Resources


DOL Sample Audit Letter: The DOL has ramped up its audit efforts on health plans.  And  now the audits include requests for documentation based on Health Reform (PPACA).  Could you come up with this list of 30 items in 10 days?


Definition of a Common Control Group, US Code Section (for determining propriety of grouping multiple companies under one ERISA Plan) IRS PDF on Topic.    

Consumer Driven Health Care



Insurers 




Reform 


Intenral Revenue Code Section 105(h) - Amount paid to highly compensated individuals under a discriminatory self-insured medical expense reimbursement plan.  To be used for testing whether or not a plan "discriminates" in favor of highly compensated employees. This test is newly applicable to fully-insured plans under Health Reform but has been temporarily suspended until a likely date of 2013 or 2014.  


Statistics 


Disability Statistics from the Council for Disability Awareness