The “Line 22” Question: Which Box(es) Do I Check?
Under the Patient Protection and Affordable Care Act (ACA), individuals are required to have health...
Cafeteria Plans: Qualifying Events and Changing Employee Elections
Cafeteria plans, or plans governed by IRS Code Section 125, allow employers to help employees pay...
Implications of the 21st Century Cures Act
On December 13, 2016, former President Obama signed the 21st Century Cures Act into law. The Cures...
Ask the Experts: Legal Names Versus Married Names on Social Security Cards
Question: For Form I-9 purposes, can we accept a new employee’s Social Security card that...
SSA Announces Higher Incomes Subject to Payroll Tax in 2017
On October 18, 2016, the Social Security Administration (SSA) announced the maximum amount of...
Reporting Minimum Essential Coverage
Minimum essential coverage (MEC) is the type of coverage that an individual must have under the...
Finally, a New I-9
Since the current version of the Form I-9, Employment Eligibility Verification, expired on March...
Final Forms for ACA Reporting Released
The IRS has released final 2016 forms for reporting under Internal Revenue Code (Code) Sections...
How to Complete the IRS/SSA/CMS Data Match Report
Data Match is a program coordinated by the Internal Revenue Service (IRS), Centers for Medicare...
Cadillac Tax Update
Beginning in 2020, the Affordable Care Act (ACA) will levy a 40 percent excise tax on health plans...
What Employers Need to Know about the IRS-SSA-CMS Data Match Program
Beginning in early 2016, many employers received letters from the IRS-SSA-CMS Data Match program....
