Documents and Resources
ACA
ACA Quick Reference Guide for California Small Group Employers
This guide gives a general overview of the various requirements that employers are subject to under the Affordable Care Act.
This guide gives a general overview of the various requirements that employers are subject to under the Affordable Care Act.
2018 Employer Mandate Penalties
This document outlines the different penalties that are can be triggered when an Applicable Large Employer does not offer minimum essential coverage, or affordable coverage that provides minimum value. This piece also explains how each penalty is assessed by the IRS.
This document outlines the different penalties that are can be triggered when an Applicable Large Employer does not offer minimum essential coverage, or affordable coverage that provides minimum value. This piece also explains how each penalty is assessed by the IRS.
A-B-C's of IRS Form 1095
This document breaks down the different versions of IRS Form 1095 by outline who each version must be sent to and who is responsible for sending each form.
This document breaks down the different versions of IRS Form 1095 by outline who each version must be sent to and who is responsible for sending each form.
Employer Reporting Responsibilities: 2017 Tax Year Penalty Amounts For IRS Forms That Are Due 1/1/2018 - 12/31/2018
This document lays out the various penalties that Applicable Large Employers and employers who offer a self-funded plan are subject when they file their IRS Forms 1095-B/C and 1094-B/C after the required deadline. As you can see, the penalties increase the more the employer waits and the fines are very steep for intentional disregard.
This document lays out the various penalties that Applicable Large Employers and employers who offer a self-funded plan are subject when they file their IRS Forms 1095-B/C and 1094-B/C after the required deadline. As you can see, the penalties increase the more the employer waits and the fines are very steep for intentional disregard.
What Does My Employee Count Mean?
Employers must determine whether their group size affects their COBRA status, Medicare Primary/Secondary status, and their ALE status. This document helps an employer differentiate the different methods that are applied for determining each respective status.
Employers must determine whether their group size affects their COBRA status, Medicare Primary/Secondary status, and their ALE status. This document helps an employer differentiate the different methods that are applied for determining each respective status.
Rate of Pay Affordability Chart: California 2018
This chart was created as an aide to employers when determining affordability using the rate of pay safe harbor for its eligible full-time employees. With this reference sheet, an employer can determine the maximum its employees can pay on a per month basis based on their rate of pay.
This chart was created as an aide to employers when determining affordability using the rate of pay safe harbor for its eligible full-time employees. With this reference sheet, an employer can determine the maximum its employees can pay on a per month basis based on their rate of pay.
Important Considerations for Employees Before Deciding to Waive Coverage
This was designed for an employer to pass out to employees during open enrollment. This document explains to the employee that it might not qualify for a Premium Tax Credit if it waves employer-sponsored coverage that is considered affordable.
This was designed for an employer to pass out to employees during open enrollment. This document explains to the employee that it might not qualify for a Premium Tax Credit if it waves employer-sponsored coverage that is considered affordable.
Group Size, Full-Time Equivalent, and Affordability Calculators
Contact for access to the calculators.
These tools help determine if your group size is subject to ACA "play or pay" mandates or whether the plan(s) offered are affordable (according to ACA requirements). Under the ACA, employers with 50 or more FT+FTE employees are required to offer FT employees and their dependents (children to age 26) health care coverage that meets ACA requirements or face a penalty. While the federal statute defines "full-time" as an employee who provides an average of 30 hours of service per week or 130 hours of service per month, there is some confusion as to how full-time equivalent is calculated and applied, particularly with respect to part-time, variable-hour and seasonal employees. Agent
Contact for access to the calculators.
These tools help determine if your group size is subject to ACA "play or pay" mandates or whether the plan(s) offered are affordable (according to ACA requirements). Under the ACA, employers with 50 or more FT+FTE employees are required to offer FT employees and their dependents (children to age 26) health care coverage that meets ACA requirements or face a penalty. While the federal statute defines "full-time" as an employee who provides an average of 30 hours of service per week or 130 hours of service per month, there is some confusion as to how full-time equivalent is calculated and applied, particularly with respect to part-time, variable-hour and seasonal employees. Agent
ERISA
ERISA Compliance Checklist
Use this quick evaluation to get an initial understanding of your ERISA compliance status.
Use this quick evaluation to get an initial understanding of your ERISA compliance status.
Understanding ERISA
This document provides a general overview of the different compliance aspects in regards to ERISA to all employers are subject to.
This document provides a general overview of the different compliance aspects in regards to ERISA to all employers are subject to.
Reporting and Disclosure Guide for Employee Benefit Plans
This document provides a general overview of the different compliance aspects in regards to ERISA to all employers are subject to. There are required notices that are not covered in this piece, however, the Department of Labor created a Reporting and Disclosure Guide for Employee Benefit Plans that covers most of the required notices. WBCompliance always recommends that an employer check with a TPA or ERISA attorney to ensure it is in full-compliance with ERISA law.
This document provides a general overview of the different compliance aspects in regards to ERISA to all employers are subject to. There are required notices that are not covered in this piece, however, the Department of Labor created a Reporting and Disclosure Guide for Employee Benefit Plans that covers most of the required notices. WBCompliance always recommends that an employer check with a TPA or ERISA attorney to ensure it is in full-compliance with ERISA law.
COBRA
COBRA Basics Reference Sheet
This piece is an easy-to-use reference tool for the most important aspects of COBRA. The rules and regulations governing COBRA continuation coverage are extensive and this overview does not contain all of the information about any part of COBRA law. It is simply a handy tool for when you need a quick reminder or a starting point for deeper learning.
This piece is an easy-to-use reference tool for the most important aspects of COBRA. The rules and regulations governing COBRA continuation coverage are extensive and this overview does not contain all of the information about any part of COBRA law. It is simply a handy tool for when you need a quick reminder or a starting point for deeper learning.