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Legislative Compliance,
Human Resource News & Wellness Library
 
Welcome to the MacCorkle Digital Library!
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Our library provides easy access to important resources including recent legislative briefs and Health Care Reform updates. 

In addition, you'll find issues of our two monthly newsletters for the HR professional: the "Benefits Buzz"providing compliance and human resource news, and "Live Well Work Well" bringing the reader tips for a healthy lifestyle.

We hope you find these resources interesting and meaningful!
 
 
 

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TableofContents
Table of Contents:
 
1) Health Care Reform:
Key updates to the landmark Patient Protection and Affordable Care Act.  
 
2) Legislative Briefs:  
Insights into important employee benefit legislation.  
 
3) Benefits Buzz:   
Our monthly newsletter providing compliance and HR items of interest.    
 
4) Benefits Bulletins:
Quarterly summary of current issues that impact all in the Employee Benefits field.
 

Our monthly newsletter with friendly tips for Healthy Living.

 
ACA-HealthCareReform
 
Health Care Reform - Affordable Care Act
  • 2013 Compliance Checklist  (11/2/2012)
  • In light of the Supreme Court's June 28, 2012, decision to uphold the health care reform law, or Affordable Care Act (ACA), employers must continue to comply with ACA mandates that are currently in effect. Employers must also prepare to comply with ACA changes that will go into effect in the future. To prepare for upcoming changes, employers need to be aware of the ACA mandates that will go into effect in 2013.
  • Health Care Reform Timeline  (12/10/2012)
  • This MacCorkle Insurance Service Legislative Brief provides a timeline of the implementation of key ACA reforms that affect employers and individuals.
  • ACA & W-2 Reporting Video  (1/4/2013)
  • View this video for insights into W-2 reporting requirements under the Health Care Reform legislation; including who the requirement applies to, when it goes into effect and what to report.
  • IRS Q&As on Form W-2 Reporting  (1/4/2013)
  • The IRS's interim guidance is written in question-and-answer (Q&A) format and provides information on a variety of issues related to the Form W-2 reporting requirement.
  • IRS Issues Additional Guidance on W-2 Reporting  (12/5/2012)
  • The Affordable Care Act (ACA) requires employers to report the aggregate cost of employer-sponsored group health coverage on employees' Forms W-2. The purpose of the reporting requirement is to inform employees about the cost of their health coverage. The reporting does not cause employees' health coverage to become taxable to them.
  • Proposed Rules on Additional Medicare Tax  (1/4/2013)
  • Under the Affordable Care Act (ACA), effective Jan. 1, 2013, employers must withhold an additional tax of 0.9 percent on wages in excess of $200,000 that any of their employees receive in a calendar year.
  • Q&As on Additional Medicare Tax  (1/4/2013)
  • The Internal Revenue Service (IRS) issued answers to frequently asked questions (FAQs) regarding the Additional Medicare Tax.
  • Sixty Day Notice of Plan Changes  (1/5/2013)
  • In addition to the SBC, ACA requires plans to keep the SBC up-to-date by giving at least 60 days' advance notice of certain changes to their plans.
  • Summary of Benefits and Coverage - Video  (7/24/2012)
  • The Summary of Benefits and Coverage, or SBC, is a concise explanation of benefits to be provided to employees. In this video, learn more about the SBC including proper format, content to include and potential penalties for not providing a SBC.
  • Summary of Benefits and Coverage - FAQs  (1/7/2013)
  • On Feb. 14, 2012, the Departments of Labor, Health and Human Services (HHS), and the Treasury (Departments) issued final regulations regarding the SBC. To answer additional questions regarding the SBC, the Departments have issued Frequently Asked Questions (FAQs).
  • Final Guidance on Summary of Benefits & Coverage  (2/14/2012)
  • The Departments of Health and Human Services, Labor and Treasury (Departments) released much-anticipated final guidance on the requirement for health plans and health insurance issuers to provide a summary of benefits and coverage to applicants and enrollees.
  • IRS Provides Guidance on FSA Limit  (6/4/2012)
  • The Affordable Care Act (ACA) imposes a $2,500 limit on salary reduction contributions to a health flexible spending account (FSA) offered under a cafeteria plan. This limit is applicable to grandfathered and non-grandfathered health FSAs. ACA provides that this change is effective for taxable years beginning after Dec. 31, 2012. The $2,500 limit will be indexed for cost-of-living adjustments for 2014 and later years.
  • ACA Proposed Fees   (1/3/2013)
  • ACA created the PCORI funded by comparative research fees. In addition reinsurance fees are effective 2014 through 2016.
  • Play or Pay Rules  (11/20/2012)
  • The Affordable Care Act (ACA) brings many changes to employers and health plans. One these change essentially amounts to a requirement for some employers to offer a certain level health care coverage to their employees or face penalties.
  • ACA Proposed Rules on Wellness  (1/3/2013)
  • ACA includes provisions to encourage wellness programs in group health coverage.
  • HHS Issues FAQs on EHBs  (1/3/2013)
  • Effective in 2014 ACA requires non-grandfathered plans to cover essential health benefits (EHBs).
  • Obama Wins Re-election, ACA Here to Stay   (12/5/2012)
  • After hard-fought campaigns by both candidates, President Barack Obama has been re-elected for a second term in office. Obama's victory in the election, along with last summer's Supreme Court decision upholding the health care reform law, cements the Democratic Party's dedication to the legislation.
  • Temporary Guidance on 90-day Waiting Period  (12/5/2012)
  • For plan years beginning on or after Jan. 1, 2014, the Affordable Care Act (ACA) prohibits group health plans and group health insurance issuers from applying any waiting period that exceeds 90 days. ACA's 90-day waiting period requirement does not require an employer to offer coverage to any particular employee or class of employees, including part-time employees. It only prevents an otherwise eligible employee (or dependent) from having to wait more than 90 days before coverage under a group health plan becomes effective.
  • IRS Issues Guidance on Employer Penalties   (12/5/2012)
  • Effective for 2014, the Affordable Care Act (ACA) imposes "pay or play" requirements on large employers to encourage them to provide group health plan coverage for their employees. A large employer for this purpose is one that employed at least 50 full-time employees, including full-time equivalents, on business days during the preceding calendar year.
  • Supreme Court Upholds ACA  (6/28/2012)
  • The Court upheld the entire law, holding that Congress acted within its constitutional authority when enacting the individual mandate.
  • Preventive Care Guidlines for Women  (8/18/2011)
  • The Patient Protection and Affordable Care Act (PPACA) requires non-grandfathered health plans to cover preventive health services without imposing cost-sharing requirements for the services.
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LegislativeBriefs
 
