The Callan Institute conducted its 11th annual Defined Contribution (DC) Trends Survey in the fall of 2017. The survey incorporates responses from 152 plan sponsors,…
Online Form for Employers Offering Prescription Drug Coverage to Medicare Part D-Eligible Individuals The Medicare Modernization Act requires employers that provide prescription drug coverage to…
The Internal Revenue Service has announced that the 2018 annual limitation on health savings account (HSA) contributions by individuals with family coverage under a high…
The Internal Revenue Service has updated its Q&As regarding Form 1094-C and 1095-C information reporting by applicable large employers (ALEs)—generally those with at least 50…
Certain Employers Required to Electronically File Returns Employers subject to the Affordable Care Act’s (ACA) information reporting requirements are reminded that the deadlines to file…
The Internal Revenue Service released the updated withholding calculator and Form W-4 that it had promised for the new tax law to help taxpayers make…
H.R. 1, known as the Tax Cuts and Jobs Act, has changed the deductibility of certain meals and entertainment expenses. Prior to 2018, a taxpayer…
The Internal Revenue Service says that the Tax Cut and Jobs Act of 2017 does not affect the tax year 2018 dollar limitations for retirement…
Rule Would Permit Associations Based on Industry or Geography The U.S. Department of Labor (DOL) has issued a proposed rule which would allow employers to…
Requirement is Effectively Repealed Beginning in 2019 Individuals are reminded that the section of the Tax Cuts and Jobs Act which effectively repealed the individual…
Percentage Down from 2017 Under the employer shared responsibility (“pay or play”) provisions of the Affordable Care Act, applicable large employers—generally those who had 50…
Tax Previously Set to Become Effective in 2020 President Trump has signed the Extension of Continuing Appropriations Act, which (among other things) delays implementation of…
