Overview

Health care continues to be one of the most important benefits for employees and one of the most complex for employers. At KMK, we strive to fully understand each client’s specific health care needs and concerns so we can help recommend/maintain a plan that works effectively and efficiently.

We work with our clients to comply with the Patient Protection and Affordable Care Act (PPACA and ACA). We also help clients develop and maintain health care plans that comply with these complex requirements. We assist with the following:

  • Design for applicable large employers (ALE)
  • Information reporting using Form 1094 and Form 1095
  • Employee communications
  • Grandfathered plan questions
  • Employer shared responsibility payments

Team

News & Resources

Publications

  • In a Quest to Beat 401(k) Class Action, Court Values Process Over Results | Convoluted SPD Language Paves the Way for Pension Plan Plaintiffs | Can Loper Bright Douse the Flames of Smoker Surcharge Litigation?
  • DOL Extends Existing Cybersecurity Guidance to Health & Welfare Plans | New HIPAA Privacy Rule Requires Action Before Year End
  • Supreme Court Upends Chevron Defense | Ask and Ye Shall Receive (Plan Documents) | FTC Sounds the Alarm Over PBM Practices
  • Prudence (not Preference) Prevails in 401(k) Plan Fee Case | 2025 HSA, HDHP, and Excepted Benefit HRA Limits | Court Not Wild About Wilderness Therapy Coverage
  • District Court Has Beef with Benefit Denial | Where's Waldo? Tracking Down Missing Participants | Cyberattack Blame Game
  • SECURE 2.0 Implementation Guidance Wrap-Up
  • Indigestion from Turkey and Stuffing or the IRS’ Proposed LTPT Regulations? | IRS Increases COLA Adjustments for 2024 | Slam Dunk for Prosecutors in NBA Health Care Fraud Win
  • When Smoke Gets in Your Eyes, You’re Entitled to a Reasonable Alternative | Gag Clause Annual Attestation Deadline Approaches | Lower Affordability Percentage Increases Employer Costs
  • Seventh Circuit Upholds Unambiguous Eligibility Standard | IDR Process is Up and Running | DOL to Prudential: You Can’t Have Your Cake and Eat it, too!
  • Biden Vetoes Resolution to Block ESG Rule | New Deadlines for Use of Forfeitures | IRS Announces ACA Penalty Increases for 2024
  • What Employers Need to Know about SECURE 2.0
  • The Best Things Come to Those Who Wait (and Wait) | 'Tis the Season of Giving: EBSA Restores over $1.4B to Plans, Participants, and Beneficiaries
  • IRS Extends CARES Act and Relief Act Deadlines | Company Stock Over -Valuation Puts Plan Sponsor and Trustee Under Water | Flagrant Foul by NBA Player Guilty of Defrauding Health Plan
  • What the Hack? Malware Leads to Stiff HIPAA Penalties | Court OKs Actively Managed Investment Options | You Can’t Get Blood from a Turnip – Unless the Plan Documents So Provide
  • Machine Readable File Posting Update | IRS Plan Examination Pilot Program - Will It Take Flight? | Summer is for Fun, Sun, and PCORI Fees | Compliance Alert - Cycle 3 Restatement Deadline *July 31*
  • 2023 Limits for HSAs and Excepted Benefit HRAs | COVID-19 Testing Denial Serves as Basis for ERISA Litigation | Extension of Physical Presence Relief for Spousal Consent | COMPLIANCE ALERT - Cycle 3 Restatement Deadline
  • Special HSA Rule for Telehealth Services | Reconsidering PTCs and Affordability | COMPLIANCE ALERT: Cycle 3 Restatement Deadline
  • Crypto-Curious vs. Crypto-Cautious | IRS Muddies the RMD Waters | COVID-19 National Emergency Extended | COMPLIANCE ALERT: Cycle 3 Restatement Deadline
  • Mental Health Parity Compliance Heightens Employer Anxiety | Supreme Court Remand Demands Context-Specific Inquiry in Retirement Plan Fee Cases | New Variants in COVID-19 Coverage Guidance | COMPLIANCE ALERT - Cycle 3 Restatement Deadline
  • Coverage of At-Home COVID-19 Tests | New Guidance on Group Health Plan Provider Compensation Disclosure Rules | Revised Auditing Standards for ERISA Plans
  • Outbreak Period Relieves Employers | Adopt Cafeteria Plan Changes Before Year End | EBSA Digs Deep (Into Plan Pockets)
  • DOL Is Not Just Blowing Smoke: Tobacco Surcharge Suit Moves Forward | Cost of Living Adjustments to IRS and HHS Limits
  • New FAQs Offer COVID-19 Vaccine Clarification | Biden ESG Proposal Hits Back at Trump-Era Regulations | New COBRA Outbreak Period Guidance
  • IRS Says Relax | The (Bumpy) Path Out of the Pandemic
  • New Guidance For DC Plan Lifetime Income Illustrations | ARPA COBRA Subsidy Expiration and Notice Deadline | Enforcement Delays for Health Plan Transparency
  • Summer Weekend Extends PCORI Deadline | Better Late Than Never: New EEOC COVID-19 Guidance
  • DOL Releases Retirement Plan Cybersecurity Best Practices | (Employer Stock) Should You Drop It Like It's Hot? | DOL Clarifies Mental Health Parity Compliance and the New Comparative Analyses Requirements
  • Breathing New Life into Wellness Rulemaking | The Latest from the DOL on Missing Participants
  • If You Like Your (Grandfathered) Plan, You Can Keep It - For Even Longer | SECURE Act Q&As on Safe Harbor Automatic Enrollment and Nonelective Plan Requirements | Final Rules on Rollovers of Qualified Plan Loan Offsets
  • It's Final: Pecuniary Considerations Must Steer Fiduciary Investment Decisions | Shedding Light on the New Health Plan Transparency Rule | Taking the Sting Out of COBRA
  • IRS Updates Health and Retirement Plan Benefit and Contribution Limits for 2021 | ESRP Penalties Increase for 2021 | More Relief for Furnishing 2020 ACA Information Returns
  • A More Secure 402(f) Notice | Pushing the Need on Affordability - 2021 Increase to 9.83% | Open for Business in Cycle 3 | Tax Treatment of COVID-19 Leave-Based Donation Programs
  • Actual Knowledge Means Aware: Supreme Court Upholds Participant Win in Intel Case | Spending Package Impacts Cadillac Tax and PCORI Fees | Open Questions About Insider Information for Plan Fiduciaries That Offer Investment in Employer Stock
  • In the Spirit of Giving, IRS Extends and Expands ACA Reporting Relief | Sun Sets on Lower Court Sun Capital Ruling | Pricing Transparency - But At What Cost?

Blogs

Blog Posts

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