"ALE status is an aggregated count among all members of the controlled group. However, the [Section 4980H(a) penalty] 95% offer calculation is siloed to each specific member, and each member must complete separate ACA reporting via Forms 1094-C and 1095-C."  MORE >>

"The court ... agreed that the employee failed to provide sufficient notice of intent to take FMLA leave, and there was no evidence the employer restrained or otherwise interfered with her exercise of FMLA rights. The record showed the employee only generally apprised the employer of her diagnosis and need for quarantine, which the employer approved. But she did not advise the employer that her symptoms were particularly severe, or that she anticipated a lengthy illness." [Nuttall v. Progressive Parma Care Center LLC, No. 20-1266 (N.D. Ohio Dec. 15, 2021)]  MORE >>

"[T]he employee experienced a loss of coverage when she retired, because she was no longer eligible to continue her health insurance at the same contribution rate. Rather than paying approximately $200 per month as an employee, the employee was now required to pay $480 per month to continue coverage as a retiree. The change in the contribution level triggered the COBRA qualifying event." [Randolph v. E. Baton Rouge Parish Sch. Sys., No. 21-30022 (5th Cir. Nov. 30, 2021)]  MORE >>

"[N]early all (96 percent) employers adopted pre-deductible coverage for telehealth services under the CARES Act. Three-quarters (76 percent) said they prefer to make the provision permanent, while only 20 percent would like the provision to remain temporary."  MORE >>

"The standard mileage rate for transportation or travel expenses is 58.5 cents per mile for all miles of business use (business standard mileage rate).... The standard mileage rate is 14 cents per mile for use of an automobile in rendering gratuitous services to a charitable organization under Section 170 ... For purposes of the fleet-average valuation rule in Section 1.61-21(d)(5)(v) and the vehicle cents-per-mile valuation rule in Section 1.61-21(e), the maximum FMV of automobiles (including trucks and vans) first made available to employees in calendar year 2022 is $56,100."  MORE >>

"[1] 401(k) and 403(b) Plans: Hardship distribution amendment ... [2] Cafeteria plans: COVID-19 relief amendment ... [3] Group health plans: transparency disclosures."  MORE >>