United Benefit Advisors Insight and Analysis Blog

Danielle Capilla

Senior VP of Compliance and Operations, United Benefit Advisors

Recent Posts

IRS Issues Updated Employers Tax Guide to Fringe Benefits

Posted by: Danielle Capilla    May 17, 2018 4:00:00 PM

Recently the Internal Revenue Service (IRS) issued its 2018 Publication 15-B, which informs 

employers about employment tax treatment of fringe benefits.
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Topics: IRS, fringe benefits, employee benefit plans

IRS Changes HSA Limit for 2018

Posted by: Danielle Capilla    May 11, 2018 11:54:46 AM

The Internal Revenue Service (IRS) recently released Revenue Procedure 2018-27 to modify the 2018 health savings account (HSA) family contribution limit back to $6,900. This is the second, and likely final, change in limit during 2018.

 

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Topics: health care benefits, HSAs, HSA, HSA funding, family planning, family insurance benefits

Understanding Clients’ IRS Play-or-Pay Penalty Assessment Letter

Posted by: Danielle Capilla    Apr 26, 2018 4:46:07 PM

Recently, clients may have contacted you with questions about Letter 226-J, which they would have received from the Internal Revenue Service (IRS) during or after the end of 2017. These letters stated that your clients might owe money, either because the IRS didn’t offer health coverage to enough of its full-time employees, or because the health coverage that it did offer wasn’t affordable (or minimum value).

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Topics: Compliance Advisor, benefits compliance, health insurance policy, Health Coverage Tax Credit, tax law, ACA penalties, play or pay requirements

Notifying Participants of a Plan Change

Posted by: Danielle Capilla    Apr 19, 2018 6:06:12 PM

Curious about when you should notify a participant about a change to their health care plan? 

The answer is that it depends! 

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Topics: benefits compliance, health care benefits, health care plans, benefits communication

Understanding W-2 Reporting under the ACA

Posted by: Danielle Capilla    Dec 21, 2017 9:30:00 AM

The ACA requires employers to report the cost of coverage under an employer-sponsored group health plan. Reporting the cost of health care coverage on Form W-2 does not mean that the coverage is taxable.

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Topics: ACA, Affordable Care Act, W-2 reporting, employer-sponsored health insurance

New Guidance from CMS on Accommodation Revocation Notices under the Contraception Mandate Exemption

Posted by: Danielle Capilla    Dec 19, 2017 9:30:00 PM

Two tri-agency (Internal Revenue Service, Employee Benefits Security Administration, and Centers for Medicare and Medicaid Services) Interim Final Rules were released and became effective on October 6, 2017, and were published on October 13, 2017, allowing a greater number of employers to opt out of providing contraception to employees at no cost through their employer-sponsored health plan.

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Topics: contraception coverage, religious opposition to contraception, Group health plans

Advance Informational Copies of 2017 Form 5500 Annual Return/Report

Posted by: Danielle Capilla    Dec 14, 2017 9:30:00 AM

The U.S. Department of Labor's Employee Benefits Security Administration (EBSA), the Internal Revenue Service (IRS), and the Pension Benefit Guaranty Corporation (PBGC) released advance informational copies of the 2017 Form 5500 annual return/report and related instructions.

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Topics: IRS Form 5500, tax reporting, group benefit plans, benefit plan reporting

Agencies Provide Relief for Group Plans and Donation Programs Affected by Hurricanes/Wildfires

Posted by: Danielle Capilla    Dec 12, 2017 9:30:00 AM

Guidance for Group Health Plans Impacted by Hurricane Maria and California Wildfires

The U.S. Department of Labor (DOL) issued a news release to recognize that plan participants and beneficiaries may encounter problems due to Hurricane Maria and the California Wildfires. The DOL advises plan fiduciaries to make reasonable accommodations to prevent workers' loss of benefits and to take steps to minimize the possibility of individuals losing benefits because of a failure to comply with pre-established time frames.

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Topics: hurricane relief, group benefits, leave-based donation program

IRS Updates Guidance on Play-or-Pay Penalty Assessments

Posted by: Danielle Capilla    Dec 5, 2017 9:30:00 AM

Beginning in 2015, to comply with the Patient Protection and Affordable Care Act (ACA), “large” employers must offer their full-time employees health coverage, or pay one of two employer shared responsibility / play-or-pay penalties. The Internal Revenue Service (IRS) determines the penalty each calendar year after employees have filed their federal tax returns.

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Topics: Affordable Care Act, play or pay requirements, employer shared responsibility, IRS

Employee Benefit Plans and the House Republican Tax Reform Bill

Posted by: Danielle Capilla    Nov 28, 2017 9:30:00 AM

On November 2, 2017, House Republicans introduced a tax reform bill (H.R.1-115th Congress) called the “Tax Cuts and Jobs Act” that, if passed, would impact multiple aspects of the tax code. Many of these changes relate to employee benefit plans, particularly in relation to certain fringe benefits.

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Topics: tax reform, dependent care, dependent care flexible spending account, adoption assistance, education assistance