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ACA Employer Mandate / Reporting and Tracking Hours

June 30, 2014


As if compliance with the ACA’s market reforms and complex plan design rules (including an assessment of affordability and minimum value), hasn’t caused enough headaches – now you have to prepare to track and report detailed information about your compliant offers of coverage?  Unfortunately, the answer is “yes”.  Time spent now tracking information and making decisions about how an employer plans to report in early 2016 (for the 2015 plan year) will make completion of those yet-to-be-released forms more feasible in the future.

Shakespeare-TiredTo track or not to track, that is the question….

ACA reporting may not be required until the first quarter of 2016, but employers need to get prepared now to comply with those requirements due to the detailed information required.  While tracking hours may be inevitable for certain employers

The Upcoming Hobby Lobby Decision’s Impact on Religious Exemptions

June 26, 2014


Within the next several days, the U.S. Supreme Court will issue its decision regarding whether the government can require Hobby Lobby to provide abortion-inducing contraceptives in its health plan, notwithstanding Hobby Lobby’s religious objection to abortion.  In determining whether the law can be applied to Hobby Lobby, the Supreme Court must decide whether religious exercise rights should be applied broadly or narrowly.

The Supreme Court’s decision will likely have important implications for nonprofit religious organizations.  Most directly, the decision may determine whether such organizations can claim a religious exemption from the contraceptive coverage mandate. More generally, the decision may determine the scope of other important religious exemptions.

Many religious organizations have a vital interest in preserving their rights to:

  • employ fellow believers as they deem necessary;
  • carry out their ministry activities in accordance with their beliefs (e.g., with respect to marriage and sexual conduct); and
  • qualify for religious tax exemptions.
  • IRS Exempt Organization Newsletter 2014-10

    June 23, 2014


    On May 9, the IRS released its Exempt Organization Newsletter, Issue Number 2014-10. Topics include the following:

  • ACT submits UBIT recommendations
  • IRS adopts “Taxpayer Bill of Rights”
  • Register for the June 26 webcast: Unrelated Business Income (UBI) and Exempt Organizations
  • IRS recorded phone forum presentations posted
  • New FBAR Form 114 due June 30
  •   1.  ACT submits UBIT recommendations

    The advisory committee suggests ways to improve reporting of unrelated business income. Read recommendations.

      2.  IRS adopts “Taxpayer Bill of Rights”

    The IRS recently announced the adoption of a Taxpayer Bill of Rights that will become a cornerstone document to provide the nation’s taxpayers with a better understanding of their rights. Read news release.

      3.  Register for the June 26 webcast: Unrelated Business Income (UBI) and Exempt Organizations

    2 p.m. ETRegister for this presentation

    Learn about:

    • How to be organized for an exempt purpose

    Fundraising Institute Starts Next Week – Still time to register!

    June 9, 2014


    Fundraising Institute 2013 Still time to register – workshops start next week! NPML Annual Fundraising Institute

    • When: June 16–19, 2014
    • Where: J.C. Penney Conference Center, UMSL North Campus
    • Fee: $49–$99; or register for all 6 courses for $350 – Click here to register now!

    The Nonprofit Management & Leadership Program’s annual Fundraising Institute provides the most up-to-date information on current fundraising practices and ideas. Hundreds of development officers, staff and volunteers from around the region and across the state over the last decade have benefitted from the Institute’s training. The 2014 Fundraising Institute will offer new topics as well as updates to our popular grant writing and fundraising research classes. Participants can enroll in one or more sessions with a discount for registering for all the

    For ACA, Don’t Stop At Your Benefits Plans: Remember To Check Your Handbook

    June 3, 2014


    Employers have been diligently working on revisions to their benefits plans and summary plan descriptions to comply with the requirements of the Affordable Care Act.  After those revisions are in place, it is critical to remember an additional step:  Make sure that applicable employee handbook language is also revised to reflect these changes.

    Generally, it is best to keep any discussions of benefits to a minimum in employee handbooks, so as to avoid confusion and the potential for conflict with plan documents and summary plan descriptions.  However, employers usually desire to include some benefits-related information in their handbooks, if only to point employees in the right direction for obtaining additional information.

    Thus, if your handbook contains benefits-related information, you should consider reviewing that information and make any necessary revisions so that the information is both consistent with the Affordable Care Act and consistent with your plans and other communications.