Employee Benefit Bytes – March & April

May 13, 2016 Employee Benefits & Executive Compensation -- IRS Informs on Fundamental Cafeteria Plan Rules. The IRS has released three information letters reiterating several basic cafeteria plan legal requirements, some of which have been brought back to the forefront due to the ACA’s constraints on certain types of health expense reimbursement programs. • In…

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Employee Benefit Bytes – February

March 11, 2016 Employee Benefits & Executive Compensation 2015 Reporting Guidance for HSAs, HRAs. The IRS has released an updated Publication 969 for use in preparing 2015 tax returns. This publication provides general information about Health Savings Accounts (HSAs), Health Reimbursement Arrangements (HRAs), Health Flexible Spending Accounts (health FSAs) and other account-based employee benefit programs,…

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Employee Benefit Bytes – January

February 5, 2016 Employee Benefits & Executive Compensation Self-Funded Plan Subrogation The U.S. Supreme Court has held that self-insured health plan may not exercise reimbursement rights against a plan participant after settlement proceeds recovered by the participant from a third party have been spent or otherwise “dissipated.” The court concluded that the equitable remedies available…

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