Contacts
Proposed Qualified Transportation Fringe Benefit Regulations Provide a New Roadmap
On June 23, 2020, the IRS issued proposed regulations providing guidance regarding employee taxability and employer deductibility for qualified transportation fringe (QTF) benefits. The Tax Cuts and Jobs Act of 2017 (TCJA) eliminated most employer deductions for QTF benefits provided to employees while preserving the pre-tax treatment of those benefits for employees.
Congress Puts up a Roadblock
When the Tax Cuts and Jobs Act (TCJA) passed in 2017, it generally left the pre-tax status of QTF benefits for employees alone, but employers lost the ability to take tax deductions for employer-provided commuter and parking benefits.[1] The IRS subsequently provided safe harbors and granted limited employer relief under IRS Notice 2018-99 while it drafted regulations.
Relief for Tax-Exempt Entities
As originally drafted, the TCJA required tax-exempt entities to include the cost of QTF benefits in their unrelated business income (UBTI). UBTI is a tax-exempt organization’s gross income earned from any unrelated trade or business that the organization regularly carries out, minus any allowable deductions. The fiscal year 2020 spending bill retroactively repealed this requirement for amounts paid or incurred after December 31, 2017. Now, the UBTI requirement only applies to QTF benefits paid by a tax-exempt entity directly related to trade or business activity that is not tax-exempt. This includes benefits provided to employees on behalf of a related entity that is not tax exempt.
Proposed QTF Regulations Safe Harbor and Effective Date
The proposed regulations both clarify and expand upon the TCJA and guidance from IRS Notice 2018-99 and are a safe harbor until the IRS publishes final regulations. The final regulations will specify an effective date beginning on or after their publication date.
Example 1: Employees may sign up and pay a $150/month fee to park in a parking garage adjacent to the employer’s office. The employer does not enable employees to pay for parking on a pre-tax basis, but the employer pays $150/month to employees who park in the garage. The amount provided does not exceed the 2020 $270/month QTF exclusion amount, so the employer cannot deduct any of the $150/month. The amount provided is not taxable income to the employee.
Note: If the employer pays the $150/month as taxable income without requiring employees to park in the garage, the employer may deduct it as a wage expense.
Example 2: Employees may sign up and pay a $430/month fee to park in a parking garage adjacent to the employer’s office. The employer maintains a QTF benefit program enabling employees to pay $270/month toward the parking fee on a pre-tax basis. The employer pays $160/month in additional compensation to employees who park in the garage and contribute $270/month through the QTF benefit program. The employer may take a tax deduction for its $160/month contribution, because it exceeds the 2020 $270/month QTF exclusion limit. The $160/month is taxable income to the employees.
Employer Parking Deductions
The proposed regulations address how to determine the amount of parking expenses an employer cannot deduct (referred to in the proposed regulations as the “disallowance”).
- Third Party Parking Facility – When an employer pays a third party for employee parking, the disallowance is the amount paid to the third party up to the applicable QTF exclusion limit ($270/month in 2020) per eligible employee. Please see Examples #1 and #2 under Employer Tax Deduction for Excess QTF Benefits above.
- My Parking Facility – If the employer actually owns or leases all or a portion of the parking facility (which includes a parking lot), the proposed regulations give employers a choice between using the general rule or one of three simplified methodologies to calculate the disallowance amount. The employer’s approach can vary from year-to-year and between different parking facilities.[2]
- General Rule – The General Rule allows employers to calculate the disallowance amount based on any reasonable interpretation of the law, using the actual parking expenses paid rather than the value of the parking to employees.
- Reserved Employee Parking – Employers cannot take a deduction for expenses allocated to reserved employee parking spaces.
- Primary Use – Employers can deduct expenses attributable to public parking (which can be limited to customers). Determine the primary use of available parking spaces by determining the number of parking spaces used by employees during peak demand relative to the total number of parking spaces available for public parking (which can be limited to customers). Do not count reserved employee spaces as available public parking. If the primary use (>50%) of available parking spaces is for public parking, all parking expenses for available public parking are generally deductible.
- Reserved Employee Parking – Employers cannot take a deduction for expenses allocated to reserved employee parking spaces.
