Draft Forms for 2024 ACA Reporting Released

Draft Forms for 2024 ACA Reporting Released

The Internal Revenue Service (IRS) has released draft 2024 forms for reporting under Internal Revenue Code Sections 6055 and 6056. Draft instructions for these forms have not yet been released. The 2024 draft Forms 1094-B and 1095-B are draft versions of forms that...
ERISA Preemption of State PBM Laws

ERISA Preemption of State PBM Laws

The issue of whether the federal Employee Retirement Income Security Act of 1974 (ERISA) preempts state laws is complex, with numerous courts ruling differently on the issue for a wide variety of different state health insurance regulations. In recent years, state...
Transitioning to a Consumerism Model

Transitioning to a Consumerism Model

Consumer driven health plan (CDHP) enrollment continues to climb across the nation as a cost-savings initiative. As further health care reform legislation comes into effect, the number of both employers and employees interested in transitioning to a consumerism model...