United Benefit Advisors Insight and Analysis Blog

Final Marital Status Definitions and Spouse/Partner Coverage Trends

Posted by: Danielle Capilla    Nov 15, 2016 10:30:00 AM

Recently, the Internal Revenue Service (IRS) issued final regulations that define terms used in the Internal Revenue Code (IRC) describing the marital status of taxpayers for federal tax purposes. In general, for federal tax purposes, the terms "spouse," "husband," and "wife" mean an individual lawfully married to another individual. The term "husband and wife" means two individuals lawfully married to each other. A marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by the state, possession, or territory of the United States in which the marriage is entered into, regardless of domicile.

Read More

Topics: group health insurance, UBA Health Plan Survey, Danielle Capilla, nondiscrimination rules, spousal coverage, partner coverage, marital status

Nondiscrimination Rules for Cafeteria Plans

Posted by: Danielle Capilla    Oct 13, 2016 10:30:00 AM

A cafeteria plan is an employer-provided written plan that offers employees the opportunity to choose between at least one permitted taxable benefit and at least one qualified employee benefit. There is no federal law that requires employers to establish cafeteria plans; however, some states require employers to have cafeteria plans for employees to pay for health insurance on a pre-tax basis.

Read More

Topics: Danielle Capilla, cafeteria plan, nondiscrimination rules, benefits compliance, Section 125 plan

Nondiscrimination Regulations Relating to Sex, Gender, Age, and More Finalized

Posted by: Danielle Capilla    Jun 2, 2016 10:00:00 AM

The Department of Health and Human Services (HHS) recently issued a final rule implementing Section 1557 of the Patient Protection and Affordable Care Act (ACA), which will take effect on July 18, 2016. If entities need to make changes to health insurance or group health plan benefit design as a result of this final rule, such provisions have an applicability date of the first day of the first plan year beginning on or after January 1, 2017.

Read More

Topics: ACA, PPACA, Affordable Care Act, ACA Section 1557, nondiscrimination rules, diverse workforce

HHS Proposes First of Anticipated Nondiscrimination Regulations

Posted by: Danielle Capilla    Sep 22, 2015 11:28:00 AM

The Department of Health and Human Services (HHS) has issued the first of the anticipated nondiscrimination rules, which sets forth proposed regulations to implement Section 1557 of the Patient Protection and Affordable Care Act (ACA). Section 1557 provides that individuals shall not be excluded from participation, denied the benefits of, or subjected to discrimination under any health program or activity which receives federal financial assistance, on the basis of race, color, national origin, sex, age, or disability. The proposed regulations also apply to any program administered by an agency of the federal government or an entity established under Title I of the ACA. These applicable entities are "covered entities" and include a broad array of providers, employers, and facilities. State-based Marketplaces are covered as Title I entities, as are Federally-Facilitated Marketplaces.

Read More

Topics: ACA, PPACA Affordable Care Act, Danielle Capilla, covered entities, ACA Section 1557, nondiscrimination rules