- General Rule – The General Rule allows employers to calculate the disallowance amount based on any reasonable interpretation of the law, using the actual parking expenses paid rather than the value of the parking to employees.
Example: An employer’s retail store parking lot has 50 parking spaces with no reserved employee parking. During peak business hours, employees use 10 spaces with the remainder used by customers. The primary use of the parking lot is for public parking and all expenses to maintain and provide available public parking are generally deductible.
Note: Parking spaces reserved for inventory (e.g. cars for sale at a car dealership) or otherwise unusable (e.g. parking spaces occupied by company delivery vehicles) do not count as reserved employee parking or as available for public parking.
- Simplified Methodologies – The proposed regulations provide three alternatives to the General Rule:
- Qualified Parking Limit Methodology – This is the least complicated of the three alternatives and involves simply multiplying the monthly QTF exclusion limit for qualified parking ($270 in 2020) by either:
- The total number of spaces used by employees during peak demand for each month of the tax year; or
- The total number of employees for each month of the tax year.
- The total number of spaces used by employees during peak demand for each month of the tax year; or
- Qualified Parking Limit Methodology – This is the least complicated of the three alternatives and involves simply multiplying the monthly QTF exclusion limit for qualified parking ($270 in 2020) by either:
Although this is the least complicated alternative, it will frequently result in the largest amount the employer cannot deduct. It may also result in taxable income to employees while the other alternatives do not.
Example: In 2020, employees used an average of 21 parking spaces during peak demand each month. The disallowance amount under the qualified parking limit methodology is (21 × $270) × 12 = $68,040. Any excess is deductible, but it must be included in taxable employee compensation.
Note: Using peak demand spaces will frequently result in a lower disallowed deduction amount than using the total number of employees.
- Primary Use Methodology – The proposed regulations adopt the 4-part calculation method described in IRS Notice 2018–99 with minor modifications and updated definitions. We will provide three detailed examples at the end of this methodology.
- Step 1 – Reserved Employee Parking: Employers cannot take a deduction for expenses allocated to reserved employee parking spaces. The percentage of parking spaces reserved exclusively for employees multiplied by the employer’s total expenses for the parking facility is not deductible. Since there is no deduction, there is no excess amount to treat as taxable compensation.
An employer can take a deduction if the primary use of the parking facility is for public parking (see Step 2) and there are no more than 5 reserved employee spaces making up 5% or less of the total parking spaces. - Step 2 – Primary Use: Determine the primary use of available parking spaces by determining the number of parking spaces used by employees during peak demand relative to the total number of parking spaces available for public parking (which can be limited to customers). Do not count reserved employee spaces as available parking. If the primary use (>50%) of available parking spaces is for public parking, all parking expenses for available parking are generally deductible and there are no tax consequences for employees. If the primary use is not for public parking, proceed to Step 3.
Example: An employer’s retail store parking lot has 50 parking spaces with no reserved employee parking. During peak business hours, employees use 10 spaces with the remainder used by customers. The primary use of the parking lot is for public parking and all expenses to maintain and provide available public parking are generally deductible. - Step 3 – Reserved Non-Employee Parking: If the primary use of available parking is not for public parking, calculate the allowed deduction amount by determining the percentage of parking spaces reserved exclusively for non- employees and multiplying that percentage by the employer’s unallocated expenses for the parking facility.
- Step 4 – Remaining Use: If there are any unallocated parking expenses after completing Steps 1 – 3, allocate any remaining parking expenses by multiplying the percentage of parking spaces used by employees during peak hours by the remaining parking expense to determine the amount attributable to employees.
The parking expenses attributable to employees are not deductible. Since there is no deduction for the employee parking expenses, there is no excess amount to treat as taxable compensation.
- Step 1 – Reserved Employee Parking: Employers cannot take a deduction for expenses allocated to reserved employee parking spaces. The percentage of parking spaces reserved exclusively for employees multiplied by the employer’s total expenses for the parking facility is not deductible. Since there is no deduction, there is no excess amount to treat as taxable compensation.
