Quick Reference

All Items: Employee Benefits

  • Tax Reform Law - Comparison of Pre- and Post-Reform Provisions Affecting Employers

    Updated to reflect new information regarding moving expense reimbursements, and meal and entertainment expenses, effective January 1, 2018.

  • Health Care Reform Timeline

    Updated to reflect a delay in the ACA Cadillac tax.

  • ACA Information-Reporting Requirements

    Starting in 2016, many employers will be required to comply with the information-reporting requirements under Affordable Care Act. This Quick Reference chart will help employers understand and prepare for their reporting responsibilities.

  • HIPAA Violation Categories and Penalty Amounts

    The Health Insurance Portability and Accountability Act (HIPAA) improves the portability and continuity of health insurance coverage for workers when they change or lose jobs and establishes a set of standards for the electronic exchange of health information. The Health Information and Technology for Economic and Clinical Health (HITECH) Act made significant changes to the privacy and security rules under HIPAA and strengthens HIPAA's enforcement provisions and increases the penalties for HIPAA violations. This chart provides a summary of the HIPAA violation category, the penalty range for each violation and the maximum penalty amounts for HIPAA violations.

  • COBRA Qualifying Events, Qualified Beneficiaries and Continuation of Coverage Periods

    Group health plans must offer continuation coverage under COBRA to qualified beneficiaries after a qualifying event has occurred. This chart provides a summary of qualifying events, qualified beneficiaries and the maximum periods of COBRA continuation coverage.

About This Category

Key facts for employers and HR relating to employee benefits.