NAPEO Healthcare Webinar Series
NAPEO is hosting a series of webinars on the Affordable Care Act and how it affects your PEO. These webinars are designed to provide you with the most up-to-date information on complying with the provisions of this law.
Preparing Your PEO and Clients for ACA Repeal & Replace, January 11, 2017
The election of Donald Trump, along with Republican control of Congress, sets the stage for an overhaul of employer-sponsored healthcare and health insurance. These changes have the potential to create tremendous opportunities, as well as challenges, for PEOs. Republicans are vowing to quickly repeal the Affordable Care Act (ACA), but what does “repeal” really mean? And how can you prepare both your employees and your clients for ACA repeal and the potential ACA replacement? Join Seth Perretta and Malcolm Slee of Groom Law Group, along with NAPEO staff including Thom Stohler, vp of federal government affairs, as they look forward to what is in store for 2017. Topics will include the prospect of ACA “repeal and replace,” new legislation that allows small employers to pay employees’ premiums for individual insurance, and other legislative priorities on the horizon for the Trump Administration - with a focus on the issues that will be of particular importance for PEOs and their clients.
EEOC's Rule on Wellness Programs under the ADA, August 30, 2016
On May 17, 2016, the Equal Employment Opportunity Commission (EEOC) issued its final rule to amend the regulations and interpretive guidance regarding employer wellness programs under the Americans with Disabilities Act (ADA). The final rule says employers may provide limited financial and other incentives in exchange for an employee answering disability-related questions or taking medical examinations as part of a wellness program, whether or not the program is part of a health plan.
Join Seth Perretta and Malcolm Slee of Groom Law Group as they walk through the rule, explain what it means for PEOs and their clients, and provide tips regarding best practices to ensure that you’re in compliance.
Preparing for a Potential HIPAA Audit, July 26, 2016
The Department of Health and Human Services (HHS) recently announced a new initiative to audit covered entities, including health plans, and their business associates for compliance with the Health Insurance Portability and Accountability Act (HIPAA) privacy and security rules. The HHS Office of Civil Rights (OCR) has begun to obtain and verify contact information that it will use to identify covered entities and business associates that will be audited. OCR also has issued a 420-page "Audit Protocol" that goes into detail about the types of questions that may be asked or documents that may be requested. This means that PEOs, and their client employers, should be ready for the possibility that they could be selected for audit. Join Seth Perretta, Malcolm Slee, and Via Boppana of Groom Law Group as they discuss strategies for preparing for a potential HIPAA audit, including a discussion of the Audit Protocol, the documents and procedures to have in place, and best practices for PEOs and their client.
Notice 2015-87: How PEOs and Their Client Employers Administer Health Plans, April 5, 2016
On December 16, 2015, the IRS released Notice 2015-87 and provided guidance regarding a number of important issues that will significantly impact how PEOs and their client employers administer their health plans. Among the topics addressed were:
- Integrated health reimbursement arrangements and employer payment plans
- When employers can pay for an employee's individual health insurance with pre- or post-tax dollars
- How opt-out payments and discretionary fringe benefit contributions can impact whether employer-sponsored coverage is considered “affordable” under the employer mandate rules
- Determining when an offer of coverage may need to be made to a participant on disability for purposes of employer mandate compliance
- The application of COBRA rules to flexible spending arrangements with a “carryover” feature
- Tax reporting relief for Forms 1095-C
Join Seth Perretta and Malcolm Slee of Groom Law for a special 90-minute webinar, during which they walk through the guidance, explain what it means for PEOs and their clients, and provide tips regarding best practices to ensure that you’re in compliance.
Stump the ACA Wizards, January 28, 2016
Join NAPEO and our NAPEO Healthcare Counsel wizards Seth Perretta, Esq., and Malcolm Slee, Esq. of Groom Law Group for an exciting and interactive webinar on all the things you want to know about the ACA and how it affects your PEO. Thanks to those who pre-submitted their toughest ACA questions!
Heading Into the Homestretch - Form 1094-C, Form 1095-C, & What PEOs Need to Know, December 10, 2015
You should be well aware that the Form 1094-C and Form 1095-C - the new ACA reporting requirements for employers who are subject to the "employer mandate" - must be issued to affected employees by no later than January 31, 2016, and must be filed with the IRS by March 31, 2016. With less than 60 days to go before these forms have to go out the door, join NAPEO healthcare counsel Seth Perretta and Malcolm Slee of Groom Law for a discussion of unique practical issues your PEO may face as we count down toward the deadlines.