Primary Use Methodology Examples:
Example 1: An employer owns and maintains a parking lot with 100 spaces in front of its place of business and spends $20,000 to maintain the parking lot during the calendar year. The employer does not reserve any spaces for employees, and employees use 15 spaces on average during the peak demand period.
Step 1: N/A. There are no reserved employee parking spaces.
Step 2: During the peak demand period, non-employees use 85% (85 ÷ 100) of available parking. The primary use of the employer’s available parking is for public parking, and the employer may deduct all $20,000 of its parking expenses.
Step 3: N/A. Step 4: N/A.
Answer: The employer may deduct all $20,000 of its parking expenses.
Example 2: An employer owns and maintains a parking lot with 100 spaces in front of its place of business and spends $20,000 to maintain the parking lot during the calendar year. The employer reserves 10 spaces for employees, and employees use 15 other spaces on average during the peak demand period.
Step 1: The employer reserves 10% (10 ÷ 100) of its parking for employees and cannot deduct $2,000 ($20,000 × 10%) of its parking expenses.
Step 2: During the peak demand period, non-employees use 83% (75 ÷ 90) of available parking. The primary use of the employer’s available parking is for public parking, and the employer may deduct the remaining $18,000 of its parking expenses.
Step 3: N/A. Step 4: N/A.
Answer: The employer may deduct $18,000 ($20,000 - $2,000) of its parking expenses.
Example 3: An employer owns and maintains a parking lot with 100 spaces in front of its place of business and spends $20,000 to maintain the parking lot during the calendar year. The employer reserves 10 spaces for employees, 5 for its own delivery vehicles, 20 spaces for visitors, and employees use 50 other spaces on average during the peak demand period.
Step 1: The employer reserves 10% (10 ÷ 100) of its parking for employees and cannot deduct $2,000 ($20,000 × 10%) of its parking expenses.
Step 2: During the peak demand period, non-employees use 41% (35 ÷ 85) of available parking. The primary use of the employer’s available parking is not for public parking. Proceed to Step 3.
Step 3: The employer reserves 24% (20 ÷ 85) of available parking for non- employees and can deduct $4,320 ($18,000 × 24%) from its remaining $18,000 in unallocated parking expenses.
Step 4: The remaining $13,680 ($18,000 - $4,320 or $18,000 × 76%) should be attributable to employee parking expenses, and the employer cannot deduct it.
Answer: The employer may deduct $4,320 ($20,000 - $2,000 - $13,680) of its parking expenses.
Note: Parking spaces reserved for inventory (e.g. cars for sale at a car dealership) or otherwise unusable (e.g. parking spaces occupied by company delivery vehicles) do not count as reserved employee parking or as available for public parking.
- Cost per Space Methodology – Employers may calculate the disallowance amount by determining the average cost per parking space and multiplying this amount by the number of parking spaces used by employees during peak demand. The average cost per space is equal to total parking expenses divided by the total number of parking spaces.
Example: An employer owns and maintains a parking lot with 100 spaces in front of its place of business and spends $20,000 to maintain the parking lot during the calendar year. The employer reserves 10 spaces for employees, and employees use 15 other spaces on average during the peak demand period.
Answer: The average cost per parking space is $200 ($20,000 ÷ 100). The employer cannot deduct $5,000 ($200 × 25). The employer may deduct $15,000 of its parking expenses ($20,000 - $5,000).
Note: Under this method, there is no exclusion for reserved employee parking, inventory, or otherwise unavailable parking.
Commuter Highway Vehicles and Transit Passes
The proposed regulations also apply the logic of IRS Notice 2018-99 to transit passes ad commuter highway vehicle (vanpooling) benefits. Similar to the rules for parking expenses, employers may only deduct QTF benefits provided in excess of the monthly QTF exclusion limit ($270/month for 2020) and treated as taxable wages to the employees. An employee cannot avoid the taxable income by deferring the excess amounts through a SRA. An employer must use the amount actually paid for transit passes and/or vanpooling and not its value to employees.
Which Road to Take?
