Compliance Materials

The Mental Health Parity and Addiction Equity Act (MHPAEA) applies to plans and carriers offering health insurance that covers both medical/surgical (MED/SURG) and mental health/substance use disorder (MH/SUD) benefits. Broadly, MHPAEA requires plans that cover MH/SUD benefits to provide such coverage on par with the plan's MED/SURG benefits. The DOL has identified common "red flag" plan terms that signal possible MHPAEA noncompliance. While these terms do not automatically violate MHPAEA, they

The ACA initially required either health insurance companies or plan sponsors (typically the employer) to pay three fees and taxes: the Patient-Centered Outcomes Research Institute (PCOR) fee, the reinsurance fee, and the health insurance tax (HIT). The reinsurance fee expired in 2016, and the HIT was permanently repealed for 2021and beyond. The PCOR fee was originally set to expire in 2019; however, it was extended through 2029 (i.e., for plan years ending before October 1, 2029) as a result o

Employers with one or more employees who work or live in Maryland should be well informed about the range of benefit requirements that pertain to such employees. This publication focuses on the benefits compliance regulations that fall on Maryland's employers regarding continuation of health benefits, domestic partner health insurance coverage, dependent coverage, paid family and medical leave, the MarylandSaves retirement program, and other notable components of employee benefits. Download the

At a high level, under general federal income taxation principles, compensation in any form that is paid or provided by an employer to an employee constitutes taxable income (wages), unless a section of the Internal Revenue Code (IRC) provides a specific income exclusion rule. Download the Chart

The ACA requires employers that sponsor fully insured or self-insured (including levelfunded) group health plans to report information to the IRS annually via Form W-2 regarding the cost of health coverage provided to employees during the prior calendar year. This publication discusses the ACA's Form W-2 reporting requirements, including the employers and plans subject to the requirement, the types of coverage that are reportable, the methods of calculating the cost of those coverage types, and