Most Applicable Large Employers (ALEs) have worked out the major kinks in the ACA reporting process. Now, many employers are sorting out how to determine the full-time status of their ongoing employees. Certain types of leave can create a lot of confusion for ALEs when calculating hours of service, especially under the lookback ...
If certain conditions are satisfied, an applicable large employer may use one or more of the three affordability safe harbors to determine if it’s offering affordable coverage under the ACA. There are substantial limitations and risks associated with each safe harbor.
The federal poverty level safe harbor requires just one ...
Under recent IRS guidance, there will be minimal changes to the annual contribution limits to Health Savings Accounts (HSAs) that will be tax-deductible for 2017. Actually, there will only be one change from 2016. Under Rev. Proc. 2016-28, an individual may contribute $3,400 to an HSA under a high deductible health plan for 2017 ...