Baldwin Bulletin
Internal Revenue Service (“IRS”) Releases Draft Publication 15-B (Fringe Benefits)
The IRS issued an early release draft of their annual Publication 15-B. The draft contains tax forms, instructions, and other...
Baldwin Bulletin
Nondiscrimination in Action, Part III: Group Term Life Insurance Plans
Part I: Nondiscrimination for Group Term Life Insurance Plans Excludable up to $50,000. Group term life insurance coverage is deductible...
Baldwin Bulletin
IRS Expands List of Preventive Care Benefits for High Deductible Health Plans (“HDHP”)
On October 17, 2024, the IRS issued Notice 2024-75 (“Notice”) to expand the list of preventive care benefits permitted to be provided...
Baldwin Bulletin
HHS Office for Civil Rights Settles Two Ransomware Cybersecurity Investigations Totaling $590,000
On October 6 and 31, 2024, the Department of Health and Human Services (“HHS”) and the Office for Civil Rights...
Baldwin Bulletin
California Corner: California Enhances Oversight of Recordkeeping and Claim Reimbursement Requirements for Health Care Service Plans
On September 27, 2024, Governor Newsom signed Assembly Bills AB 3221 and AB 3275 into law. These laws aim to...
Baldwin Bulletin
Mandatory Extension of Certain Deadlines for Health Benefit Plans Due to Recent Natural Disasters
On November 8, 2024, the Employee Benefits Security Administration, the Department of Labor, and the Internal Revenue Service, Department of...
Baldwin Bulletin
Navigating FMLA Compliance During Mergers and Acquisitions (a BRCC White Paper)
Mergers and acquisitions (“M&A”) are complex transactions with far-reaching implications, including potential impacts on compliance obligations, liabilities and rights. One...
Baldwin Bulletin
The Mental Health Parity and Addiction Equity Act (“MHPAEA”) Final Rule and its Intersection with the §1557 Final Rule
The Mental Health Parity Addiction and Equity Act (“MHPAEA”) provides regulations designed to ensure parity between employee benefit plans covering...
Baldwin Bulletin
Question of the Month - December
Question How do employers or plan sponsors determine if they are an applicable large employer (“ALE”) under the Affordable Care...
Compliance Alert
Mandatory Extension of Certain Deadlines for Health Benefit Plans Due to Recent Natural Disasters
Overview Mandatory Extension of Certain Deadlines for Health Benefit Plans Due to Recent Natural Disasters. Employer Action Items Employers directly...
Baldwin Bulletin
Updated Cybersecurity Guidance for Employee Benefit Plans
In Compliance Assistance Release No. 2024-01, the U.S. Department of Labor’s Employee Benefits Security Administration (“EBSA”) confirmed that the cybersecurity...
Baldwin Bulletin
Upcoming Compliance Deadlines - November
Employers must comply with numerous reporting and disclosure requirements in connection with their group health plans. Please note the following...
Baldwin Bulletin
2024-2025 ACA Reporting Office Hours with BRCC Compliance Experts
The BRCC announces a new series of open office hours with our ACA compliance experts, designed specifically for the 2024-2025...
Baldwin Bulletin
2025 Open Enrollment Checklist
To prepare for open enrollment, employers who sponsor group health plans should be aware of compliance changes affecting the design...
Baldwin Bulletin
2024 ACA Reporting Forms and Instructions Finalized
The Internal Revenue Service (“IRS”) has released the final 2024 forms for reporting under Internal Revenue Code (“IRC”) Sections 6055...
Baldwin Bulletin
Nondiscrimination in Action – 2nd Article - Self-insured Group Health Plans
Part I: NONDISCRIMINATON FOR SELF-INSURED PLANS The Internal Revenue Code (“IRC”) §105(h) nondiscrimination rules generally apply to self-insured medical reimbursement...