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?


Reporting and Disclosure Guide for Employee Benefit Plans. Prepared by the U.S. Department of Labor's Employee Benefits Security Administration (EBSA) with assistance from the Pension Benefit Guaranty Corporation (PBGC). It is intended to be used as a quick reference tool for certain basic reporting and disclosure requirements under the Employee Retirement Income Security Act of 1974 (ERISA).   

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 



IRS Listing of "Key" Tax Provisions in Reform (Replete with Orwellian Headers)

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.  

Assessing the Impact of the Health Care Reform Insurance Nondiscrimination Rules on Executive Employment Agreements

Statistics 


Disability Statistics from the Council for Disability Awareness