Several states and localities require employers to provide transportation benefits to their employees. When stakeholders raised concerns with the IRS over the TCJA’s effect on employers in these locations, the IRS responded that the TCJA’s reduction of the corporate tax rate beginning in 2018 should offset the cost of losing the deduction. Employers considering eliminating the benefit should review state and local laws (see State and Local Requirements below), as well as check the tax implications and weigh them against these benefits’ ability to attract and retain new employees
State and Local Requirements
Despite the TCJA’s tax deduction limits, certain states and cities require employers to provide QTF benefits. Employers operating in the following cities, counties, and/or states should be aware of their local transportation and reporting requirements. Other jurisdictions may mandate QTF benefits in the future.
Jurisdiction |
Covered Employers |
Transportation Requirements |
More Information |
Berkeley, CA |
Berkeley employers with at least 10 employees working an average of 10 hours per week |
Employers must offer one or more of these options: · Pretax plan allowing employees to exclude transit, vanpool, or bicycle commuting expenses from taxable wages (bike expenses subject to TCJA limits); · A transit subsidy equal to the value of a local monthly AC transit pass; or · An employer-provided shuttle service. |
|
Los Angeles, CA Including Orange County and portions of San Bernardino & Riverside Counties |
Employers with 250 or more employees |
Employers must register with the South Coast Air Quality Management District and choose one of the options to reduce emissions. |
|
Jurisdiction |
Covered Employers |
Transportation Requirements |
More Information |
Richmond, CA |
Richmond employers with at least 10 employees working an average of 10 hours per week |
Employers must offer one of the following options: · Pretax plan allowing employees to exclude transit, vanpool, or bicycle commuting expenses from taxable wages (bike expenses subject to TCJA limits); · Employer purchased transit pass or reimbursement for vanpool charges equal to the cost of an adult monthly transit pass; · Employer provided vanpool or bus; or, · Other benefit preapproved by city. |
|
San Francisco, CA |
Employers with a location in San Francisco that have 20 or more employees nationwide |
Employers must offer one of the following options to employees who work an average of at least 10 hours/week within San Francisco County: · Pre-tax plan allowing employees to exclude transit, vanpool from taxable wages; · Employer paid monthly benefit equal to the cost of the San Francisco Muni “A” Pass (including BART); · Employer provided company funded bus or van service transporting employees to and from the workplace; or, · Any combination of the above options. |
|
San Francisco Bay Area, CA |
Employers with at least 50 full-time employees within the Bay Area Air Quality Management District |
Employers must register with the Bay Area Commuter Benefits Program and offer one of the following options: · Pretax plan allowing employees to exclude transit, vanpool from taxable wages; · Subsidy to reduce monthly transit or vanpool expenses; · Employer provided transit service; or, · Another commuter benefit that is as effective as one of the above options. |
Jurisdiction |
Covered Employers |
Transportation Requirements |
More Information |
New York City, NY |
Non-governmental New York City employers with at least 20 full- time, non-union employees |
Covered employers must offer commuter benefits to eligible employee (meaning employees can use pre-tax dollars to purchase transportation benefits). Transit that is covered includes: · NYC regional mass transit services, including Metropolitan Transportation Authority subway and bus; Long Island Rail Road; Amtrak; New Jersey Transit; and Metro-North; · Eligible ferry and water taxi services; · Eligible vanpool services; · Eligible commuter bus services; and · Access-A-Ride and other area paratransit providers.
