Volume 5, Number 5

Health Care Reform Updates
Beware: Next Year, HSA-Compatible HDHPs Cannot Use ACA Out-of-Pocket Limit 
Lockton Health Reform Blog

A recent announcement of 2015 inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) does not apply to ACA out-of pocket limits. Increases in health insurance premiums are outstripping increases in the cost of other items. In turn, this widens the gap between ACA cost-sharing limits and maximum HDHP out-of-pocket limits. For full article, click here



Talk to Employee

Failure to Address the 90-Day Waiting Period Rule in a Handbook or CBA Can Cause Problems 

The 90-day waiting period rule took effect for plan years beginning on or after January 1, 2014, but many plan sponsors have yet to update their work policies (for example, employee handbooks and CBAs) in order to coordinate their provisions with the rule. The full article is available here.
Updated Model CHIP Notice Available for Employers
The Business Key Corporation
Before the start of each plan year, employers in states that provide premium assistance through Medicaid or the Children's Health Insurance Program (CHIP) must notify employees of potential opportunities for assistance in obtaining health coverage. The updated model notice is available here.  

Some plans mail the notice separately, but others choose to include the notice in annual enrollment packets. For assistance with the notice, please contact your BSG representative.



HSA Contribution Limits and Minimum Deductibles Adjusted for Inflation

Internal Revenue Service


The IRS has released the 2015 inflation adjusted amounts for health savings accounts (HSAs). To be eligible to contribute to an HSA, an individual must be covered under a high deductible health plan (HDHP) and meet certain other eligibility requirements.


Annual Contribution Limitation: For calendar year 2015, the annual limitation on HSA deductions for an individual with self-only coverage under an HDHP is $3,350. The annual limitation on HSA deductions for an individual with family coverage under an HDHP is $6,650.


High Deductible Health Plan: For calendar year 2015, a "high deductible health plan" is defined as a health plan with an annual deductible that is not less than $1,300 for self-only coverage or $2,600 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $6,450 for self-only coverage or $12,900 for family coverage.



DOMA Supreme Court prop 8

On the Way: Employee Premium Tax Credit Notices from Exchanges

Wolters Kluwer 


Employers with employees who obtained health coverage through an Exchange need to have a procedure in place for dealing with notices from the Exchanges regarding premium tax credits. Read full article here.



Enlighten LegisUpdate
Special Alert - FSA with Rollover and HSA Contributions

McGraw Wentworth


A recent IRS memo addresses seven different scenarios related to FSA rollovers and HSA contributions. This is helpful information for employers who want to allow rollovers, but not restrict employees from contributing to an HSA. Read the full article here.



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 Enlighten - BSG Events

2014 Chicago Mid-Sized Retirement & Healthcare Plan Management Conference
June 8-11, 2014
Click here for more information.
Speakers: Jerry Frye, President; Michelle Spehr, Health and Wellness Consultant; and Sara Russell Rodriguez, VP Clinical Analytics


Client Reminder: More information regarding Health Care Reform and other benefit resources are available on the HR360 website, available to BSG clients under the "Resources" menu of your HR Express website.
BSG subscribes to this service for your benefit. If you would like to learn more regarding this resource, please contact your account management team at BSG. 
Additional Tools:
  • Pay or Play Toolkit
  • 2014 Health Care Reform Checklist
  • Performance Review Builder 



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Enlighten is published by The Benefit Services Group, Inc., (BSG®) and is provided free of charge to select BSG client representatives and associates.


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The preceding is not intended to be and is not offered as legal advice. We are prohibited from the practice of law. Compliance is the responsibility of the employer or Plan sponsor and affected employees who should seek their own legal counsel regarding questions about information presented in this newsletter.


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