Publications
Health Care Reform: Preventive Care Guidelines for Women
August 2011 - The Patient Protection and Affordable Care Act (PPACA) requires non-grandfathered health plans to cover preventive health services without imposing cost-sharing requirements for the services. PPACA’s preventive care mandate is generally effective for plan years beginning on or after Sept. 23, 2010. Read more
Cafeteria Plan Amendment – OTC Drugs and Medicines
June 2011 - As previously reported, beginning January 1, 2011, expenses incurred for medicines or drugs may be reimbursed from a health care flexible spending arrangement (FSA), health savings account (HSA), Archer medical savings account (Archer MSA) or health reimbursement arrangement (HRA) only if the medicine or drug requires a prescription, the drug is available over-the-counter but the individual obtains a prescription, or the drug is insulin. Read more
Health Care Reform: Form W‐2 Reporting Requirements Published
April 2011 - The Patient Protection and Affordable Care Act (PPACA) requires employers to report the aggregate cost of employer‐ sponsored group health plan coverage on their employees’ Forms W‐2. The purpose of the reporting requirement is to provide information to employees regarding how much their health coverage costs. Read more
California State Tax Issue – Up to Age 26 Coverage
April 2011 - On April 7, 2011, California Governor Brown signed Assembly Bill (AB 36) which conforms California state law with federal law to allow tax exclusions or deductions for employers providing health care coverage to dependents under age 27. The bill offers relief from imputing state income back to March 30, 2010, which is the date on which federal tax laws changed to waive dependency requirements for children up to age 26. Please see the attached reprint of our November 19, 2010 HCR Pathways which discussed this issue in greater detail. Read more
California State Tax Issue –
Up to Age 26 Coverage Will It Stay or Will It Go?
March 2011 - On November 19, 2010, Burnham Benefits addressed the California taxation issue in an HCR Pathways document. As we sit here today, the issue still exists. However, California Assembly Bill 36 (AB36), which will bring state income taxes into line with federal changes under the PPACA, is currently pending and moving through the California legislature at a rapid pace. Read more
Important Health Care Reform Legislative Update - House of Representatives Passes Legislation to Repeal PPACA
January 2011 - On January 19, 2011, members of the House of Representatives passed a bill by a vote of 245‐189 to repeal the health care reform legislation, also known as the Patient Protection and Affordable Care Act (PPACA). Three Democrats joined the House’s 242 Republicans in unanimously supporting the bill. Read more
Delayed Fully‐Insured Group Health Plan Non‐Discrimination Requirement
December 2010 - The health care reform law prohibits fully‐insured group health plans from discriminating in favor of highly compensated individuals. If a fully‐insured plan loses grandfather status, it will have to comply with “rules similar” to the non‐discrimination rules found in Section 105(h) of the Internal Revenue Code applicable to self‐funded plans. Under the law, this requirement took effect on the first day of the first plan year on or after September 23, 2010. Read more
Forms and Additional Guidance Now Available on Small Business Health Care Tax Credit
December 2010 - The Internal Revenue Service has released final guidance for small employers eligible to claim the new small business health care tax credit for the 2010 tax year. Read more
California and Federal Taxation Issues – Up to Age 26 Coverage
November 2010 - To determine how to treat the value of health coverage for the dependents of employees—and whether to include the value of that coverage in the employee’s gross income—employers and taxpayers need to consider whether the dependent qualifies as a dependent under Section 152 of the Internal Revenue Code. This is true under both federal and California law. Except for the treatment of certain domestic partner relationships, California and federal law generally follow the same rules on the tax treatment of dependent coverage. Read more
Reimbursement Changes for Over‐the‐Counter Drugs
September 2010 - The Patient Protection and Affordable Care Act (PPACA) changed the requirements related to reimbursements for over‐the‐counter (OTC) drugs. These changes affect health FSAs, HRAs, HSAs and Archer MSAs, which will need a prescription to reimburse the costs of OTC drugs purchased after December 31, 2010. Read more
Financial Implications of Health Care Reform
September 2010 - Under the Patient Protection and Affordable Care Act (PPACA) as amended by the Health Care and Education Reconciliation Act, employers will soon have to make changes to their health plans that will most likely have financial implications. This article analyzes the financial implications of some of the provisions and offers employers some recommendations to consider as they adapt to the changes ushered in by the new law. Read more
Health Care Reform for Small Employers – Small Business Employer Tax Credit
August 2010 - Under the recently enacted health care reform law, many small businesses and tax‐exempt organizations that provide health insurance coverage to their employees now qualify for a special tax credit. Read more
Health Care Reform – Additional Provisions Affecting Small Employers
August 2010 - In addition to the health care reform provisions affecting all employers, there are some additional provisions that specifically affect small employers. The definition of “small employer” differs for each of these provisions. Please see below for the respective provisions and whether or not they affect you based on your company size. Read more
Health Care Reform ‐ Preventive Health Services Coverage Guidelines
August 2010 - The Patient Protection and Affordable Care Act requires new health plans to cover preventive health services without imposing cost‐sharing requirements for the services. On July 14, 2010, the Departments of Health and Human Services (HHS), Labor and Treasury issued interim final rules relating to coverage of preventive services. This requirement is generally effective for plan years beginning on or after September 23, 2010 and does not apply to grandfathered health plans. Read more
Health Care Reform – Interim Final Rules on New Appeals Process
August 2010 - Under the Patient Protection and Affordable Care Act, a non-grandfathered group health plan must adopt an improved internal claims and appeals process and follow minimum requirements for external review. On July 23, 2010, interim final regulations were issued implementing these requirements (the Interim Final Rule). The appeals process rules are effective for plan years beginning on or after September 23, 2010. Comments on the Interim Final Rule are being accepted until September 21, 2010. Read more
Health Care Reform: Grandfathering Rules Clarified
July 2010 - The health care reform law passed earlier this year brings many changes to employers and health plans. The extent of the impact will depend, in part, on whether you maintained a health care plan on March 23, 2010, the date the primary legislation was enacted. If your company sponsored a plan on that date, it is considered a “grandfathered” plan. Grandfathered plans are exempt from certain health care reform requirements, such as no cost‐sharing for preventive care and other patient protections. Read more
Burnham Benefits Interviewed on Critical Mass for Business Internet Radio Show
July 2010 - On July 6, 2010, Ed Bray, Burnham Benefits’ Director of Compliance, had the opportunity to be interviewed regarding health care reform’s impact on employers on the Critical Mass for Business Radio Show on OC Talk Radio.net. Read more
Special Edition Health Care Reform Legislation
March 2010 - As always Burnham Benefits strives to keep our clients informed of pertinent legislative updates. However, as health care reform is one of the largest legislative changes to hit our country, we anticipate there will be updates on a daily basis. We commit to keeping you informed without inundating you with information. Read more
Health Care Reform Update: Part II
April 2010 - This is the second in a series of Updates we will issue on Health Care Reform. Future Updates will further analyze these and other important provisions of this new legislation.
With the passing of this legislation comes many questions and uncertainties regarding the components and the implementation timeline. Burnham Benefits is committed to ensuring that you are kept up‐to‐date with reform developments and aware of any potential impact that this legislation may bring.
This Health Care Reform Legislative Update Part II provides a timeline of the mandates that affect employers and group health plans with key reform provisions as we know them today. Read more