PCORI Fee
Outlines PCORI fee requirements, due July 31 annually, including who must pay, calculation methods, and rates.
Medical Plan Rebates
Reviews ACA Medical Loss Ratio (MLR) rebate rules, how rebates are distributed, and employer obligations.
ACA Article 3: Reporting — Late Filing
Provides ACA reporting deadlines, penalties for late filing, and extension options.
ACA Article 2: Reporting — Overview
Summarizes ACA reporting requirements based on employer size and funding type, outlining MEC (6055) and ALE (6056) obligations. Provided via diagram.
ACA Article 1: Play or Pay
Explains ACA employer mandate: who must offer coverage (50+ FTEs), how to count employees, and penalties for non-compliance.
WA Long Term Care Overview
Frequently Asked Questions for employees about Washington State’s Long Term Care program.
Individual Subsidies for 2025
Explains ACA subsidies (Premium Tax Credit, Cost Sharing Reductions, WA Cascade Care Savings), eligibility rules, Federal Poverty Level income ranges, and Medicaid overlap.
HSA – Those with Dependents – 2026
Details HSA rules for using your HSA funds for your dependents’ healthcare expense reimbursement.
HSA – Age 65+ – 2026
Outlines HSA rules that can apply to those 65+ regarding how Medicare coverage can affect the ability to deposit funds into an HSA bank account.
HSA – Age 55 – 2026
Details HSA catch-up contribution rules for those 55+, including prorated deposits, the “last-month” rule, and spousal contribution requirements.
