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Home» Posts tagged "Disclosure"

Posts tagged "Disclosure"

ErisaALERT: Transition Relief for Health Coverage Reporting under IRC §6055 and §6056 PS. (Don’t forget about applicable State reporting)

Posted on January 9, 2021 by Mary Andersen in 6055, 6056, ACA, Compliance, Disclosure, Reporting

The IRS issued Notice 2020-76 which once again extends the due date for certain information returns under IRC6055 and 6066. A brief recap of the filing requirements: Due date Extended due date Forms 1095-C and 1095-B Statements to Individuals February 1, 2021 March 2, 2021 Submission to the IRS February 28, 2021(paper)March 31, 2021 (iffiled […]

6056, ACA, compliance; 6055, Disclosure, Reporting

ErisaALERT Transition Relief for Health Coverage Reporting under IRC §6055 and §6056

Posted on December 9, 2019 by Mary Andersen in ACA, Compliance, Disclosure, Reporting

The IRS issued Notice 2019-63 which once again extends the due date for certain information returns under IRC 6055 and 6066. A brief recap of the filing requirements: Due date Extended due date Forms 1095-C and 1095-B Statements to individual January 31, 2020 March 2, 2020 Submission to the IRS February 28, 2020 (paper) March […]

ACA, Disclosure, Reporting

ErisaALERT Department of Labor offers relief for incorrect MEP Form 5500 filings

Posted on August 13, 2019 by Mary Andersen in Disclosure, Form 5500, Reporting

The Department of Labor (DOL) issued Field Assistance Bulletin No. 2019-01 which provides guidance and temporary relief related to certain Forms 5500 for multiple employer plans (MEPs) subject to Title I of ERISA. Background A provision in the Cooperative and Small Employer Charity Pension Flexibility Act of 2014 added an additional Form 5500 filing requirement […]

Disclosure, Form 5500, Reporting

Schedule J of the Proposed Form 5500

Posted on September 30, 2016 by Mary Andersen in Disclosure, Form 5500, Reporting, Schedule J

Schedule J of the Proposed Form 5500 – Plan sponsors of group health plans take note! In July, 2016 the Department of Labor (DOL), Department of Treasury (IRS) and the Pension Benefit Guaranty Corporation (PBGC) published proposed regulations in the Federal Register regarding Proposed Revision of Annual Information Return/Reports. What is Schedule J? If the […]

Disclosure, Form 5500, Reporting, Schedule J

EBSA Issues Final Rules | Revised Defined Benefit Plan Funding Notice

Posted on March 9, 2015 by Mary Andersen in DB, Disclosure, Funding

ErisaALERT 2015-03 EBSA issues final rules and revised db plan funding notice The plan administrator of a defined benefit plan that is subject to the PBGC must provide an annual funding notice to participants and beneficiaries. Final regulations published February 2, 2015 are substantially the same as the November 2010 proposed regulations. Background The Pension […]

DB, Disclosure, funding

Recent IRS rollover guidance

Posted on January 6, 2015 by Mary Andersen in Disclosure, Rollovers

ErisaALERT 2015-01 – The Government Accounting Office (GAO) issued at least two reports discussing rollovers. We have seen increased government focus in the rollover area. The Government Accounting Office (GAO) issued at least two reports discussing rollovers. In 2013, The GAO issued (“401(k) Plans: Labor and IRS Could Improve the Rollover Process for Participants”) focusing […]

Disclosure, distribution, IRS, Rollovers

ErisaALERT 2014-09 – ACA Reporting 6055 and 6056

Posted on October 15, 2014 by Mary Andersen in 6055, 6056, ACA, Disclosure, Health Care Reform, Reporting

ErisaALERT 2014-09 – ACA’s shared responsibility provisions impose penalties on individuals who do not maintain minimum essential coverage (MEC) and on plan sponsors who do not offer minimum value, affordable coverage. The way the IRS will know if an individual has MEC and if an employer offers minimum value, affordable coverage is via the §6055 […]

6055, 6056, ACA, compliance, Disclosure, HCR, Reporting

ErisaALERT 2014-04 ACA Reporting and Disclosure Final

Posted on April 24, 2014 by Mary Andersen in 6055, 6056, ACA, Disclosure, Health Care Reform, Reporting

ErisaALERT 2013-05 discussed the statutory requirements and the proposed regulations regarding the new reporting and disclosure requirements imposed by the Affordable Care Act (ACA) relating to the individual mandate and shared responsibility. On March 10, 2014 final regulations were issued for §6055 Information Reporting of Minimal Essential Coverage (MEC) and §6056 Information Reporting by Applicable […]

6055, 6056, ACA, Disclosure, Reporting

ErisaALERT 2014-02 DOL Proposes an Amendment to the 408 Regulations

Posted on April 11, 2014 by Mary Andersen in 408 regulations, Disclosure, DOL, Fee Transparency, Plan Fees

The DOL issued final 408 regulations (b)(2) on February 3, 2012 (see ErisaALERT 2012-03) which included a sample guide to initial disclosures. While not required, the DOL noted that the sample guide may be a useful tool to assist the responsible plan fiduciary. Interim final regulations which preceded the final regulations (see ErisaALERT 2010-11) requested […]

408 (b) (2), 408 regulations, Disclosure, DOL, Fee Transparency, Plan Fees

ErisaALERT 2013-05 ACA Minimum Essential Coverage and Shared Responsibility

Posted on December 27, 2013 by Mary Andersen in ACA, Disclosure, Health Care Reform, Reporting

Both reporting requirements have a delayed effective date of January 1, 2015 (originally effective January 1, 2014) with initial reporting and disclosure in 2016. In September, 2013, the IRS issued proposed regulations regarding ALE reporting as well as MEC reporting which modify the statutory language but leave the door open for increased reporting requirements. Refer […]

ACA, Disclosure, Reporting
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