"This Form 1095-C includes information about the health insurance coverage offered to you by your employer.... If you purchased health insurance coverage through the Health Insurance Marketplace and wish to claim the premium tax credit, this information will assist you in determining whether you are eligible." [Also available: 2022 IRS Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns]  MORE >>

"This Form 1095-B provides information needed to report on your income tax return that the individuals in your tax family (yourself, spouse, and dependents) had qualifying health coverage (referred to as 'minimum essential coverage') for some or all months during the year." [Also available: 2022 IRS Form 1094-B: Transmittal of Health Coverage Information Returns]  MORE >>

67 pages; rev. Oct. 2022. "This publication covers: [1] How to determine whether specific types of benefits or compensation are taxable. [2] Procedures for computing the taxable value of fringe benefits. [3] Rules for withholding federal income, Social Security and Medicare taxes from taxable fringe benefits. [4] Reporting of the taxable value of fringe benefits on Forms W-2 ... and 1099-MISC ... [5] How to contact the IRS with questions on taxation and reporting requirements."  MORE >>

"The disclosures described in this [6-page] checklist are limited to the disclosures required to be provided automatically at the time of eligibility/enrollment or periodically thereafter for existing welfare plans.... [N]ot all of the items in this checklist will apply to all welfare plans[.]"  MORE >>

"Employers that maintain a public website for their group health plan need to post the new version of the Notice on that site by the first day of the plan year beginning on or after January 1, 2023. Employers without a public group health plan website should ensure the insurance carrier or TPA makes the Notice available on the carrier's or TPA's public website for the plan."  MORE >>

"Effective October 13, 2022, the federal government extended the COVID-19 public health emergency for at least an additional 90 days.... This public health emergency declaration ... determines the period during which group health plans and insurers must pay for COVID-19 tests (including certain over-the-counter tests) and related services without charging cost sharing."  MORE >>

"Provided specific conditions are met, employees can now on a prospective basis, elect out of family coverage and into self-only coverage (or family coverage including one or more already-covered related individuals) under a health plan mid-plan year.... [T]he provisions of this Notice are optional. An employer must amend their Sec. 125 Cafeteria Plans to formally adopt these changes[.]"  MORE >>

"If done correctly, moving towards self-insurance will produce a long-term financial win for an employer. This is a multi-year decision, typically requiring at least a five-year commitment to be truly successful."  MORE >>

"[1] Communicate early and often about the dependent audit ... [2] Utilize technology to your advantage ... [3] Personalize your dependent eligibility audit ... [4] Provide guidance throughout the audit."  MORE >>

"[D]iscretionary clauses are contrary to ERISA's purpose and intent. Legislation that would prohibit discretionary clauses in benefit plans other than multi-employer plans ... was recently passed by the U.S. House of Representatives [HR 7780], and it must be passed by the U.S. Senate as well, and signed into law by President Joe Biden."  MORE >>