Richard Stolz

Known as Explanation No 9, the document is to be used in conjunction with Form 8387, Worksheet 9 – Determination of Qualification and Form 8399, Deficiency Checksheet 9.

Employers in the 51-100 employee size bracket are anxious about the prospect of being added to the “small group” market that under the Affordable Care Act currently cuts off at 50 employees (unless states opt to raise it).

Employee recognition programs may not be doing enough to help employers overcome their retention and turnover challenges.

Employers expect the new rules to ‘fundamentally change’ the way they approach executive pay disclosures.

High deductible health plan sponsors, as well as employers considering making that switch, should review their employees’ health care purchasing patterns and their communication campaigns to encourage appropriate use of the plans.

As participants age and their retirement investment requirements become less easily satisfied by cookie-cutter target date funds, the use of managed accounts as qualified default investment alternatives in 401(k) plans may grow.

Vision and dental benefits can be harnessed to play a larger role in employee health than the sum of their parts.

Applying the lens of behavioral economics to benefits choices helps employers understand why employees choose or don’t choose certain voluntary benefits.