Once users receive the acknowledgement email that contains their User ID, they will need to request access to the HIOS System by signing into CMS Enterprise Portal. Figure 6 displays the CMS …

Your assets held in retirement plans are generally safe from creditors, even if you are involved in a bankruptcy action.

Take a participant-directed plan where employees make § 401(k) contributions throughout the year, matching contributions are made quarterly, and profit sharing contributions are made once a year. …

Delinquent Filer Voluntary Compliance Program The Delinquent Filer Voluntary Compliance (DFVC) Program is designed to encourage voluntary compliance with the annual reporting requirements …

The Department of Labor (DOL) has issued Field Assistance Bulletin 2006-03 (December 20, 2006) to provide guidance on the new requirements for defined benefit and defined contribution plans to …

The IRS issued proposed regulations to clarify the application of Code section 83, which provides that property transferred in connection with the performance of services is included in the service …

Dec 4, 2000 · The answer, unfortunately, is that quality daycare is expensive. And, although there are many firms that could potentially benefit from on-site daycare once they offer it, they must first be …

Jan 25, 2015 · 16 pages. "Section III of this notice describes the guidance under consideration, which would provide that employees of a public charter school may participate in a State or local retirement …

Through its notice and revenue ruling, the IRS has explained the basic COBRA structure for HRAs. Generally, they are just like all other group health plans; therefore, employers must provide COBRA …

In pricing retail pharmacy claims, PBMs use a “maximum allowable cost” (MAC) methodology. MACs were created by the Health Care Financing Administration (HCFA) in the 1980s to smooth generic …