BC Advisor

DOL Settlement Serves as Reminder that Tobacco Surcharges are Wellness Programs

An employer recently entered into a settlement with the Department of Labor (DOL) stemming in part from a complaint by the DOL...

PCORI Fee Reminder – Updated Form 720

The IRS has released a long-awaited updated Form 720 for the 2023 second quarter with updated dates and fees on...

When is a Business Associate Agreement Required?

Part of any HIPAA compliance project involves the process of reviewing existing vendor relationships to determine which vendors are acting...

Revisiting the Department of Labor’s Cybersecurity Guidance

In July 2021, we wrote about new guidance from the Department of Labor (“2021 guidance”) that set forth “best practices”...

Reporting Offers of COBRA

Reporting Offers of COBRA The reporting of offers of COBRA and actual enrollment in COBRA continuation coverage depends upon (i)...

Reporting for Aggregated ALE Groups

Entities that are part of the same controlled group or affiliated service group under IRC §414 rules due to common...

HHS Guidance on Audio-Only Telehealth & Reproductive Care Privacy

The Department of Health and Human Services (HHS) issued several pieces of guidance related to compliance with the Health Insurance...

Affordability Safe Harbors

An employer is unlikely to know the employee’s household income, so the IRS provided three employer affordability safe harbors. When...

Reporting Offers of Coverage – 1A versus 1E

When reporting offers of coverage in Part II, Line 14 of the Form 1095-C, both codes 1A and 1E indicate...

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