"Does offering a group health plan that only offers preventive services allow an ALE to avoid the 4980H(a) penalty? The only definition of minimum essential coverage I can find is on the CMS website and states that a MEC plan includes 'employer-sponsored coverage.' Providers of preventive care only MEC plans argue that such plans satisfy an ALE's requirement to offer coverage and avoid the 4980H(a) penalty. I see how you could get to this conclusion based on the statute, but it doesn't seem consistent with the intent of the ACA employer mandate. Is there any guidance from the IRS or other agency on this?"

"I know ESOP Trustees are required to invest ESOP cash (that is not used to buy company stock) in a 'prudent' manner. Other than cash instruments (CDs, CDARs, Money Markets, etc) where else are they allowed to invest cash? Or maybe better stated, what investment options are allowable to the ESOP Trustees?"

"I have an independent insurance agent who sponsors a single member plan. He tells me that effective 1/1/23 he now has another new business, a financial advisory business. These 2 businesses reek control group to me since they can feed off of each other so I am inclined to say 'control group'. Yes? But to further my knowledge, does it matter if the businesses benefit from each other? If he added an ice cream parlor to the businesses that he owns would that make the insurance business and the Ice cream business a control group?"