White Papers

• Health Care Reform in Massachusetts

  Individual Responsibility Under state health care reform enacted in 2006, all Massachusetts residents must have health coverage that is considered “creditable”. As proof of coverage, …
• Cafeteria Plan Benefits

  Section 125 of the Internal Revenue Code created cafeteria plans, which enable employers to offer their employees a choice between taxable and qualified non-taxable benefits. …
• Impact of Employer Subsidized COBRA

  As part of a severance or buy-out agreement, employers often pay for all or part of a terminated employee’s COBRA premium, for a defined period …
• Employer Reimbursements for Health Insurance under the ACA

  In the past, employers were able to reimburse employees for the cost of their individual medical policies, on a tax-free basis per Internal Revenue Code …
• San Francisco Health Care Security Ordinance

  In an effort to promote health coverage for the uninsured, San Francisco passed a law called the Health Care Security Ordinance (HCSO) that went into …
• HIPAA Privacy & Security for Health Plans

  The Health Insurance Portability and Accountability Act of 1996 (HIPAA) contains Privacy and Security Rules. The Privacy Rule is intended to provide individual rights regarding …
• Domestic Partner Health Plan Coverage

  Domestic partner coverage recognizes the same or opposite sex partner of an employee, usually without a legal relationship, as a dependent for employer-sponsored group health …
• Defining Employees for Health Care Reform

  Why is it important to know who counts as an “employee” for health care reform? Starting in 2014, employers with 50 or fewer full-time equivalent …
• Health Savings Accounts

  A health savings account (HSA) is an individually-owned bank account which allows employees to save for out-of-pocket medical expenses on a tax-advantaged basis. Both the …
• HIPAA Special Enrollment Rights

  Overview Under HIPAA, special enrollment rights allow eligible employees and/or dependents to enroll in an employer-sponsored group medical plan during the plan year, due to …