The IRS recently released yet another notice (2015-17) related to health coverage reimbursements for small employers, including many construction contractors. Small employers in the construction industry (those with 50 or fewer employees or full-time employees in 2014) will be glad to know that this new notice actually brings some good news, as the preceding related notices generally have not.
Under the Affordable Care Act (ACA), virtually all health coverage premium arrangements that are not integrated with an employer sponsored group health plan are deemed “group health plans” on their own. Group health plans are subject to the various ACA rules and …read more
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