Show navigation

Available in:

OnDemand Webinar

IRC Section 105(h) Testing and Design Alternatives 2013

Health and welfare benefits provide employers with a tax effective way to attract and retain valuable workers, but the Internal Revenue Code and now the Affordable Care Act limits employer's ability to select the employees or employee groups that receive health benefits. This OnDemand Webinar will examine the nondiscrimination rules under Internal Revenue Code Section 105(h) that apply to self-funded health plans and comparable rules under the Affordable Care Act that apply to insured plans. By understanding these rules and how they interact with other aspects of health care reform, such as the employer play or pay mandate, employers can avoid penalties and continue to motivate and attract workers.

Learning Objectives:

  • You will be able to discuss tax rules for health plans.
  • You will be able to review exlcuding employees.
  • You will be able to describe eligible testing.
  • You will be able to explain PPACA and nondiscrimination testing.

Runtime: 84 minutes
Purchase Options

More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Nondiscrimination Testing Overview

  • IRC Section 401(a)
  • IRC Section 125
  • IRC Section 501(c)(9)
  • IRC Section 105(h)
  • IRC Section 89

PPACA and Nondiscrimination Testing

  • Rules
  • Penalties

Tax Rules for Health Plans

  • IRC Section 104
  • IRC Section 105
  • IRC Section 106
  • Penalties

Defining the Scope of Testing

  • What Plans Are Subject to the Rules?
  • What Parts of the Plan Are Insured?
  • Mandatory Aggregation and Disaggregation
  • Permissive Aggregation and Disaggregation

Excluding Employees

  • Statutory Exclusions
  • Other Exclusions

Eligible Testing

  • Available Tests
  • Safe-Harbors

Benefits Testing

  • Standards in Pre-PPACA IRC Section 105(h) Regulations
  • Working With Pre-PPACA Regulations
  • Benefit Distinctions Required in Current and Future Markets

Putting It Together

  • Pay or Play
  • Employee Cost Sharing
  • Design Options and Limitations
  • Controlling Administrative Costs
Purchase Options

More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Purchase Options

More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Tonie L. Bitseff

Tonie L. Bitseff

Nixon Peabody LLP

  • Counsel with Nixon Peabody LLP in San Francisco, and is a member of the Labor and Employment Practice Group
  • Experienced in ERISA and is regarded as a leading authority on HIPAA, COBRA and health plan compliance
  • Former co-founder of Marin Legal APC, a boutique employment and benefits firm; and formerly lead the Health and Welfare Plan Practice Group at Thelen LLP
  • J.D. degree, Seattle University School of Law; LL.M. degree in taxation; University of Washington School of Law; B.A. degree, University of Washington
  • Can be contacted at 415-984-8294 or [email protected]
Purchase Options

More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 391851
Published 2013
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!