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February 2016 | Issue 04

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IRS Releases Tax Guidance on Same-sex Marriage

 

On Dec. 9, 2015, the IRS issued Notice 2015-86 to address how the Supreme Court's Obergefell ruling-which declared same-sex marriage legal in all 50 states-impacts employee benefit plans. According to the IRS, employees in same-sex marriages should be treated the same as employees in opposite-sex marriages for federal tax purposes, including employee health benefits. Learn More

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ACA Automatic Enrollment Requirement Repealed

 

On Nov. 2, 2015, President Obama signed into law the Bipartisan Budget Act of 2015, which includes a provision repealing the ACA's automatic enrollment requirement. Previously, under the ACA, certain large employers would have been required to automatically enroll new employees and re-enroll current employees in one of the employer's health plans, subject to a permissible waiting period. This requirement would have applied to employers subject to the Fair Labor Standards Act (FLSA) with more than 200 full-time employeesLearn More

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Final ACA Market Reform Rules Released

 

On Nov. 18, 2015, the Departments of Labor, Health and Human Services and the Treasury (Departments) issued final regulations regarding a number of ACA market reform requirements, including annual limits, dependent coverage up to age 26 and patient protections. While this final rule largely reaffirms proposed interim final rules, there are a few measures to be aware ofLearn More

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New Spending Bill Delays Cadillac Tax

 

On Dec. 18, 2015, President Barack Obama signed a $1.1 trillion year-end spending agreement into law that prevented a government shutdown and funds the federal government through the 2016 fiscal year. Among its many provisions, the new legislation affects three major Affordable Care Act (ACA) taxes. The first, and perhaps the most controversial, is the "Cadillac tax."  Learn More

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Brady, Chapman, Holland & Associates, Inc.

victoria.kidwiler@bch-insurance.com | www.bch-insurance.com

10055 West Gulf Bank | Houston, TX 77040 | 713.688.1500

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Copyright 2015. All Rights Reserved.

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