Small Group vs Large Group Insurance High growth companies, especially those in the tech startup world, often race past the large group health insurance milestone without much fanfare. It’s understandable. Until you hit 50 or 100 employees (see table; the number varies by state), you don&rs...
Jun 09, 2021
Exceeding 100 Employees Reduces Healthcare Costs
If the marketing messages surrounding health insurance captive trusts sound too good to be true, you’re right to be skeptical.  I understand why the over-simplified messaging resonates. Insurance underwriting is dry stuff. Health plan mechanics are excruciatingly complex. So there&rsqu...
Jun 01, 2021
Cons of a Captive Trust
On May 18, 2021, the IRS issued the COBRA subsidy guidance we’ve all been waiting for. Notice 2021-31 provides guidance on employer tax breaks under the American Rescue Plan Act (ARPA) for continuation health coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (...
May 19, 2021
A Review of the New IRS Guidance on COBRA Subsidies

ERISA Delivery Requirements for Summary Plan Documents

Administrators of employee benefits plans that are subject to the Employee Retirement Income Security Act of 1974 (ERISA) are required to provide a summary plan description (SPD) to plan participants and beneficiaries. Below are the general distri...

Apr 26, 2021

3 Common Issues When Employees Relocate without Notifying Their Employer First

As employees embrace the ability to “work from anywhere”, it’s critical to point out a common mistake. Before relocating, it’s essential employees let you know before they make the move. If they move first, then notify you,...

Apr 19, 2021

San Francisco HCSO Annual Employer Reporting Postponed

On March 24, 2021, the San Francisco Office of Labor Standards Enforcement (OLSE) postponed the Health Care Security Ordinance (HCSO) annual reporting deadline for the 2020 calendar year due to the COVID-19 public health crisis. Even though t...

Mar 26, 2021

Dependent Care FSA Increase and 100% COBRA Subsidies Passed by Congress

On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (ARPA).  The ARPA brings two big benefits changes. 100% COBRA subsidies: from April 1, 2021 through September 30, 2021 for individuals and family member...

Mar 11, 2021

Government Clarifies End of Benefit Plan Deadlines Due to COVID-19

On Friday, February 26, 2021, the U.S. Department of Labor (DOL) issued guidance regarding the suspension of benefit plan deadlines during the "outbreak period". (See EBSA Disaster Relief Notice 2021-01). This new guidance was necessary...

Mar 02, 2021

U.S. Public Health Emergency Officially Extended

The public health national emergency has officially been extended by the U.S. Department of Health and Human Services (HHS) through April 20, 2021. HHS must renew public health emergencies every 90 days. The Implication for Gro...

Jan 12, 2021