What You Should Know About Health Benefits As We Head into 2016, November 18, 2015
On Wednesday, November 18 from 2-3:00pm ET, NAPEO healthcare counsels Seth Perretta and Malcolm Slee of the Groom Law Group presented a webinar on "10 things your PEO should know about health benefits as we head into 2016." Among the topics they cover: ACA Tax reporting (1095-B and 1095-C); Employer mandate and where things stand as we head into 2016; DOL/HHS audit activity; ACA nondiscrimination regulations; and the Cadillac Tax (and what employers should be doing) – and many more healthcare issues of interest to PEOs.
A Rose By Any Other Name? Employee Misclassification and the ACA, October 7, 2015
Healthcare experts Robyn Crosson of ADP and Gordon Berger of FordHarrison presented webinar on employee classification and the ACA..
This webinar covers:
- The current state of DOL, IRS, and state initiatives
- The importance of proper employee classification
- ACA implications
- Best practices when onboarding new employees/clients and educating existing clients
Part-Time Employees Under the ACA: What You Need to Know, July 28, 2015
NAPEO Healthcare Counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of Groom Law Group prsented a webinar on the ACA and part-time employees. Many PEOs are finding that under the ACA, dealing with their clients’ part-time employees is a full-time headache. They discussed some of the issues that PEOs are facing in administering health benefits for the part-time work force, as well as how to identify part-timers under the ACA employer mandate rules, the important distinctions between part-time, variable hour, and seasonal employees, and the situations where an employer might unexpectedly find itself having to offer coverage to part-time employees to meet its employer mandate requirements. They also discussed situations in which ACA tax reporting requirements may apply to the part-time workforce. In addition, they covered some of the additional risks that part-time workers could raise for PEOs and their client employers – particularly when employees change status from full-time to part-time (or vice versa).
The Form 5500 Interim Final Regulation (IFR) Requiring Multiple Employer Plans (MEPs) to Include on their Form 5500 Filings a List of Participating Employers, June 24 2015
NAPEO Healthcare Counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of Groom Law Group presented a webinar on regulatory changes to Form 5500 that could have an impact on your PEO. On November 10, 2014, the U.S. Department of Labor (DOL) issued an interim final regulation (IFR) requiring multiple employer plans (MEPs) to include on their Form 5500 filings a list of participating employers and a good faith estimate of the percentage of total contributions made by each participating employer. The IFR applies to multiple employer health, welfare, defined benefit, and defined contribution plans. This regulation could force some PEOs, when they file their Form 5500 with the DOL, to conclude that they have to list their clients who participate in their PEO-sponsored plans — including all health, welfare, and retirement plans. The DOL makes all Form 5500 filings available on their website, so these filings would include the listed participants in your PEO’s various employee benefit arrangements. This rule will apply to plan years beginning after December 31, 2013, so PEOs need to consider the potential impact of this rule immediately, as filings are due in July. This webinar reviews the statutory basis for this rule, the IFR, its application to the PEO industry, and strategies your PEO might want to consider when complying with the Form 5500 IFR.
The Cadillac Tax, April 28, 2015
NAPEO Healthcare Counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of the Groom Law Group presented a webinar on the Cadillac tax. Recently, the U.S. Department of Treasury and the Internal Revenue Service (IRS) released Notice 2015-16, which sets out possible approaches for implementation of Code section 4980I—the provision which establishes a 40 percent excise tax on high-cost health coverage as required by the Affordable Care Act (ACA). This excise tax applies to "applicable employer-sponsored coverage" in excess of statutory thresholds (in 2018, $10,200 for self-only, $27,500 for family). The tax is a "revenue raiser" to pay for other aspects of the ACA, including federal subsidies for coverage for low-income individuals, and to address perceived over-consumption of healthcare coverage. Seth and Malcolm address the status of the rulemaking on the Cadillac tax and its potential implications for the PEO industry and PEO clients.
The Form 5500 Interim Final Regulation (IFR), March 17, 2015
NAPEO Healthcare Counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of Groom Law Group presented an exclusive webinar on the Form 5500 IFR, which requires Multiple Employer Plans (MEPs) to include on their Form 5500 filings a list of participating employers. This webinar reviews the statutory basis for this rule, the IFR, its application to the PEO industry, and what your PEO will need to consider in order to comply with the Form 5500.
