The non-discrimination rule that applies to some benefit plans will increase its impact once final regulations are released.  The 105(h) rules prohibited employers with self-funded plans from creating a benefit package that shows preference to some individuals over others. The IRS will include fully funded plans in this requirement once the regulatory guidance is released. [read more...]

A Section 125 Plan is an employer-provided benefit where the employee can choose from a range of different benefits and pay for them with pre-tax dollars.  Section 125 refers to the Internal Revenue Code section that governs the administration of these plans.  They are also called “cafeteria” plans because, like a cafeteria, the employee has his choice from a full menu of different options. [read more...]

Employers Responsible for Controlling the Cost of Health Care Premiums [read more...]

With the health care reform bill, comes many changes to both businesses as well as consumers, both of whom are now trying to navigate and understand the changes that are either coming or have already taken place. Some of these changes impact businesses, such as with the non-discrimination requirements that previously only applied to self-insured plans, but that now also apply to all fully-insured non-grandfathered plans. What does this mean for employers? [read more...]