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Posted

The IRS assesses a  multiemployer health and welfare fund a penalty for not timely distributing and/or filing Forms 1095-B due to an error by the fund administrator.  The penalty is not covered by the fund's E&O/fiduciary insurance policy.

Can the fund pay the penalty from plan assets?

Thanks.

Posted

I highly doubt it, but you should ask the fund's attorney.  Seems to me the fund administrator should pay it.

 

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

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