The Internal Revenue Service (IRS) released draft 2022 forms for reporting under Internal Revenue Code (Code) Sections 6055 and 6056. Draft instructions [...]

On Aug. 30, 2021, the IRS issued Revenue Procedure 2021-36 to index the contribution percentages in 2022 for determining affordability of an [...]

Overview of Grandfathered Plans The Affordable Care Act (ACA) contains many provisions that affect employer-sponsored health coverage. The extent of the ACA’s [...]

On Dec. 27, 2020, President Trump signed the Consolidated Appropriations Act, 2021 into law. The Act includes a $900 billion coronavirus relief [...]

Since 2020, employers have been able to offer individual coverage HRAs (ICHRAs) to help employees pay for individual health insurance. ICHRAs were [...]

On Jan. 19, 2021, the Department of Health and Human Services (HHS) extended an existing transition policy for certain health plans that [...]