United Benefit Advisors Insight and Analysis Blog

Karen Hsu

Director of Compliance at United Benefit Advisors

Recent Posts

USPSTF Issues a Final Recommendation Giving PrEP an “A” Rating

Posted by: Karen Hsu    Aug 14, 2019 9:30:00 AM

The U.S. Preventive Services Task Force (USPSTF) published a final recommendation that gives an “A” rating to preexposure prophylaxis (PrEP) treatment. This means that the USPSTF recommends offering PrEP with effective antiretroviral therapy to people at high risk of HIV acquisition.

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Topics: compliance, HR compliance, compliance recap

DOL, HHS, and Treasury Publish Final Rules on Health Reimbursement Arrangements

Posted by: Karen Hsu    Jul 25, 2019 1:04:44 PM

On June 20, 2019, the Department of Labor (DOL), Department of Health and Human Services (HHS), and the Department of Treasury (Treasury) (collectively, the Departments) published their final rules regarding health reimbursement arrangements (HRAs) and other account-based group health plans. The DOL also issued a news release, frequently asked questions, model notice, and model attestations.

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Topics: Department of Labor, Department of Health and Human Services, health reimbursement arrangements

IRS Releases Memo on 2-percent Shareholders’ Health Coverage Deductions

Posted by: Karen Hsu    Jul 18, 2019 1:12:55 PM

The Internal Revenue Service (IRS) released a memorandum to confirm that a person who is a 2-percent shareholder (through Internal Revenue Code §318’s attribution rules) in an S corporation is entitled to a deduction for the amounts paid by the S corporation under a group health plan.

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Topics: IRS, Group health plans, Internal Revenue Service

CMS Publishes 2020 Benefit Payment and Parameters Final Rule

Posted by: Karen Hsu    Jun 13, 2019 1:05:12 PM

The Centers for Medicare and Medicaid Services (CMS) published its final rule and fact sheet for benefit payment and parameters for 2020. Although the final rule primarily affects the individual market and the Exchanges, the final rule addresses the following topics that may impact employer-sponsored group health plans:

  • The 2020 maximum annual limitation on cost sharing is $8,150 for self-only coverage and $16,300 for other-than-self-only coverage.
  • For fully-insured plans, any indication of a reduction in the generosity of a benefit for individuals that is not based on clinically indicated, reasonable medical management practices is potentially discriminatory.
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Topics: health insurance, Medicaid, Centers for Medicare and Medicaid Services, Medicare coverage

CMS Releases 2020 Parameters for Medicare Part D Prescription Drug Benefit

Posted by: Karen Hsu    Jun 6, 2019 1:11:48 PM

The Centers for Medicare and Medicaid Services (CMS) released the following parameters for the defined standard Medicare Part D prescription drug benefit for 2020:

 

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Topics: Centers for Medicare and Medicaid Services, CMS, prescription drugs

District Court Vacates Portions of the Association Health Plans Final Rule

Posted by: Karen Hsu    May 2, 2019 5:42:05 PM

shutterstock_149240627As background, on June 19, 2018, the U.S. Department of Labor (DOL) issued a Final Rule that broadened the definition of “employer” and the provisions under which an employer group or association may be treated as an “employer” sponsor of a single multiple-employer employee welfare benefit plan and group health plan under Title I of the Employee Retirement Income Security Act (ERISA). 

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Topics: DOL, association health plans

HHS Releases Bulletin that Extends Grandmothered Plans Through 2020

Posted by: Karen Hsu    Apr 25, 2019 2:58:31 PM

shutterstock_245503777As background, in the fall of 2013, the Department of Health and Human Services (HHS) announced a transitional relief program that allowed state insurance departments to permit early renewal at the end of 2013 of individual  and small group policies that do not meet the “market reform” requirements of the Patient Protection and Affordable Care Act (ACA) and for the policies to remain in force until their new renewal date in late 2014.

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Topics: compliance

Status of Court Case Challenging ACA Constitutionality

Posted by: Karen Hsu    Apr 16, 2019 2:52:00 PM

shutterstock_754468558As background, in February 2018, twenty states filed a lawsuit asking the U.S. District Court for the Northern District of Texas (Court) to strike down the Patient Protection and Affordable Care Act (ACA) entirely. The lawsuit came after the U.S. Congress passed the Tax Cuts and Jobs Act in December 2017 that reduced the individual mandate penalty to $0, starting in 2019.

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Topics: compliance

IRS Releases Information Letter on Returning HSA Contributions to an Employer

Posted by: Karen Hsu    Mar 14, 2019 4:30:02 PM

shutterstock_564470320Generally, a person’s interest in a Health Savings Account (HSA) is nonforfeitable. However, in the past, the Internal Revenue Service’s Notice 2008-59 described limited circumstances under which an employer may recoup contributions made to an employee’s HSA.

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Topics: IRS, HSA

DOL’s Annually Adjusted Federal Penalties

Posted by: Karen Hsu    Feb 28, 2019 3:47:52 PM

shutterstock_434519134DOL’s Annually Adjusted Federal Penalties

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Topics: Adjustments, Department of Labor, inflation