United Benefit Advisors Insight and Analysis Blog

U.S. Supreme Court Finds Same Sex Marriage Is Protected by the 14th Amendment

Posted by: Danielle Capilla    Jul 9, 2015 12:00:00 PM

RingsThe Supreme Court ruled in Obergefell v Hodges, that the 14th Amendment requires a state to license a marriage between two people of the same sex, and to recognize a marriage between two people of the same sex when their marriage was lawfully licensed and performed out of state. The decision was reached 5-4. Justice Kennedy delivered the majority opinion and was joined by Justices Ginsburg, Breyer, Sotomayor, and Kagan.

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Topics: Section 125, same sex marriage, group health insurance, Group health plans, U.S. Supreme Court, Danielle Capilla, change in status event, definition of spouse, Obergefell v Hodges

Determining Minimum Value and Affordability

Posted by: Linda Rowings    Dec 22, 2014 1:00:00 PM

The IRS has released final regulations that address how wellness incentives or penalties, contributions to a health reimbursement arrangement, and employer contributions to a Section 125 plan are applied to determine affordability. While these regulations were issued in connection with the individual shared responsibility requirement (also called the individual mandate), the agencies said that they expect to use the same approach when determining affordability for purposes of eligibility for the premium tax credit and the employer-shared responsibility/play or pay requirements.

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Topics: Linda Rowings, UBA, PPACA, Section 125, Minimum Value, Affordability

IRS Allows Additional Section 125 Change in Status Events

Posted by: Linda Rowings    Oct 8, 2014 11:34:00 AM

On September 18, 2014, the Internal Revenue Service (IRS) issued Notice 2014-55 which allows employers to amend their Section 125 plans to recognize several new change in status events.

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Topics: IRS, Section 125, Open Enrollment, Notice 2014-55