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Beginning in 2014, employers that sponsor health plans will have to watch closely if any employees qualify for a premium tax credit, triggered whenever the employer-sponsored coverage is unaffordable, or does not provide minimum value. On April 26, the IRS requested comments on how to determine whether a health plan provides “minimum value.” It did […]
Employers with high-deductible health plans (HDHPs) that make it possible for employees to open health savings accounts (HSAs) have plenty of lead time to prepare for 2013. The IRS on April 27 issued Revenue Procedure (Rev. Proc.) 2012-26, which contains the HSA and HDHP limits for calendar year 2013. The HSA annual limits and the […]
Litigation Value: Not much from this episode, but hopefully Dunder Mifflin will recognize the problems associated with socializing with an ex-employee. This week’s episode illustrates some of the dangers of a disgruntled ex-employee. A recently fired Andy and his newly blossoming life crisis take center stage at a local fundraiser. After a great cold open where […]
Traditionally, succession planning focused on an orderly transition at the top of the company. Today, the focus is on dealing with the coming “brain drain” most companies will experience as Baby Boomers begin to retire.