Compliance Corner
January 8, 2019


Podcast Episode 46: What Employers Should Know: District Court Ruling on the Constitutionality of the Individual Mandate and the ACA
2019 Client Training Webinars
Form W-2 Cost of Coverage Reporting

Health Care Reform

Federal District Court Invalidates the ACA
Ninth Circuit Narrows Application of Injunction on Contraceptive Mandate Exemptions

Federal Health Updates

EEOC Wellness Incentive Rule Removed
IRS Releases 2019 HSA Reporting Forms 1099-SA and 5498=SA and Instructions
IRS Published Guidance for Tax-Exempt Organizations on Nondeductible Parking Benefits, Including Limited UBI Relief
Company Ordered to Pay Restitution after DOL Investigates Tobacco Surcharge Failures
IRS Announces 2019 Mileage Rates for Medical Expenses

Retirement Updates

IRS Updates Publication 571 on 402(b) Plans

State and Territory Updates

New York


With the ACA Section 6056 employer reporting deadlines fast approaching, what are some of the most common reporting errors that employers make?


Podcast Episode 46: What Employers Should Know: District Court Ruling on the Constitutionality of the Individual Mandate and the ACA

In this episode, Suzanne and Chase review the recent district court ruling that the individual mandate is unconstitutional and, as a result, the entire ACA is invalid. While the ACA remains in place pending appeal, Suzanne outlines the basis for the case, the reason why intervening states had to step in for the DOJ, and why the individual mandate may or may not be “inseverable” from the rest of the ACA. Suzanne gives a basic overview of civil procedure and appeals, and describes the process by which the case here will be appealed. Suzanne and Chase also discuss a bit of constitutional law and the balance of powers — the limitations on courts as they interpret and decide the constitutionality of legislation passed by Congress. The two close with important points on employer obligations while the case is appealed and the potential political fallout with a split Congress and the looming 2020 elections.

Every other week, NFP's legal experts make the subject of compliance personal for a wide audience. By breaking down the daunting details of emerging policies and bridging the gap between legislation and what it means for the listener, Chase Cannon and Suzanne Spradley make compliance issues relatable and relevant. Visit our Soundcloud page every two weeks for the most up-to-date episode.

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2019 Client Training Webinars

NFP’s Benefits Compliance team is providing new training opportunities in 2019 for clients based on the survey results we received. We will now offer a client webinar on the third Wednesday of each month. The series will be called “Get Wise Wednesday” and will replace the previous format of three webinars in the second month of each quarter. The webinars will be one hour in length and will still offer HRCI credit for attendees.

The first webinar is Wednesday, Jan. 16 from 2:00 to 3:00 p.m. CT (3:00 to 4:00 p.m. ET). The speaker will be Jason Karn with Total HIPAA Compliance who will present “Make a Resolution to Comply with HIPAA.” Registration is available here.

Form W-2 Cost of Coverage Reporting

Large employers must report the cost of group health coverage provided to employees on the Form W-2. The requirement applies to employers that filed 250 or more Forms W-2 in 2017. Employer aggregation rules do not apply for this purpose. In other words, the number of Forms W-2 is calculated separately without consideration of controlled groups. Indian tribes, self-funded church plans and employers contributing to a multiemployer plan are exempt from the Form W-2 reporting requirement.