HSRA, Women's Preventive Services: Required Health Plan Coverage Guidelines resource Agency Guidances OCEG Reviewed
The Affordable Care Act – the health insurance reform legislation passed by Congress and signed into law by President Obama on March 23, 2010 – helps make prevention affordable and accessible for all Americans by requiring health plans to cover preventive services and by eliminating cost sharing.
DOL, COBRA Continuation Coverage Assistance Under ARRA resource Agency Guidances OCEG Reviewed
The American Recovery and Reinvestment Act (ARRA) provides a COBRA premium reduction for eligible individuals who are involuntarily terminated from employment through the end of May 2010. Due to the statutory sunset, the COBRA premium reduction under ARRA is not available for individuals who experience involuntary terminations after May 31, 2010.
National Compensation Survey: Employee Benefits in the United States, BLS, March 2010 resource Research / Studies OCEG Reviewed
These data are from the National Compensation Survey (NCS), which provides comprehensive measures of occupation earnings, compensation cost trends, and incidence and provisions of employee benefit plans.
IRS Releases Draft W-2 Form for 2011, Relief for Employers (October 2010) resource Articles OCEG Reviewed
October 13, 2010: The IRS issued a draft Form W-2 for 2011. The IRS also announced that it will defer the new requirement for organizations to report the cost of coverage under an employer-sponsored group health plan. It is optional for employers to report this information in 2011.
DOL, Questions regarding Affordable Care Act Implementation resource Agency Web Sites OCEG Reviewed
Department of Labor's web page for frequently asked questions regarding the Affordable Care Act.
DOL, Interim Procedures for Internal Claims and Appeals under the Patient Protection and Affordable Care Act, Technical Release No. 2010-02 (2010) resource Agency Guidances OCEG Reviewed
Background: The Departments of Labor, Health and Human Services (HHS), and the Treasury (the Departments) have been issuing regulations in several phases to implement the revised PHS Act sections 2701 through 2719A and related provisions of the Affordable Care Act.
FASB, Proposed Accounting Standards Update: Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer’s Participation in a Multiemployer Plan (September 1, 2010) resource Standards and Guidelines OCEG Reviewed
Purpose: The FASB is issuing this proposed Update to obtain feedback from stakeholders on its proposed amendments for disclosing additional information about an employer’s participation in a multiemployer plan (for example, for pension or retiree healthcare).
FASB Proposes Disclosures About an Employer’s Participation in Multiemployer Plans (Deloitte, September 2010) resource Articles OCEG Reviewed
Vol. 17 Heads Up Issue 30 (Seotember 2, 2010)
DOL / ESBA, Final Interim Rule: Reasonable Contract or Arrangement Under Section 408(b)(2)—Fee Disclosure (July 16, 2010) resource National Regulations OCEG Reviewed
SUMMARY: This document contains an interim final regulation under the Employee Retirement Income Security Act of 1974 (ERISA or the Act) requiring that certain service providers to employee pension benefit plans disclose information to assist plan fiduciaries in assessing the reasonableness of contracts or arrangements, including the reasonableness of the service providers’ compensation and pot