Quick Reference to COBRA Compliance provides information for administering COBRA in an easy-to-read format that allows the professional to find that information quickly when needed. Additionally, many of the chapters include Job Aids; charts, checklists, sample notices, worksheets, and flowcharts that are specifically designed to assist the benefits professional in COBRA Administration. Quick Reference to COBRA Compliance, 2015/2016 Edition has been updated to include: Clarified COBRA noncompliance penalties Updated limits on health savings accounts and high deductible health plans for 2015 and 2016 and clarified eligibility requirements Updated information on the Mental Health Parity and Addiction Equity Act and Health Care Reform Enhanced chapter on court cases, by adding recent cases involving assessment of COBRA penalties

Quick Reference to Payroll Compliance is a one-volume resource that gives you straightforward instruction on complying with both federal and state laws for all areas of payroll administration: from calculating gross pay to handling garnishments, from taxation of fringe benefits to year-end reporting. Quick Reference to Payroll Compliance helps you take the guesswork out of payroll compliance with current coverage of: Wage and hour laws Taxation and reporting of wages Taxation of fringe benefits and other compensation Tax deposit requirements Garnishments New hire reporting Year end reporting Quick Reference to Payroll Compliance gives you the information you need to ensure federal and state compliance, including: Quick, clear explanations of Federal rules and regulations Easy to read requirements for all 50 states Line-by-line and box-by-box instructions for completing payroll tax forms And much more!

Quick Reference to COBRA Compliance provides information for administering COBRA in an easy-to-read format that allows the professional to find that information quickly when needed. Additionally, many of the chapters include Job Aids; charts, checklists, sample notices, worksheets, and flowcharts that are specifically designed to assist the benefits professional in COBRA Administration. Quick Reference to COBRA Compliance, 2016/2017 Edition has been updated to include: A discussion of the January 6, 2016 final rule published by the Department of Health and Human Services (DHHS) providing states more flexibility to give limited information to the National Instant Criminal Background Check System (NICS) about individuals who have been involuntarily committed to a mental institution An updated chapter on the termination of COBRA coverage that incorporates changes to the Affordable Care Act (ACA) and clarifies that, based on the terms of a Plan, an individualand’s COBRA coverage may be terminated under the same circumstances applicable to non-COBRA beneficiaries, for example, fraud An enhanced chapter that includes changes to notice requirements based on the Proposed Rules published by the Department of Labor (DOL) on May 7, 2014 The addition of a copy of the DOL Proposed Rules published on May 7, 2014 in the Federal Register Updated information on health savings account (HSA) limits for 2016 and enhanced information on the Health Insurance Portability and Accountability Act (HIPAA) by the addition of details on special enrollment rights

Quick Reference to COBRA Compliance provides information for administering COBRA in an easy-to-read format that allows the professional to find that information quickly when needed. Additionally, many of the chapters include Job Aids; charts, checklists, sample notices, worksheets, and flowcharts that are specifically designed to assist the benefits professional in COBRA Administration. Quick Reference to COBRA Compliance, 2019 Edition has been updated to include: A discussion of the January 6, 2016 final rule published by the Department of Health and Human Services (DHHS) providing states more flexibility to give limited information to the National Instant Criminal Background Check System (NICS) about individuals who have been involuntarily committed to a mental institution An updated chapter on the termination of COBRA coverage that incorporates changes to the Affordable Care Act (ACA) and clarifies that, based on the terms of a Plan, an individual's COBRA coverage may be terminated under the same circumstances applicable to non-COBRA beneficiaries, for example, fraud An enhanced chapter that includes changes to notice requirements based on the Proposed Rules published by the Department of Labor (DOL) on May 7, 2014 The addition of a copy of the DOL Proposed Rules published on May 7, 2014 in the Federal Register Updated information on health savings account (HSA) limits for 2016 and enhanced information on the Health Insurance Portability and Accountability Act (HIPAA) by the addition of details on special enrollment rights Previous Edition: Quick Reference to COBRA Compliance, 2018 Edition, ISBN 9781454883807

Quick Reference to COBRA Compliance provides information for administering COBRA in an easy-to-read format that allows the professional to find that information quickly when needed. Additionally, many of the chapters include Job Aids; charts, checklists, sample notices, worksheets, and flowcharts that are specifically designed to assist the benefits professional in COBRA Administration. Quick Reference to COBRA Compliance, 2014-2015 Edition has been updated to include: Changes in COBRA eligibility requirements Updated summaries of recent court decisions concerning COBRA, including significant cases on same-sex spouses, notice requirements, and noncompliance penalties Updated limits on HSAs and HDHPs for 2014 and 2015 Updated information regarding the Affordable Care Act New sections on the Affordable Care Act changes and the Affordable Care Act and CHIP Revised COBRA model general and election notices recently published by the Department of Labor to ensure that qualified beneficiaries are informed about option to obtain coverage through the Health Insurance Marketplace (i.e., the public exchanges that were established as a result of the Affordable Care Act)

Quick Reference to COBRA Compliance provides information for administering COBRA in an easy-to-read format that allows the professional to find that information quickly when needed. Additionally, many of the chapters include Job Aids; charts, checklists, sample notices, worksheets, and flowcharts that are specifically designed to assist the benefits professional in COBRA Administration. Quick Reference to COBRA Compliance, 2018 Edition has been updated to include: A discussion of the January 6, 2016 final rule published by the Department of Health and Human Services (DHHS) providing states more flexibility to give limited information to the National Instant Criminal Background Check System (NICS) about individuals who have been involuntarily committed to a mental institution An updated chapter on the termination of COBRA coverage that incorporates changes to the Affordable Care Act (ACA) and clarifies that, based on the terms of a Plan, an individual's COBRA coverage may be terminated under the same circumstances applicable to non-COBRA beneficiaries, for example, fraud An enhanced chapter that includes changes to notice requirements based on the Proposed Rules published by the Department of Labor (DOL) on May 7, 2014 The addition of a copy of the DOL Proposed Rules published on May 7, 2014 in the Federal Register Updated information on health savings account (HSA) limits for 2016 and enhanced information on the Health Insurance Portability and Accountability Act (HIPAA) by the addition of details on special enrollment rights Previous Edition: Quick Reference to COBRA Compliance, 2016-2017 Edition, ISBN 9781454872832

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)