New Tax Reporting Requirements for 2015: Is Your PEO Ready? February 10, 2015
NAPEO Healthcare Counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of Groom Law Group presented a webinar on tax reporting and the information you will need to collect in order to comply with the new IRS reporting requirements under the Affordable Care Act (ACA). The IRS now requires certain employers to file reports about compliance with the employer mandate and the coverage they are providing, and requires certain plan sponsors and insurers to file reports about the minimum essential coverage provided to individuals. PEOs and client employers face unique concerns in meeting these requirements, in particular with regard to tracking the data necessary to report in 2015, and how to report for clients who enter into a PEO relationship mid-year. This webinar reviewed these requirements and the information you need to be collecting when you onboard new clients. In addition, a checklist of steps your PEO should be taking in 2015 in order to be fully prepared was provided.
Onboarding New Clients Under the Employer Mandate, January 27, 2015
NAPEO Healthcare Counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of Groom Law Group presented a webinar that addressed issues related to the Affordable Care Act (ACA) that PEOs should consider when onboarding new clients with 50 or more employees in 2015.
- What information PEOs should be asking for, to ensure the PEO and the client employer have the information needed to help the client employer comply with the employer mandate and related reporting requirements
- What to do if the client employer is subject to the employer mandate but has not made the necessary determinations regarding full-time status, or has not decided on a compliance strategy
- How to transition client employers to a PEO’s employer mandate methodology and the compliance risks and pitfalls associated with such transitions
Ask the Experts, December 18, 2014
Does my client qualify for transitional relief? If I do not offer health insurance, does my PEO still have responsibilities under the ACA? This webinar addressed questions like these and other member questions about healthcare reform to NAPEO's healthcare experts Seth Perretta, Esq. and his colleague Malcolm Slee, Esq. of Groom Law Group.
Onboarding Your Clients Under the ACA, December 4, 2014
NAPEO Healthcare Counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of Groom Law Group, along with ADP's Robyn Crosson presented a critical webinar. The Affordable Care Act's (ACA) requires certain employers to provide health insurance to certain employees or risk financial penalty. Employers that are subject to the employer "pay-or-play" requirement and fail to offer their full-time employees minimum essential coverage that is affordable and provides minimum value may be subject to penalties if a full-time employee (or their tax dependent child) purchases coverage on an Exchange and qualifies for a premium subsidy. Therefore, it is important for those employers that are required to offer health insurance coverage to be able to identify their full-time employees in advance of coverage periods. This process is complicated when an employer enters a PEO relationship. In addition to the complications an employer could be confronted with in generally determining who is a full-time employee, onboarding a PEO client that is subject to the employer mandate raises a host of additional questions and compliance risks for the PEO and the client employer. These include:
- If and how to recognize a new client employer's existing variable hour methodology;
- How to account for prior hours of service performed by worksite employees in determining full-time status and measuring breaks in service;
- How to transition a new client employer to a PEO's own variable hour methodology;
- How to exit a client employer from the PEO relationship; and
- How to address new IRS tax reporting requirements for client employers that join a PEO relationship (or exit a PEO relationship) in the middle of a calendar year.
Preparing for DoL Enforcement Activities, November 18, 2014
The Department of Labor (DoL) has now implemented the vast majority of the provisions of the Affordable Care Act (ACA) under its sole or joint authority. Although there has been no formal announcement, based on recent activity by the agency it appears the DoL is now pivoting from implementation of the ACA towards enforcing the various requirements of the ACA as they apply to employers. In the last two weeks, DoL has issued Frequently Asked Questions (FAQs) on Compliance of Premium Reimbursement Arrangements, provided guidance on state regulation of stop-loss insurance, and proposed an Interim Final Rule on multiple employer plans. NAPEO has been contacted by several PEOs about DoL enforcement activities. According to one DoL auditor, the agency is reassigning auditing resources so that half of their activities will be focused on healthcare plans. NAPEO believes the recent activity by DoL makes it more critical than ever that PEOs be prepared for potential DoL audit and enforcement activity. Follow NAPEO Healthcare Counsel Seth Perretta, Esq., his colleague Malcolm Slee, Esq. of Groom Law Group, and ADP's Robyn Crosson for this in-depth discussion on what your PEO should be doing to manage risk and ensure compliance with the ACA.
