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Cadillac Tax Still on the Assembly Line

August 18, 2015

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Assembly LineRecently, the IRS issued Notice 2015-52 requesting additional input on the yet-to-be-proposed Cadillac Tax rules.  For those unaware, the Cadillac Tax imposes a 40%, non-deductible excise tax on the cost of health coverage that is over a certain threshold.  This deceptively simple description does not begin to uncover the myriad of potential issues, such as…

Who pays the tax?

Well, the “coverage provider” pays the tax.  For insured plans, that’s easy: it’s the insurer.  For HSAs or Archer MSAs, it’s the employer.  But what about a self-funded plan?  The statute says it’s the “person that administers the plan benefits.”  That phrase is undefined in the statute or really anywhere else.

The IRS is looking at two possible approaches for defining this term.  One is to look at a self-funded plan’s third party

New Law Uses Benefits to Pay for Buses and Veterans Health Care

When you were last pondering what creative name Congress will use on its next benefits-related bill (and, really, who does not do that in moments of abject despair, after a few glasses of wine, while bowling from time to time), surely the “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” was near the top of your mind, wasn’t it?  No?  Really?

Well, SURPRISE! Because that’s the name of your latest benefits bill.  In truth, it does have some provisions about transportation and the VA, but there are also benefits changes buried in various corners of the new law:

  • Beginning next year, the automatic extension for the Form 5500 has been, well, extended from 2 ½ months to 3 ½ months from the initial deadline.   This will allow plan administrators of calendar year plans more time to prepare for Halloween, but may cut in on their
  • New Final Regulations on Contraceptive Mandate Accommodation

    August 3, 2015

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    New Final Regulations on Contraceptive Mandate Accommodation

    August 3, 2015

    Authored by: benefitsbclp

    ACA Blue HighlightThe Departments of Health and Human Services, Labor and Treasury (the “Agencies”) recently issued the latest set of final regulations that purport to provide an accommodation for certain entities with religious objections to the ACA’s requirement that non-grandfathered group health plans provide contraceptive services.  The regulations, which were published in the Federal Register on July 14, 2015, finalize the interim final regulations published on August 27, 2014.   The regulations provide an alternative procedure for a so-called “eligible organization” to give notice of its objection to some or all contraceptive coverage and add a definition of “closely-held for profit entity” to the definition of eligible organization.

    Alternative Notice Procedure.

    In the wake of the U.S. Supreme Court’s order in Wheaton College v. Burwell, that indicated that written

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