Employee Benefits

Definition of a Small Employer:
Oregon - Washington

Determining if an Employer is an Applicable Large Employer  irs.com -  Estimator

What Happens When a Small Employer Grows Into an ALE  Leavitt Group

Employer Responsibility Under ACA 
Provisions -Regulations - Penalties - Q&A 

ACA Affordability 
Calculator - IRS Q&A

Employer's Guide to ACA Affordability Safe HarborsThe ACA Times

Controlled and Affiliated Service Groups
irs.gov - psfinc.com - thetaxadvisor.com

The Difference Between NAICS and SIC Codes: naics.com

HIPAA, COVID-19 Vaccination, and the Workplace  hhs.gov

Employer Health Care Arrangements For Individual Health Insurance  irs.gov

Health Reimbursement Arrangements  cms.gov

Side-by-Side:  Group Coverage - ICHRA - QSEHRA healthcare.gov

QSEHRA  healthcare.gov

ICHRAhealthcare.gov

ICHRA - A Comprehensive Guide  Take Command Health

Section 105 Plans For Dummies peoplekeep.com

Section 125 Premium Only Plan Generator  HR Service

Employment Laws Assistance For Small Businesses and Workers dol.gov

Nondiscrimination Rules For Group Health Plans (Enforcement paused pending regulatory guidance) dol.gov

SHOP Small Business Tax Credit  irs.com

ACA Tax Provisions For Employers  irs.com

Tax Treatment of Common Fringe Benefits  irs.gov

Certification of Creditable Drug Coverage
(To be completed by employers with Medicare Part D eligible employees, each year within 60 days of the start of the plan year)
Disclosure Guidance and Information
Model Notices
Instructions Slide Deck

COBRA (Groups with 20+ Employees)  About COBRA
Employer Guide - Employer FAQs
Employee Guide - Employee FAQs

COBRA Model Notices:
Model General Notice   dol.gov
Model Election Notice   dol.gov
COBRA deadlines extension in effect during Public Health Emergency

CONTINUATION Coverage (Groups with <20 Employees):
Oregon - Washington

ERISA dol.gov

ERISA Wrap Documents   hinklaw.com

ERISA Document Generators HR Service

Family and Medical Leave Act:
State Family and Medical Leave Laws
Paid Sick Leave vs FMLA vs Paid Family Medical Leave
Paid Leave Oregon vs OFLA vs FMLA vs Oregon Sick Leave

FMLA Employer Guide  dol.gov

OFLA Oregon Family Leave Act - Federal vs Oregon
Paid Leave Oregon

PFMLWashington Paid Family Leave Act
Washington Paid Leave

OSHA State Plans FAQs

WA State LTC Trust Act | Cares Fund - Delayed Until July 1, 2023
wacaresfund.wa.gov - Employer Responsibilities - Rules

WA State PAL (Partnership Access Lines) hca.wa.gov

HSA Qualified Plans

CARES Act - TeleHealth and OTC  irs.gov

HSA Basics:  The Quintana Group

How Does a Health Savings Account (HSA) Work?  healthinsurance.org

HSA   IRS Publication 969

Eligible Medical Expenses  IRS Pub 502

Benefits of an HSA irs.gov

HSAs and Medicare Conflicts

Should You Max Out Your HSA Contributions?  thebalance.com

HSAs  investopedia.com

Getting the Most Out of Your HSA  trowprice.com

HSA IRS Guidance and Q & A irs.gov

HSA Employer Comparable Contributions  Cornell Law School

The Complete HSA Guidebook -Stephen D. Neeleman, M.D.

Health Savings Accounts

Comparison of HSA Providers  HSA Search

Assessment - HSA Providers  Morningstar