There is a possibility for one or more additional reconciliation bills during late 2025 and 2026, and therefore additional opportunities for enactment of additional provisions, as well as changes and improvements to the...more
8/7/2025
/ Budget Reconciliation ,
Dependent Care Assistance Program (DCAP) ,
Educational Assistance Programs ,
Employee Benefits ,
Employer Group Health Plans ,
Executive Compensation ,
HSA ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Legislation ,
Telehealth
The race to remake portions of the Internal Revenue Code (Code) and to prevent expiration of certain Tax Cuts and Jobs Act (TCJA) provisions reached completion with Legislation signed by President Trump on July 4, 2025....more
7/8/2025
/ Corporate Taxes ,
Employee Benefits ,
Foreign Derived Intangible Income (FDII) ,
GILTI tax ,
Inflation Reduction Act (IRA) ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
IRS ,
Mortgage REITS ,
Opportunity Zones ,
Popular ,
Qualified Small Business Stock ,
Research and Development ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Legislation ,
Tax Reform ,
Trump Administration
The race to remake portions of the Internal Revenue Code (Code) and to prevent expiration of certain Tax Cuts and Jobs Act (TCJA) provisions has begun, with House Ways & Means Committee proposals (the Markup) to spend...more
5/15/2025
/ Base Erosion and Anti-Abuse Tax (BEAT) ,
Corporate Taxes ,
Employee Benefits ,
Executive Compensation ,
Federal Budget ,
Foreign Derived Intangible Income (FDII) ,
GILTI tax ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Proposed Legislation ,
Renewable Energy ,
SALT ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Exempt Entities ,
Tax Legislation ,
Tax Reform
Key Takeaways:
..Group health plan sponsors are wrestling with abortion-related service coverage considerations in the wake of the U.S. Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization.
..Each...more
Q: Does the American Rescue Plan Act of 2021 (ARPA) impact group health plans? A: Yes, ARPA makes temporary but significant changes to Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) coverage. ...more
The healthcare industry is rapidly changing, and self-funded employer sponsored health plans have more options to consider when creating solutions for their employees. In today’s episode, Jennifer Mills and Susan Hughes...more
Q: Does the Consolidated Appropriations Act, 2021 (CAA) make any changes to health flexible spending arrangements (Health FSAs)? A: Yes, if an employer sponsoring a Health FSA chooses to implement changes permitted by the...more
Q: Is our health plan required to provide free coverage of services related to COVID-19 diagnosis and treatment? (Updated June 25, 20202) - A: Yes, as it relates to diagnostic testing. Pursuant to Section 6001 of the Families...more
Q: Has the IRS issued any additional employee benefit plan-related deadline relief? (Updated June 5, 2020) - A: Yes. In addition to the benefit plan-related relief issued under IRS Notice 2020-18 (see our FAQ updated on June...more
Q: In the midst of the COVID-19 pandemic, some of my employees have asked whether they can change their health plan, health flexible spending account or dependent care flexible spending account elections made under our Code...more
Q: Has the IRS issued any additional employee benefit plan-related deadline relief? (April 22, 2020) - A: Yes, in addition to the benefit plan-related relief issued under IRS Notice 2020-18 and the extended deadlines for...more
Q: How would the proposed Coronavirus Aid, Relief, and Economic Security Act affect employee benefit programs? (Updated March 26)
A: Expected to be approved by Congress and signed into law by President Donald Trump on...more
Q: Can my high-deductible health plan offer free coverage for COVID-19 expenses (before the deductible is met) and still remain health savings account (HSA) eligible?...more
Can my HDHP offer free coverage for COVID-19 expenses (before the deductible is met) and still remain HSA eligible? Yes, the IRS has issued guidance in Notice 2020-15 to clarify that coverage of COVID-19 expenses prior to...more
This article explores: How employer group health plan sponsors can achieve greater transparency, improve cost and quality outcomes, and strengthen their payer positions....more
For the past several months (and, in many cases, years), most large employers have been preparing for the consequences of offering (or not offering) their workforce health coverage and complying with the complexities...more
8/15/2013
/ Affordable Care Act ,
Deadlines ,
Delays ,
Employee Benefits ,
Employer Mandates ,
Healthcare ,
IRS ,
Marketplace Notice ,
Open Enrollment ,
Pay or Play ,
Shared Responsibility Rule ,
U.S. Treasury