Legislative Briefs

  • Healthy SF Update, Annual Reports due April 30  (3/29/2012)
  • Employers with employees working in San Francisco (Covered Employers) must file an annual report to the City on its health care expenditures made for the employees working in San Francisco.
  • Amendment to Healthy San Francisco  (1/24/2012)
  • San Francisco businesses should take notice of the recently amended Health Care Security Ordinance (HCSO).
  • 2011 California Legislative Roundup  (11/22/2011)
  • As 2012 approaches, National Health Care Reform remains center stage. However, California employers also must pay attention to changes in state and local laws/regulations.
  • Medicare Part D Disclosure Notice  (9/29/2011)
  • The Medicare Prescription Drug, Improvement and Modernization Act of 2003 (MMA) made changes to the existing Medicare program and created a voluntary prescription drug program, called Medicare Part D, for Medicare eligible individuals.
  • Final NLRA Notice Requirements  (9/20/2011)
  • The National Labor Relations Board (NLRB) has issued a Final Rule requiring most private-sector employers - including those without a union in the workplace - to notify employees of their rights under the National Labor Relations Act (NLRA) by posting a notice.
  • COBRA Premium Expires  (8/29/2011)
  • The American Recovery and Reinvestment Act of 2009 (ARRA) provided a temporary subsidy for the cost of COBRA coverage for certain individuals who were involuntarily terminated from employment.
  • OTC Reminder  (6/28/2011)
  • If a sponsor has an IRC Section 125 (Cafeteria Plan) with a health care spending account component, the sponsor must amend the plan no later than June 30, 2011 eliminating coverage for over-the-counter non-prescribed drugs and medicines (OTC) as of January 1, 2011.
 
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BenefitsBuzz
 
Benefits Buzz
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BenefitsBulletin
 
Benefits Bulletin
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LWWW
 
Live Well Work Well
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HCReformPastIssues
 
Health Care Reform - Past Issues...
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