Employers can also purchase a transit pass or pay for other transportation on public or privately owned mass transit or commuter highway vehicle. |
|
New Jersey |
Employers with 20 or more employees
Effective April 1, 2020 |
Employers must offer a pre-tax transportation benefit allowing employees to exclude funds used to pay for commuter highway vehicle and transit benefits from their gross income. |
|
Seattle, WA |
Employers with 20 or more employees
Effective January 1, 2020; enforcement begins January 1, 2021 |
Employers must offer pre-tax deduction for transit or vanpool expenses, or subsidize purchase price of transit pass. |
|
Washington, D.C. |
Employers with at least 20 employees |
Employers must offer one of the following options: Pretax plan allowing employees to exclude mass transit or vanpool from taxable wages; Employer paid tax-free subsidy of a transit pass for public transit system, or reimbursement of vanpool costs of an equivalent amount to a trip on public transit; or, Employer provided bus or vanpool service for employees. |
|
You May Also Be Interested In
- Event
01.27.2021
Webinar | The New Norm: Maintaining Productivity While Working From Home
- Event
02.04.2021
Webcast | Continued Road to the Vaccine: Clinical and Compliance Considerations for Employers
- Event
02.18.2021
Webcast | HIPAA Privacy and Security Training
- Event
03.16.2021
Webinar | Pay Equity Disputes and Risks
- Event
03.18.2021
Webcast | How to Survive a U.S. Department of Labor Audit
- Event
04.15.2021
Webcast | Qualifying Life Events and Permitted Election Changes
- Event
05.20.2021
Webcast | Wellness Programs
- Event
06.17.2021
Webcast | Mid-Year Compliance Review
- Event
07.15.2021
Webcast | FMLA and Employee Benefits
- Event
08.19.2021
Webcast | Medical Expense Spending Accounts (Health FSA, HRA, HSA)
- Event
09.16.2021
Webcast | COBRA
- Event
10.21.2021
Webcast | Domestic Partner and Non-Tax Dependent Coverage
- Event
11.18.2021
Webcast | ACA Reporting Requirements
- Event
12.16.2021
Webcast | Year-End Compliance Review and Forecast
- Blog
01.22.2021
Annual CMS Medicare Part D Disclosure Due for Calendar-Year Plans
- Event
01.21.2021
Webcast | State Individual Mandate Reporting Requirements
- Blog
01.21.2021
A Bitter Pill to Swallow
- Event
01.20.2021
Webinar | New Developments in the Classification of Workers
- Event
01.13.2021
Webinar | Leave of Absence and Return to Work Issues in the Era of COVID-19
- Blog
12.29.2020
A Summary of Benefits Provisions in the 2021 Consolidated Appropriations Act
- Blog
12.29.2020
A Coronavirus Update for Employers
- Event
12.17.2020
Webinar | Year End Checklist 2020 and Future Forecast 2021
- Blog
12.04.2020
Additional Health Reimbursement Arrangements Allowed Under Final Rules
- Blog
11.20.2020
Federal Agencies Issue Final Rules Addressing Transparency in Coverage
- Event
11.19.2020
Webinar | ACA Reporting Requirements 2020
- Event
11.12.2020
Webcast | 2020 Election Results: The Impact to Benefit Plans
- Blog
10.30.2020
A Summary of 2021 Health and Welfare Plan Limits and Other Annual Adjustments
- Blog
10.22.2020
Final 2020 IRS Forms 1094/1095 Published
- Event
10.15.2020
Webinar | Health Savings Accounts 2020
- Blog
10.14.2020
INSIGHTS Newsletter
- Blog
10.09.2020
Michigan Revises No-Fault Auto Insurance
- Blog
10.09.2020
Affordable Care Act Reporting Relief Extended for 2020
- Event
10.08.2020
Webcast | A Tale of Two Breaches
- Blog
09.24.2020
DOL Issues New FFCRA Leave Guidance
- Event
09.17.2020
Webinar | FMLA and Employee Benefits 2020
- Blog
08.31.2020
Massachusetts Family Medical Leave Update: Renewal of Fully Insured and Self-Funded Private Plan Exemptions, Upcoming Dates, Plan Options and Benefit Coordination
