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After being waived in 2019 and 2020 due to the pandemic, the San Francisco Health Care Security Ordinance (HCSO) annual employer reporting is back in effect. Employers must report on their 2021 HCSO compliance by May 2, 2022. If your organization is in San Francisco, you may have certain obl...
Allowing health plan changes outside of open enrollment without a permitted mid-year election change is risky. Doing so may lead to the following: 1. Cancellation of your group health insurance plan, 2. Disqualification of your cafeteria plan, and/or 3. Opening the door for litigation or claims...
If your organization is in San Francisco, you may have certain obligations to your employees under the Health Care Security Ordinance (HCSO). The HCSO can apply to an employer even if only one employee performs work in San Francisco. Employers are bound by the HCSO based on the tot...

A Review of the New IRS Guidance on COBRA Subsidies

On May 18, 2021, the IRS issued the COBRA subsidy guidance we’ve all been waiting for. Notice 2021-31 provides guidance on employer tax breaks under the American Rescue Plan Act (ARPA) for continuation health coverage under the Consol...

SF HCSO Required Employer Reporting

2020 Employer Annual Reporting Canceled! On May 4, 2021, the City of San Francisco waived the employer reporting requirement for the Health Care Security Ordinance (HCSO) and Fair Chance Ordinance (FCO) for calendar year 2020 due to the...

ERISA Delivery Requirements for Summary Plan Documents

Administrators of employee benefits plans that are subject to the Employee Retirement Income Security Act of 1974 (ERISA) are required to provide a summary plan description (SPD) to plan participants and beneficiaries. Below are the general distri...

IRS Increases 2021 PCORI Fee for Health Plans

Internal Revenue Service (IRS) issued Notice 2020-84 to increase the Patient-Centered Outcomes Research Institute (PCORI) fee amount for plan years ending on or after Oct. 1, 2020, and before Oct. 1, 2021. Under the Affordable Care Act (ACA...

Leave Laws & COVID-19

Today, I reached out to compliance and benefits attorney, Marilyn Monahan, to ask how COVID-19 might interact with leave laws. I’m sharing what I learned with the broader community. Employers should review their sick leave policies to determ...

Employers, Domestic Partnerships, and the IRS

Tax and Coverage Rules When it comes to health benefits for domestic partners, employers often struggle with the tax and coverage rules. Multiple factors compound the complexity, so if you’re not an expert, it’s easy to spin in circles...

HSA Expansion Option for Employers

If you're wondering how IRS Notice 2019-45 ("HSA Expansion") affects your employer-sponsored High-Deductible Health Plan (HDHP), you're not alone. This was the most asked question in a recent "2020 Employer Benefits Legisl...

Employee Benefits Legislative Trends for 2019

The Affordable Care Act (ACA) and the future of healthcare will remain a story to watch into 2019. And, in addition to staying apprised of what’s going on at the federal level, HR professionals will need to keep an eye on benefits legislation a...

IRS Extends Deadline to Issue Health Coverage Forms to Employees

3 Things You Need to Know The IRS has extended the due date for employers to provide 2018 health coverage information forms to individuals. Employers have until March 4, 2019. The extension means your employees may not receive Forms 1095-B or...

SF Paid Parental Leave Ordinance

San Francisco's Paid Parental Leave Ordinance requires employers to provide up to 6 weeks of supplemental compensation to employees who receive California Paid Family Leave benefits to bond with a new child. Employers with 20 or more employe...

[On-Demand Webinar] SF HCSO - Employer Basics

San Francisco's Health Care Security Ordinance (HCSO) Annual Employer Reporting Form is due April 30, 2018. Does it apply to you? If you have even 1 employee working in SF, it likely does. This 15-minute webinar provides a rundown for employ...

Domestic partnerships, civil unions, and health insurance: the basics

Health benefits for parties in a domestic partnership or civil union can be an effective recruiting tool. Domestic partnerships and civil unions historically provided coverage to same-sex couples. Yet health benefits for such parties can cost a compa...

UPDATE: New Law Eases PEO Migrations

On December 16, 2014, Congress passed the Small Business Efficiency Act (SBEA) and on January 1st of this year it formally took effect. After IRS delays, the law is now in full effect for employers. If you’re an employer this law affects you if...

FMLA Leave: Dads matter too!

Do you view FMLA leave after the birth of a child as a privilege exclusive to the mother? Perhaps you view a father’s paternity leave as an afterthought- a secondary concern that should cause as little disruption to your company as possible....

Do You Know How to Count FMLA Eligibility Hours?

One of the most problematic areas for you when it comes to determining an employee’s FMLA leave eligibility are hours of service.  It's important to note that the burden of proving that an employee has not met the hours of service lies...

Are you an FMLA Covered Employer?

A good starting point when it comes to the Family and Medical Leave Act (FMLA) is determining whether or not you are a “covered” employer.  A covered employer is typically a business with more than 50 staff members.  This a...

How to Fail at FMLA

Keeping lines of communication open and your supervisors educated is critical when employees request any leave- especially since they don’t need to specifically request FMLA leave in order to be entitled to it. Whether an employee req...

Lumity Spotlight Series: Family & Medical Leave Act

The Family and Medical Leave Act (FMLA) should demand your serious consideration as an eligible employer.  With lawsuits on the rise and requirements as stringent as ever it is an area of employment law you should know inside out.  Whether...

Intro to Workplace Wellness: Getting it Right

Implementing a wellness program in the workplace could be one of the most prudent decisions you ever make as an employer.  There are several obvious benefits as a healthy team is more motivated to stay at work, recovers from sickness quicke...

New Workplace Laws Require your Attention

New workplace laws have come into effect that could prove expensive if ignored. Failing to comply with the new laws could earn you civil fines and criminal penalties, not to mention irreversible damage to your company's reputation. Take these fiv...

Random FMLA Audits Loom: Prepare Yourself

If you are an employer with 50 or more workers, you’re probably aware of the Family and Medical Leave Act (FMLA). You might be fairly confident that your practices and procedures comply with current federal laws and regulations; or perhaps...

The Legal Side of Employee Health Savings Accounts

Health Savings Accounts (HSA) can help offset the costs of your employees’ medical care when they are enrolled in a High Deductible Health Plan (HDHP). Many employers find that the premium savings with HDHPs can be used to encourage their...

Spotlight Series: ACA Community Rating - How Data Can Help You Navigate Rate Shocks

Data drives decisions. No matter the size or relative impact of the decision, data is necessary. When the decision is as impactful as the kind of health insurance to choose for your employees, it becomes even more critical. Small and medium-sized...

Spotlight Series: The Employer Mandate 2015

Compliance with the employer mandate in the ACA isn’t hard with the right reporting system and technology. In this post, we’ll shine a light on what you need to know and do to comply. When you're done, get in touch with us and see how...