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Summary Annual Report for Calendar Year Plans Due 9/30
The Summary Annual Report (SAR) must be given to plan participants within 9 months of the end of the plan year if the employer had to...

Sarah Borders
Sep 9, 20191 min read


Self-insured plans have to contend with 105 nondiscrimination rules
If an employer decides to vary employer contributions based on business-related classifications, they are generally allowed to do so as...

Sarah Borders
Sep 2, 20192 min read


Can an employer give better benefits or contributions to certain employees?
Whenever an employer wants to vary employer contributions or benefits for different classes of employees, and also allows pre-tax...

Sarah Borders
Aug 27, 20192 min read


Watch out for tobacco surcharges
Wellness programs are a popular method used to control claims costs, but many don’t realize that these programs are highly regulated. ...

Sarah Borders
Aug 19, 20193 min read


Affordability Safe Harbors: the W-2 method (3 of 3)
The IRS recently updated the affordability percentage to 9.78% for plan years that begin on or after Jan 1, 2020. As a reminder, this...

Sarah Borders
Aug 12, 20192 min read


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