- Blog
08.26.2020
The Empire State Strikes Back
- Event
08.20.2020
Webinar | Compliance Considerations When Self-Insuring 2020
- Blog
07.29.2020
2021 Employer Affordability Safe Harbor
- Event
07.22.2020
WEBINAR | Next Chapter: Massachusetts Family Leave Act 2021
- Blog
07.22.2020
The Rise of State Individual Mandates - July 2020
- Blog
07.22.2020
Massachusetts Paid Family Medical Leave Update (July 2020)
- Blog
07.22.2020
Massachusetts Creditable Coverage – Employer Update (2020)
- Event
07.16.2020
Webinar | Annual Required Notices 2020
- Blog
07.01.2020
IRS Addresses Direct Primary Care and Health Care Sharing Ministries
- Blog
06.30.2020
Proposed ESG Regulation
- Event
06.18.2020
Webinar | Mid-Year Compliance Review 2020
- Blog
06.16.2020
COVID-19 Plan Administration Relief: The Good, the Bad, and the Ugly
- Blog
06.16.2020
What’s Old is New Again – Annual PCORI Fee is Due July 31st
- Event
05.28.2020
Webcast | COVID-19 Update: Navigating the Coronavirus, Vaccines, Testing and Wellbeing
- Blog
05.28.2020
DOL Finalizes Rule Expanding Use of Electronic Delivery for Plan Documents
- Blog
05.27.2020
2021 Plan Limits and Final Coupon Guidance Released
- Blog
05.27.2020
A Tale of Two IRS Notices
- Event
05.21.2020
Webinar | COBRA 2020
- Event
05.19.2020
Webinar | Legal and Compliance Return to the Workplace: Considerations for Employers
- Blog
05.11.2020
IRS and DOL Extend Filing Deadlines Due to COVID-19
- Blog
04.20.2020
IRS Extends Deadlines Due to COVID-19
- Event
04.16.2020
Webcast | COVID-19: Managing the Impact- Weekly Update 4.16.20
- Event
04.16.2020
Webinar | ERISA Basics 2020
- Blog
04.10.2020
CARES Act Signed Into Law
- Event
04.09.2020
Webcast | COVID-19: Managing the Impact- Weekly Update 4.9.20
- Event
04.02.2020
Webcast | Update on COVID-19: Navigating the Coronavirus and Managing the Impact
- Blog
03.30.2020
CARES Act Provisions Expand Retirement Plan Access for Individuals Impacted by COVID-19
- Blog
03.27.2020
FFCRA Employee Rights Poster Notification Poster Available
- Blog
03.26.2020
DOL Issues New Guidance on FFCRA and Required FFCRA Posters
- Event
03.24.2020
Webinar | Navigating the Coronavirus and Managing the Impact
- Blog
03.23.2020
The Rise of State Individual Mandates - March 2020
- Event
03.19.2020
Webinar | HIPAA Privacy and Security Training 2020
- Blog
03.10.2020
Federal Agencies Issue Proposed Rules Addressing Transparency in Coverage
- Event
02.20.2020
Webinar | Qualifying Life Events & Permitted Election Changes 2020
- Blog
02.13.2020
The Rise of State Individual Mandates
- Blog
02.10.2020
Annual CMS Medicare Part D Disclosure Due for Calendar-Year Plans
- Event
01.23.2020
Seminar | Employment Law Landscape 2020
- Blog
01.22.2020
The Affordable Care Act’s Employer Mandate: Part 4
- Event
01.16.2020
Webinar | Wellness Programs 2020
- Blog
12.26.2019
Repeal, Repeat, Remand – Ho Ho Hum?
- Event
12.19.2019
Webinar | Year End Checklist and Future Forecast
- Blog
12.09.2019
Employer HIRD Form Due on December 15, 2019
- Blog
12.04.2019
Affordable Care Act Reporting Relief Extended for 2019
- Event
11.21.2019
Webinar | ACA Reporting Requirements
- Blog
11.20.2019
IRS Releases Draft 2019 Instructions for Forms 1094/1095
- Blog
11.08.2019
IRS Releases 2020 Limits for FSAs and Other Benefits
- Blog
10.28.2019
California Mandates a Notice Requirement for Flexible Spending Accounts
- Blog
10.28.2019
All That Glitters is not Gold
- Blog
10.28.2019
The Affordable Care Act’s Employer Mandate: Part 3
- Blog
10.28.2019
Medical Loss Ratio Rebates
- Event
10.17.2019
Webinar | Health Savings Accounts
- Blog
10.09.2019
2019 Massachusetts HIRD Form Filing Deadline Approaches
- Blog
10.04.2019
Insurance Carriers Approved for Mass Paid Family Medical Leave Act
