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  • Employer Mandate

    Employer Mandate to Be Based on 2013 Numbers

    Beginning January 1, 2014, the employer mandate provision of the Patient Protection and Affordable Care Act (PPACA) will become effective. This provision requires employers with 50 or more full-time equivalent employees to offer those employees health insurance benefits that satisfy certain affordability thresholds. Many employers do not realize that the application of the employer mandate will be based on the number of employees on the books in 2013.

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  • Flex Spending

    Flexible Benefits Plans

    What are flexible benefits plans?

    Flexible benefits plans enable workers to select benefits they want or need from a package of plans offered by their employer. Employers often include choices such as retirement benefits like 401(k) plans, health, dental or vision insurance, and reimbursement accounts through which individuals can pay for medical and/or dependent care expenses. Employees pay for these benefits through pretax payroll deductions; this lowers the employee’s taxable income and increases their take-home pay while reducing the employer’s tax liability. There are several different types of flexible benefits plans, including flexible spending accounts and cafeteria plans.

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  • Fiduciary

    6 Duties Every 401(k) Plan Fiduciary Must Maintain

    Fiduciary, from the Latin fiducia meaning “trust,” is an ethical or legal relationship between two or more parties where the party or parties designated as the fiduciary act solely for the benefit of the beneficiaries and their dependents. When a 401(k) plan is established, the fiduciaries are named in the written plan.

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