Preparing for a HIPAA Audit – Steps Employers Should Take
A question we often receive from our current and prospective HIPAA clients is what they need to do to ensure...
Determining Applicable Large Employer (ALE) Status
All applicable large employers (ALEs) are required to offer medical coverage to full-time employees and their dependents and then report...
IRS Enforcement Efforts – Letter 226J (§4980H Requirements)
The IRS is now proposing §4980H (“Employer Mandate”) penalties for applicable large employers who appear to owe penalties for the...
Brokers as Business Associates – When is a Business Associate Agreement Required?
It is not uncommon for brokers to wonder if they are acting as business associates for their employer clients, and...
2023 “Affordability” Percentage
In Revenue Procedure 2022-34, the IRS significantly decreased the affordability percentage from 9.61% to 9.12% for 2023. This percentage determines...
Biden Administration Extends National Emergency
Introduction On February 18, 2022, President Biden formally extended the COVID-19 National Emergency for up to another year. The National...