- Blog
09.30.2019
New Health Reimbursement Arrangements Allowed Under Final Rules
- Event
09.19.2019
Webinar | New HRA Options
- Blog
09.19.2019
2020 Employer Affordability Safe Harbor
- Blog
09.18.2019
The Affordable Care Act’s Employer Mandate: Part 2
- Blog
09.17.2019
Medicare Part D Notice Reminder
- Event
08.15.2019
Webinar | Association Health Plans
- Blog
08.12.2019
And in this Corner…the Fight to Expand Association Health Plans Continues
- Blog
07.31.2019
New Guidance on Mass FMLA Payroll Contributions and Wage Withholdings
- Blog
07.22.2019
IRS Expands Definition of Preventive Care for Qualified High Deductible Health Plans
- Event
07.18.2019
Webinar | Annual Required Notices 2019
- Blog
07.10.2019
Tax Consequences of Gym Membership Reimbursement
- Blog
07.09.2019
Agencies Release 2020 Adjusted Limits
- Blog
07.08.2019
The Affordable Care Act’s Employer Mandate: Part 1
- Blog
07.01.2019
President Signs Executive Order to Improve Healthcare Price and Quality Transparency
- Event
06.20.2019
Webinar | Mid-Year Compliance Review
- Blog
06.18.2019
Mass Paid Family Medical Leave Update
- Blog
05.28.2019
Potential FMLA Violations
- Blog
05.24.2019
Annual PCORI Fee is due
- Blog
05.23.2019
The Status of Qualified Transportation Fringe Benefits
- Event
05.16.2019
Webinar | Wellness Programs
- Blog
05.03.2019
Massachusetts Online Exemption Application Now Available for Employers Seeking a Private Plan Option to State Paid Family Medical Leave Program.
- Blog
04.30.2019
Massachusetts Employer Alert
- Blog
04.26.2019
Massachusetts Releases New Guidance and Employee Notice Template For Massachusetts Paid Family and Medical Leave (PFML)
- Event
04.18.2019
Webinar | HIPAA Privacy & Security Training
- Blog
04.11.2019
Leave Laws Continue to Multiply
- Blog
04.10.2019
Massachusetts Creditable Coverage
- Blog
04.02.2019
Association Health Plans (AHPs) – Update
- Blog
03.25.2019
U.S. Department of Labor Releases Proposed Overtime Rule
- Event
03.21.2019
Webinar | Federal Continuation Coverage
- Blog
03.19.2019
Deadline Approaching: Paid Family and Medical Leave Act
- Blog
03.06.2019
Reminder: Annual CMS Medicare Part D Disclosure
- Blog
03.05.2019
Mistaken HSA Contributions
- Blog
03.04.2019
Frequently Misunderstood Health Savings Account Issues
- Event
02.21.2019
Webinar | FMLA & Employee Benefits
- Event
02.13.2019
Seminar | How to Survive a DOL Audit
- Blog
02.05.2019
Government Considering Modifications to HIPAA Privacy and Security Rules
- Blog
02.04.2019
Automatic Enrollment Given a Boost
- Event
01.29.2019
Employment Law Landscape 2019
- Event
01.17.2019
Webinar: ACA Reporting Requirements
- Blog
12.31.2018
Slowly Filling in the Blanks
- Blog
12.27.2018
Women’s Contraceptive Coverage under the Affordable Care Act (ACA) – Update
- Blog
12.20.2018
Making a List and Checking It Twice
- Blog
12.18.2018
Texas Federal Court Rules ACA Unconstitutional
- Event
12.14.2018
Webinar | Q4 2018 Health Care Reform Update
- Blog
12.03.2018
An End to Pharmacy Gag Clauses
- Blog
12.03.2018
Employment Law Update: Minimum Wage Keeps Climbing
- Blog
11.29.2018
2018 Form 1094/1095 Reporting
- Blog
11.21.2018
Do the HIPAA Privacy and Security Rules Apply to My Organization? Part Two
- Event
11.20.2018
Webinar | Back to Basics: Consumer-Based Plans 101
- Blog
11.16.2018
Better Late Than Never
- Blog
11.02.2018
Compliance Update: HRAs Poised For a Facelift
- Blog
10.22.2018
FMLA Update - Organ Donation
- Blog
10.18.2018
Do the HIPAA Privacy and Security Rules Apply to My Organization?
- Blog
09.14.2018
Navigating the Wellness Program Rules for 2019
- Event
01.23.2018
Employment Law Landscape 2018
- Blog
10.06.2017
Interim Rules on Contraceptive Exemptions