Regulation

The IRS issued final regulations in March designed to simplify the employer reporting requirements imposed by the Affordable Care Act. Most importantly, the regulations permit combined reporting for the multiple requirements and simplify reporting where a large employer provides affordable group health coverage, which is of minimum value to almost all of its employees. Here's how the new regulations will affect both large and small employers.

The challenges faced by plan sponsors as they design, update and execute their 403(b) plan documents are sometimes left undiscovered until they are identified under audit.

Commentary: An additional option is available for certain consumers to continue to enroll in the ACA marketplaces, guest blogger Laura Kerekes explains.

Final regulations implementing the ACA’s nondiscrimination rules for wellness programs became effective in January, but many employers are still unclear about how the regulations have changed. The changes are subtle, but noncompliance can carry heavy penalties.

The Internal Revenue Service has threatened employers with Affordable Care Act penalties of $36,500 per employee, per year, nondeductible. Makes those $2,000 and $3,000 penalties look like small potatoes, right?

With lack of information and resources deterring most of the uninsured who did not enroll for coverage on the exchanges in 2014, advisers are poised to play a pivotal role in 2015.

After a backlash from the broker and agent community, final rules on this topic show some changes from the government agency.

Variable hour and other part-time employee determinations are tough. Here’s how to advise your employer clients on what to do and what not to do.

While the uniform definition of marriage and clarification that, for all federal purposes, the terms spouse, husband and wife will be defined on a gender-neutral basis, questions have remained with regard to the effects of the post-Windsor guidance on qualified retirement plans and other employee benefit programs.

The Society for Human Resource Management’s new HR certification program is the best way to advance the profession, the organization says, despite concerns from the HR Certification Institute.