Transitional Relief & Non-Calendar Year Plans, October 28, 2014
On Tuesday, October 28 at 2:00 p.m. ET, NAPEO Healthcare Counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of Groom Law Group presented an overview of the transitional relief for employers with non-calendar year plans and how it applies to PEO clients. The Affordable Care Act (ACA) requires employers with 50 or more full-time employees (or equivalents) to offer "affordable," minimum-value health coverage to their full-time employees or pay a penalty. On our last webinar, we discussed certain transitional relief that is available to employers with between 50 and 99 full-time employees (or equivalents). This webinar focuses on additional transitional relief that has been made available to qualifying employers who sponsor or participate in non-calendar year plans. Whether or not a client employer can utilize the relief for non-calendar year plans depends on whether the client employer satisfies a host of fairly technical rules, which we will discuss during this timely webinar!
ACA "ABCs" for Companies with 50-99 Employees, October 10, 2014
Section 4980(H) of the Affordable Care Act (ACA) requires employers with 50 or more employees to offer "affordable" minimum-value health coverage to their "full-time employees" (generally employees working on average at least 30 hours per week along with those deemed full time equivalents) or potentially face a penalty, triggered when at least one full-time employee receives a federal premium tax subsidy or credit to purchase coverage through a health insurance exchange. Although the ACA requires employers with 50 or more employees to make a qualified offer of health insurance to their employees, transition rules were put into place for 2015 covering employers with 50-99 employees that could delay the enforcement of the employer mandate these companies. To help PEOs better understand the requirements of the transition rules and how they apply to clients with 50-99 employees, NAPEO is hosting a webinar featuring NAPEO healthcare counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of Groom Law Group. They will provide an overview of the 4980(H) regulations as they apply to clients with 50-99 employees, and cover questions you have about the application of the transition rules to these companies
The Latest Healthcare Reform Developments: What You Need to Know, September 4, 2014
Presented as a preview to NAPEO's 2014 Annual Conference & Marketplace, this webinar included sneak-peek information on new IRS tax reporting requirements related to Affordable Care Act (ACA) mandates, addressed NAPEO's work status to create helpful guides for these requirements within given scenarios, and provided draft illustrations. Also included was a quick overview on when major reporting requirements are due, and a flowchart to navigate the process. The webinar also provided updates on the state of public and private exchanges, plus a reminder to complete the PEO Healthcare Task Force Survey. This webinar was presented by NAPEO healthcare counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of Groom Law Group alongside Robyn Crosson of ADP TotalSource. F.W. Davison and Company, Inc. and Compass Consulting Group, Inc. sponsored this webinar.
MSAs and Cafeteria Plans under the ACA: What PEOs Need to Know, June 3, 2014
This webinar focused on changes impacting the utilization of tax-favored medical savings accounts and cafeteria plans, including flex spending accounts (FSAs), health spending accounts (HSAs) and health reimbursement accounts (HRAs). Additionally, the webinar covered recent agency guidance imposing significant limits on when employees can utilize cafeteria plans or when employers may pay for an employee's health care on a tax-preferred basis. This webinar was presented by NAPEO healthcare counsel Seth Perretta, Esq., and his colleague Malcolm Slee, Esq. of the Groom Law Firm and sponsored by F.W. Davison and Company, Inc. and the Compass Consulting Group, Inc.
The New World of Client-Based Health Plans for Less Than 100 Employees, March 18, 2014
This webinar focused on two issues: Clients that fall below the number required under the 4980H for client shared responsibility (99 or fewer in 2014 and 49 or fewer thereafter); and client-based health plans. The webinar addressed issues such as: What are the prospects for clients with fewer than 100 employees? What are the dangers for clients hovering around the threshold? What might an employer with 75 employees do this year that could haunt them the following year? And what about client-based plans, especially where the PEO will be helping to administer or report?
New ACA Tax Reporting Requirements & What They Mean for You, March 12, 2014
This webinar focused on the Affordable Care Act reporting regulations for Sections 6055 & 6056 (the foundational tax reporting requirements for the ACA). These are the regulations that will provide the government with the necessary information to administer the shared responsibility requirement. Seth Perretta and Malcom Slee of Crowell & Moring discussed key elements of the recently released regulations on information reporting for employers and insurers under ACA.
Delay in the Employer Mandate — What You Need to Know, February 14, 2014
The Obama administration issued the much anticipated 4980H regulations and further delayed the employer mandate for employers with 99 or fewer employees. The new regulations also reduce the scope of the mandatory coverage requirement of 70 percent of employees for larger employers and address other aspects of the mandate, including safe harbors and various implementation issues. Seth Perretta and Malcom Slee of Crowell and Moring explained the major changes in the final rules and examined how these changes may impact you and your clients.