Answers to the Top 4 Questions about Section 105(h) Nondiscrimination Testing
Under Internal Revenue Code Section 105(h), a self-insured medical reimbursement plan must pass...
Audit Reveals Pay or Play Enforcement Issues
On April 7, 2017, the Treasury Inspector General for Tax Administration (TIGTA) released the...
The “Line 22” Question: Which Box(es) Do I Check?
Under the Patient Protection and Affordable Care Act (ACA), individuals are required to have health...
Cafeteria Plans: Qualifying Events and Changing Employee Elections
Cafeteria plans, or plans governed by IRS Code Section 125, allow employers to help employees pay...
Implications of the 21st Century Cures Act
On December 13, 2016, former President Obama signed the 21st Century Cures Act into law. The Cures...
Ask the Experts: Legal Names Versus Married Names on Social Security Cards
Question: For Form I-9 purposes, can we accept a new employee’s Social Security card that...
SSA Announces Higher Incomes Subject to Payroll Tax in 2017
On October 18, 2016, the Social Security Administration (SSA) announced the maximum amount of...
Reporting Minimum Essential Coverage
Minimum essential coverage (MEC) is the type of coverage that an individual must have under the...
Finally, a New I-9
Since the current version of the Form I-9, Employment Eligibility Verification, expired on March...
Final Forms for ACA Reporting Released
The IRS has released final 2016 forms for reporting under Internal Revenue Code (Code) Sections...
How to Complete the IRS/SSA/CMS Data Match Report
Data Match is a program coordinated by the Internal Revenue Service (IRS), Centers for Medicare...
