pension & Benefits Blog)
[Official Guidance] Proposed Dept. of Defense Regs on Relationship between TRICARE and Employer-Sponsored Group Health Plans (PDF)
3 pages. Excerpt: "This proposed rule implements Section 1097c of Title 10, United States Code. This law prohibits employers from offering incentives to TRICARE-eligible employees to not enroll, or to terminate enrollment, in an employer-offered Group Health Plan (GHP) that is or would be primary to TRICARE. Cafeteria plans that comport with section 125 of the Internal Revenue Code will be permissible so long as the plan treats all employees the same and does not illegally take TRICARE eligibility into account." (U.S. Department of Defense)
[Guidance Overview] Claim for Negligent Misrepresentation That Employee Had Health Coverage Was Not Preempted by ERISA
Excerpt: "EBIA Comment: As this court noted, generalizations as to the scope of ERISA preemption can be problematic. Some state laws affect employee benefit plans in 'too tenuous, remote or peripheral' of a manner to warrant preemption by ERISA." (Employee Benefits Institute of America)
[Opinion] A Closer Look at the Procedural Aspects of Delegation of Claims Review
Excerpt: "As noted [previously], the lack of the plan administrator's involvement in the benefits denial decision was cited as the reason for applying a de novo, as opposed to an abuse of discretion, standard of review. In the case discussed there, Shelby County Healthcare Corp. v. Majestic Star Casino, LLC, Slip Copy, 2008 WL 782642 (W.D.Tenn.) (March 20, 2008), the district court concluded that this lack of involvement distinguished this case from those in which deference must be accorded to the plan administrator." (Health Plan Law blog by Attorney Roy F. Harmon III)
CEOs Have Their Own Ideas About Improving Health Insurance Coverage
Excerpt: "Company CEOs are united in their hopes that there is some way to tame health care costs and insurance premium increases. But beyond that, they have their own ideas on how health plans could be improved to benefit their employees and their companies. . . . Many businesses have found ways, often through trial and error, to address the twin goals of providing health coverage to attract and keep employees while tweaking the coverage and instituting other efforts to keep a handle on the plan's sizable price tag. It's an often frustrating process, and CEOs see plenty of ways health plans could be improved." (Dallas Business Journal via bizjournals.com; free registration required)
[Guidance Overview] ERISA Preempts State Withholding Law
Excerpt: "Employers can thank the son of a Supreme Court Justice for obtaining needed guidance on an ERISA preemption issue that has been a traditional gray area of group health plan administration." (Infinisource)
[Official Guidance] The IRS Employer's Supplemental Tax Guide for Use in 2008 - Publication 15-A (PDF)
60 pages. Excerpt: "This publication supplements Publication 15 (Circular E), Employer's Tax Guide. It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E)." (Internal Revenue Service)
[Opinion] What's the Size, Role & Future of TPAs' Marketplace?
Excerpt: "The estimates used in this report are intended for guidance to understand what is really going on in the marketplace...not to be used as 'gospel' or plugged into statistical formulas. Basic differences in vocabulary means every number has a built-in 1,000% potential distortion factor. For example, a family of parents and 10 children are variously described as 1, 2, 3, 4, or 12 'lives', so even simple counting of heads will be distorted." (Frederick D Hunt, Jr. via Society of Professional Benefit Administrators)
The links shown above have been gathered from the web by the editors at BenefitsLink.com. Each article's publisher is shown above in parentheses. Opinions expressed in each article are those of the article's publisher, not necessarily those of BenefitsLink.com, Inc. or any web site that displays these headlines in a "frame." You should contact the listed publisher for copyright information about any particular article or to inquire into the right to use the article in any manner.