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Affordability Safe Harbors: Federal Poverty Level (2 of 3)
The IRS recently updated the affordability percentage to 9.78% for plan years that begin on or after Jan 1, 2020. This percentage is...

Sarah Borders
Aug 5, 20192 min read


Affordability Safe Harbors: Rate of Pay (1 of 3)
Recently the IRS updated the affordability percentage to 9.78% for plan years that start on or after Jan 1, 2020. This percentage is...

Sarah Borders
Jul 29, 20192 min read


IRS expands preventive care for HDHPs
On July 17th 2019, the IRS released Notice 2019-45 which adds to the list of preventive care benefits that can be covered under high...

Sarah Borders
Jul 22, 20192 min read


Summary of Material Modifications: What is it, who has to do it, and when is it due?
A summary of material modification (SMM) is required anytime there’s a “material” change to the SPD. The guidance doesn’t describe what...

Sarah Borders
Jul 13, 20192 min read


Form 5500s due 7/31 for 2018 calendar year plans
Employers must file Form 5500 by the last day of the 7th month following the last day of the plan year. This means plans that began Jan...

Sarah Borders
Jul 8, 20192 min read


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