"[The authors] examine ACA's effects on short-hours part-time employment ... [and] find that the ACA increased low-hours, involuntary part-time employment by 500,000-700,000 workers in retail, accommodations, and food services, the industries in which employers are most likely to reduce hours if they choose to circumvent the mandate."  MORE >>

"Now that plan fiduciaries have easier access to the compensation paid to these service providers, they can judge whether the compensation is reasonable and potentially cut costs by switching service providers.... Fiduciaries could also explore eliminating indirect compensation to service providers to save costs."  MORE >>

"[S]ome employers have chosen to create travel benefits under an Employee Assistance Program (EAP), which allows employers to provide the benefits tax-favored but can avoid some of the federal law compliance requirements. However, COBRA still applies to EAPs and would apply to every employee who terminates employment.... Only certain travel and lodging expenses are considered 'medical care' by the IRS."  MORE >>

"To build the care delivery system of the future, which will focus on value and outcomes, we must first liberate the billing system and reimbursement models from the handcuffs of synchronous interactions in specific 'places of service.' "  MORE >>

"Victims of a severe storm and flooding beginning June 10, 2022, now have until October 17, 2022, to file various individual and business tax returns and make tax payments.... Individuals and households affected by severe storms and flooding that reside or have a business in Carbon, Park and Stillwater counties qualify for tax relief."  MORE >>

"Victims of severe storms, tornadoes and flooding beginning May 2, 2022, now have until September 1, 2022, to file various individual and business tax returns and make tax payments ... Individuals and households affected by severe storms, tornadoes and flooding that reside or have a business in Adair, Cherokee, Muskogee, Okmulgee, Pottawatomie, Seminole, and Tulsa counties qualify for tax relief."  MORE >>

"This article discusses 10 questions that can equip leaders with insights that fuel a comprehensive response to regulatory pressure and threats in the cyber landscape. [It also provides] eight steps for upgrading a committee's management framework."  MORE >>

"[1] Failing to file a health and welfare plan Form 5500 when necessary.... [2] Failing to accurately report participant counts.... [3] Failing to answer fidelity bond coverage question.... [4] Marking a form 5500 as 'final' when the plan still has assets.... [5] Failing to comply with the retirement plan audit rules."  MORE >>

"The Employee and Retiree Access to Justice Act [HR 7740; S 4219] would create a huge shift in how ERISA benefit claims are adjudicated. The Act would prohibit a court from giving any deference to a fiduciary's benefit determination, requiring de novo review of benefit claim lawsuits, and inevitably increasing the cost and length of litigation. Notably, the bill excludes multiemployer plans from these proposed changes."  MORE >>