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[Guidance Overview]

Editor's Pick ACA Penalties Under Sections 4980H, 6721, and 6722, and the Statute of Limitation

"[As] a result of the Forms 1094-C and 1095-C not being filed with the IRS, the three year statute of limitation clock would never begin. Therefore, the IRS would have no limitation on the period in which it could penalize an employer for not filing the Forms 1094-C and 1095-C with the IRS.... IRC section 6722 applies to statements (in this case the Form 1095-C) that were furnished or were supposed to be furnished to full-time employees. This muddles the analysis particularly with the ... scenario of furnishing incorrect, incomplete, or late Forms 1095-C to a full-time employee."


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[Guidance Overview]

Employers Face Ongoing Liability for ACA Play-or-Pay Assessments

"Consider a retention period longer than the three-year minimum recommended in the instructions for Forms 1094-C and 1095-C.... Review 1094-Cs filed for prior years and alert the contact person listed to watch for Letter 226J.... Ensure ready access to copies of filed Forms 1095-C from prior years and all relevant backup data ... [D]evelop a process -- including personnel and systems -- for responding in a timely manner to IRS communications regarding prior-year ESR assessments."


ACA Reporting Checkup: What Employers Need to Know

"This fact sheet is intended as a quick checkup as businesses prepare for reporting on coverage offered under their employer-sponsored health care plans and develop their compliance strategies for 2020.... Affordability ... Forms 1095-B and 1095-C: reporting form distribution to employees ... Filing deadlines for information returns and transmittals ... 'Good Faith' transition relief ... No 'Cadillac Tax' ... State coverage mandates."

Society for Human Resource Management [SHRM]; membership may be required to view article

Interactive Map Offers State Data on What Democratic Primary Voters Say About Health Care

"[H]ealth care ranked as either the top issue or tied as the top issue in each contest analyzed, with between 31% to 39% of voters ranking it as the most important issue in each state. However, a larger share of Democratic voters in each primary contest say it is very important to choose a candidate who can beat President Trump than to choose a candidate who has the best policy ideas."

Henry J. Kaiser Family Foundation

2019 Percentages of Workers with Paid Sick Leave

"Seventy-three percent of private industry workers had paid sick leave benefits available from their employers in March 2019. Ninety-four percent of workers in management, business, and financial occupations had sick leave benefits. This compares with 58 percent of workers in service occupations and 56 percent of workers in construction, extraction, farming, fishing, and forestry occupations."

U.S. Bureau of Labor Statistics [BLS]

Benefits in General

Fiduciary Responsibility Unclear When Handling Participant Data

"Fiduciary responsibility has blurred-lines around the use of participant data. Can your vendors use participant data to sell participants other products and services? ... The new focus on this issue reflects growing worldwide concerns over data privacy, but the jury is still out on whether such cross-selling to plan participants violates ERISA."


Press Releases

DCIIA Announces Retirement Research Center Founding Members
Defined Contribution Institutional Investment Association [DCIIA]

Upcoming Events About Health & Welfare Plans

Mar. 10
District of Columbia
How to Lower Health Care Costs: Competition, Regulation, and Administrative Expenses
Brookings Institution
Mar. 10
District of Columbia
Affordable Care Act Turns 10
Health Affairs
Mar. 10
Taken By Surprise: State Approaches to Surprise Medical Billing
National Conference of State Legislatures [NCSL]
Mar. 10
Litigation Lessons and Minimizing Risks
Trucker Huss
Mar. 11
Getting It Right - Know Your Fiduciary Responsibilities: Retirement and Health Plan Sponsors - Day 1
Employee Benefits Security Administration [EBSA], U.S. Department of Labor
Mar. 12
Getting It Right - Know Your Fiduciary Responsibilities: Retirement and Health Plan Sponsors - Day 2
Employee Benefits Security Administration [EBSA], U.S. Department of Labor
Mar. 12
Annual Legal & Regulatory Update
Worldwide Employee Benefits Network [WEB] - Northeast Ohio Chapter

Most Popular Items in the Previous Issue, Inc.
1298 Minnesota Avenue, Suite H
Winter Park, Florida 32789
(407) 644-4146

Lois Baker, J.D., President
David Rhett Baker, J.D., Editor and Publisher
Holly Horton, Business Manager

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BenefitsLink Health & Welfare Plans Newsletter, ISSN no. 1536-9595. Copyright 2020, Inc. All materials contained in this newsletter are protected by United States copyright law and may not be reproduced, distributed, transmitted, displayed, published or broadcast without the prior written permission of, Inc., or in the case of third party materials, the owner of those materials. You may not alter or remove any trademark, copyright or other notices from copies of the content.

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