The November Compliance Recap was emailed last week to all Partners and is also available for download from AdEase to send to your clients. The compliance team has been reviewing and updating many of the previously-published Advisors, so be sure to check out the updates.

In November, the Internal Revenue Service (IRS) extended the due date for employers to furnish Forms 1095-C or 1095-B to individuals, extended “good faith compliance efforts” relief for 2018, and issued specifications for employer-provided substitute ACA forms. The Department of the Treasury (Treasury), Department of Labor (DOL), and Department of Health and Human Services (HHS) released two final rules on contraceptive coverage exemptions.

The IRS released indexed Patient-Centered Outcomes Research Institute (PCORI) fees and inflation-adjusted limits for various benefits. The DOL, IRS, and the Pension Benefit Guaranty Corporation (PBGC) released advance informational copies of the 2018 Form 5500 annual return/report and instructions.

For survivors of the 2018 California wildfires, the IRS provided tax relief and the DOL released employee benefit guidance. The IRS provided guidance to employers who adopt leave-based donation programs to provide charitable relief for victims of Hurricane Michael. The Treasury released its Priority Guidance Plan that lists projects that will be the focus of the Treasury and IRS for the period from July 1, 2018, through June 30, 2019.

In addition to releasing the 2019 Annual Benefit Plan Amounts Card, the team has updated existing guidance:

• IRS Releases Final Forms and Instructions for 2018 ACA Reporting
• Mid-Sized Group Plans and the ACA
• Self-Funded Plans and the ACA
• Tri-Agency Proposed Rule on Health Reimbursement Arrangements
• Nondiscrimination Rules for Cafeteria Plans
• Small Group (50 or Fewer Employees) Insured Plans and the ACA
• Qualified Small Employer Health Reimbursement Arrangements FAQ
• Perfect Attendance! How to Handle Leaves of Absence under the ACA
• Understanding Your Client’s IRS Play-or-Pay Penalty Assessment Letter
• Understanding Your IRS Play-or-Pay Penalty Assessment Letter
• Preventive Services Final Rules
• Contraception Mandate Rolled Back for Employers
• IRS Final Rule on Minimum Value
• HIPAA Nondiscrimination: A Short Course
• Agencies Issue Final Rule on Grandfathered Health Plans and Other Initiatives
• Frequently Asked Questions about the Patient-Centered Outcomes/Comparative Effectiveness (PCORI) Fee
• Delivering Participant Materials

Each of these updated Advisors is available for download from AdEase.

Questions? Contact Karen Hsu at khsu@ubabenefits.com with compliance questions.

If you need help with AdEase, contact Meg Cipar at support@ubabenefits.com