The US Department of Labor (DOL) has proposed changes to the Form 5500 and schedules that will affect ERISA Title I group health plans of all sizes, but small group health plans should be especially aware of the changes. Certain small group health plans (fewer than 100 participants) are currently exempt from filing the Form
Understanding Employee Benefits and key developments in the employee benefits field and items of interest to our clients. MORE
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After 20 Years the IRS Issues COBRA Examination Guidelines
By Jeffrey Cairns on
In 1993, the IRS assembled a task force to develop guidelines for field agents to conduct COBRA examinations and compliance checks. However, these guidelines were not released to the general public. More recently, the IRS updated those guidelines to reflect certain changes in the laws that were not incorporated into the original guidelines including the …