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IRS: Opt-Out Arrangement Rules To Be Finalized ‘At A Later Time’

In July 2016, the IRS released a proposed rule addressing how opt-out arrangements--arrangements whereby an employer offers its employees a cash payment in exchange for declining coverage under an employer-sponsored plan--are to be taken into account for purposes of determining whether the coverage is affordable under certain provisions of the Affordable Care Act. While the [...]

Certain Small Employer HRAs Exempt From ACA Market Reforms

A new law allows certain small employers--those with fewer than 50 full-time equivalent employees who do not offer a group health plan--to offer new "qualified small employer health reimbursement arrangements" to reimburse employees for qualified medical expenses, including individual health insurance premiums, for years after December 31, 2016. The law also includes a notice requirement [...]

A New Type of Leader

By 2025, Millennials will make up about 75% of the work force. And as Millennials take over the workplace, the qualities that define a "leader" will change. For example, The Millennial Leadership Survey states nearly all, 91% of all Millennials, aspire to be leaders, and 43% of them are motivated to be the kind of leader that [...]