White Papers
- DC Paid Family Leave
Employers with at least one employee working in DC are subject to the new Paid Family (and Medical) Leave (PFL) benefit, under the Universal Paid …
- 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 …