ThomsonReuters
DECEMBER 17, 2020
IRS Notice 2020-86 (Dec. 9, 2020). Available at [link]. The IRS has issued Notice 2020-86 to answer frequently asked questions about the SECURE Act’s provisions affecting safe harbor plans (see our Checkpoint article ). Section 102 of the SECURE Act raised the maximum deferral percentage for plans using the safe harbor for qualified automatic contribution arrangements (QACAs) from 10% to 15%.
ThomsonReuters
DECEMBER 17, 2020
With the recent rash of public company fraud issues that were missed both internally and by external auditors, there has been a lot of negative news coverage for the accounting industry. But what does this mean for small CPA firms who don’t perform audits? In this episode of Pulse of Practice “Should a Small Firm Care?”, Paul Miller, CPA from Business by Design , and I are joined by Brian Fox, Founder of Confirmation, part of Thomson Reuters.
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ThomsonReuters
DECEMBER 17, 2020
QUESTION: Everybody in the employee benefits field uses acronyms like ADA, MSP, and PHI. What do these and other employee benefits acronyms stand for? ANSWER: Here’s an explanatory list of common acronyms primarily used in our COBRA, HIPAA, and Group Health Plan Mandates manuals. (Last week’s Question of the Week included acronyms primarily used in our ERISA Compliance, Self-Insured Health Plans, Cafeteria Plans, Consumer-Driven Health Care, and Fringe Benefits manuals, and next week, we’ll
ThomsonReuters
DECEMBER 17, 2020
Final Rules: Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage, 26 CFR Part 54; 29 CFR Part 2590; 45 CFR Part 147; 85 Fed. Reg. 81097 (Dec. 15, 2020). Available at [link]. The DOL, IRS, and HHS have issued regulations to provide greater flexibility for grandfathered group health plan sponsors and insurers to make certain cost-sharing changes without causing a loss of grandfather status.
Speaker: Susan Spencer, Principal of Spencer Communications
Intent signal data can go a long way toward shortening sales cycles and closing more deals. The challenge is deciding which is the best type of intent data to help your company meet its sales and marketing goals. In this webinar, Susan Spencer, fractional CMO and principal of Spencer Communications, will unpack the differences between contact-level and company-level intent signals.
ThomsonReuters
DECEMBER 17, 2020
For several years now, businesses with supply chains that include the United Kingdom and the European Union have been warned that they should prepare for inevitable changes and disruptions as a result of Brexit. But with mere weeks to go before Brexit’s January 1, 2020 deadline and still no free trade agreement between the UK and the EU, the question no one can definitively answer is: What should businesses be preparing for?
ThomsonReuters
DECEMBER 17, 2020
Rollover Rules for Qualified Plan Loan Offset Amounts, 26 CFR Part 1, __Fed. Reg. __ (__). Available at [link]. The IRS has released final regulations on the extended rollover period for qualified plan loan offset amounts (QPLOs). A QPLO occurs when a participant’s account balance in a qualified retirement plan (such as a 401(k) plan) is reduced to repay a plan loan, and that reduction occurs solely due to termination of the plan or the participant’s failure to meet the loan’s repayment terms b
Business Valuation Zone brings together the best content for business valuation professionals from the widest variety of industry thought leaders.
ThomsonReuters
DECEMBER 17, 2020
DaVita Inc. v. Amy’s Kitchen, Inc. 2020 WL 6887338 (9th Cir. 2020). Available at [link]. A provider of end-stage renal disease (ESRD) treatment sued an employer and the employer’s self-insured health plan, alleging that the plan violated the Medicare Secondary Payer (MSP) rules when it adopted a cost-containment program for kidney dialysis treatments, eliminating in-network coverage and reducing reimbursement for kidney dialysis treatment.
ThomsonReuters
DECEMBER 17, 2020
Rutledge v. Pharmaceutical Care Mgmt. Assoc., 2020 WL 7250098 (U.S. 2020). Available at [link]. The U.S. Supreme Court has held that a state law regulating the relationship between pharmacies and pharmacy benefit managers (PBMs) is not preempted by ERISA, reversing an appellate court decision (see our Checkpoint article ). PBMs manage prescription drug benefits on behalf of health plans by, among other things, negotiating prescription drug prices with drug manufacturers and reimbursing pharmac
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