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Category Archives: Cafeteria Plans
Sometimes Late is Better Than Never
Today, the IRS issued two Notices providing some more guidance about the Affordable Care Act. In Notice 2011-1, the IRS delayed that compliance with section 2716 of the Public Health Service Act Act is not required until after regulations or … Continue reading
Annual Limitation on Deductions for Health Savings Accounts for 2010
Today, the IRS released Revenue Procedure 2009-29 containing the inflation adjusted amounts for Heath Savings Accounts (HSAs) as determined under Code section 223 for 2010. For calendar year 2010, the annual limitation on deductions under Code section 223(b)(2)(A) is $3,050 … Continue reading
Posted in Cafeteria Plans
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Disabled by AIDS in 1994 Does Not Mean Still Disabled in 2006 According to 7th Circuit
If a condition is grave enough to warrant disability in 1994, why isn’t it sufficient to warrant disability in 2006? The 7th Circuit Court of Appeals addressed this question in Jenkins v. Price Waterhouse Long Term Disability Plan, No. 06 … Continue reading
Posted in Cafeteria Plans, Litigation
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Dept. of Labor Issues Model COBRA Notices
Today, the Dept. of Labor issued 4 Model Notices which can be used to comply with the notification requirements contained in the American Recovery and Reinvestment Act of 2009 (ARRA) relating to COBRA provisions. The Model Notices are: The full … Continue reading
Posted in Cafeteria Plans, DOL
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IRS Updates Dollar Limitations for Qualified Transportation Fringe Benefits
In Revenue Procedure 2008-66, the IRS has updated the dollar limitations for parking, transit passes, and carpooling or vanpooling fringe benefits. Specifically, effective for taxable years beginning in 2009, Code section 132(f)(2)(A) is updated to provide that the fringe benefit … Continue reading
Posted in Cafeteria Plans, IRS
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Supreme Court Rules Against MetLife in Gordian Knot of a Decision
Often the entity that administers the plan, such as an employer or an insurance company, both determines whether an employee is eligible for benefits and pays benefits out of its own pocket. We here decide that this dual role creates … Continue reading
Posted in Cafeteria Plans, Litigation
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Guidance on Funding Distributions from IRAs or Roth IRAs to Health Savings Accounts
Today, the IRS released 2 pieces of guidance for Health Savings Accounts (HSAs) – Notice 2008-51 and Notice 2008-52. First, the IRS released Notice 2008-51. It provides guidance on Code section 408(d)(9), which was added to the Tax Code in … Continue reading
Posted in Cafeteria Plans, IRS
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Wisconsin Supreme Court Finds Denial of Health Benefits Arbitrary and Capricious, Lacking Specificity
Yesterday, the Wisconsin Supreme Court decided Summers v. Touchpoint Health Plan Inc., No. 2005AP2643 (May 28, 2008), affirming the Wisconsin Court of Appeals decision ordering the case remanded and the participant’s benefits in the Kimberly Clark health plan reinstated as … Continue reading
Posted in Cafeteria Plans, Litigation
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Health Savings Account Limits Announced for 2009
The IRS released Revenue Procedure 2008-29, containing the 2009 inflation adjusted amounts determined under Code section 223(g) for Health Savings Accounts (HSAs). For calendar year 2009, the annual limitation is $3,000 for deductions under Code section 223(b)(2)(A) for an individual … Continue reading
Posted in Cafeteria Plans
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MetLife Day at the U.S. Supreme Court
Today, the U.S. Supreme Court heard oral argument in Metropolitan Life Ins. Co. v. Glenn, No. 06-923. MetLife v. Glenn is a case from the 6th Circuit Court of Appeals about conflicts of interest for ERISA administrators. The 6th Circuit … Continue reading
Posted in Cafeteria Plans, Litigation
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