Employee Benefits: Compliance Issues from the Tax Perspective
August 8, 2012
2:00 - 3:30 pm ET
Affordable Care Act (ACA) includes a number of new requirements affecting how
employee benefits are taxed and reported. This session will outline those
changes and discuss common issues faced by employers and employees including
new compliance responsibilities placed on benefit plan administrators.
Specifically, this session will cover the following substantive issues:
employers are planning to develop benefit designs that meet the legal tests
(e.g., the “minimum value” and “affordability” requirements) in order to
qualify for the employer mandate provisions of the ACA.
of the reporting and payment requirements with respect to the fee to fund the
Patient-Centered Outcomes Research Institute (PCORI fee).
of the new ACA coverage mandates and reporting requirements to the IRS as well
as to employees.
of the new W-2 reporting provisions on the value of insurance coverage.
of how “tax favored” spending accounts (e.g., HRAs, HSAs, and health FSAs) are
impacted by the ACA.
Gain a detailed overview of the responsibilities the
ACA has placed on employers in regards to their employee benefits.
- Describe compliance
issues presented by the implementation of the Affordable Care Act (ACA)
and various state health reform initiatives
- Identify the new
reporting requirements imposed by the ACA on employers offering employee
- Understand how legal
and regulatory changes will require modifications to employee benefits
The ideal target level for this
insurance professionals who are responsible for any aspect of compliance
in their day-to-day career
engaged in compliance and regulatory outreach and advocacy strategies
plan compliance and risk management professionals
and legal staff
Piro, Senior Vice President, Aon Hewitt
J D. Piro is a senior vice president at Aon Hewitt, where he leads the
Health & Benefits Practice’s Legal consulting group and is a senior member
of the Health & Benefits Practice’s Federal Health Care Reform Team. Mr.
Piro has worked in the area of ERISA and employee benefits, as an attorney and
as a legal consultant, for more than twenty-five years. He helps employers
develop and implement strategies to identify and reduce the legal risks
inherent in the health care environment.
Mr. Piro works with employers on a wide range of legal issues
affecting the design, administration, and funding of employer-provided health
care plans. He monitors State and Federal legislation and case law relating to
the design, administration, and operation of health care programs.
Mr. Piro is a member of the Employee Benefits Research
Institute, the New York State Bar Association, the National Business Group on
Health, the ERISA Industry Committee, and the American Health Lawyers
Association. Mr. Piro has testified before the Department of Labor on ERISA
issues affecting employee benefit plans. A frequent speaker on health
care law, Mr. Piro has appeared on CNBC and MSNBC discussing health law issues
and has been quoted in The New York Times, The Wall Street Journal, Fox Business,
New York Newsday, Crain’s New York Business, The Washington Post, The Los
Angeles Times, and Business Insurance.
Fred Schindler, Director, Collection Policy in the Small
Business/Self-Employed Division of the Internal Revenue Service
Fred Schindler is the director, Collection Policy in
the Small Business/Self-Employed Division of the Internal Revenue Service. As
director, Mr. Schindler establishes and implements all policy for service-wide
collection activities. He administers general payment processes and analysis,
case resolution alternatives, field payment compliance, technical and
insolvency, risk based collection, offer in compromise and private debt
Mr. Schindler began his IRS career in 1998 with the Office of Chief Counsel in
Washington, D.C., where he worked in General Litigation for Collection,
Bankruptcy and Summonses. He continued working in this same area as a senior
attorney in October 2001, moved on to Assistant to the Branch Chief in 2002,
and then up to Special Counsel to the Associate Chief Counsel for Procedure and
Administration in June 2003. In May 2005, Mr. Schindler advanced to the Deputy
Assistant Chief Counsel, again continuing in the Collection field of expertise.
Mr. Schindler moved to his current position as director, Collection Policy in
June 2006. He brought with him a wealth of knowledge and experience in
Collection matters and activities. Since January 2009, Mr. Schindler has also
served as the IRS Bureau Accountable Official for implementation and reporting
of the Recovery Act.
Tom Wilder, Senior Regulatory Counsel, America’s Health Insurance Plans
Wilder serves as the Senior Regulatory Counsel for America’s Health Insurance
Plans (AHIP). Mr. Wilder has responsibility for assisting AHIP’s member
companies with legislative and regulatory issues including insurance regulation,
health benefits, taxation, health information technology, and compliance
Wilder previously worked as the Director of Public Policy for the American Academy
of Actuaries and as the Director of Government and Public Affairs for the
Kansas Department of Insurance.
Wilder received a BA in Political Science and Sociology from the University of Kansas
and a JD from Washburn University Law School. After graduation from law school,
Mr. Wilder practiced law with Fried, Frank, Harris, Shriver and Jacobson in
Washington DC and Sloan, Listrom, Eisenbarth, Sloan and Glassman in Topeka,
Wilder is a member of the Employee Benefits Committee of the U.S. Chamber of
Commerce and is licensed to practice law in the District of Columbia and
Brigen Winters, Principal, Groom Law Group
Brigen L. Winters is a principal
at Groom Law Group, Chartered. Mr. Winters co-chairs the firm's Policy
and Legislation practice group and also works with the firm's Executive
Compensation, Health and Welfare, Plan Design and Taxation, and Public and
Multiemployer Plans practice groups. His practice includes counseling
plan sponsors, insurers and other financial institutions regarding executive
compensation, health and welfare and tax-qualified arrangements, and advising
plan sponsors, coalitions, and trade associations on legislative and regulatory
Mr. Winters returned to the firm
in January 2002 after serving for three years as majority tax counsel to the
House Committee on Ways and Means. While on the Committee on Ways and
Means staff, he was responsible for all issues related to employee benefits and
deferred compensation, including the Portman-Cardin pension reform legislation
that was enacted as part of the Economic Growth and Tax Relief Reconciliation
Act of 2001. Mr. Winters also advised Members and staff on issues related
to the Patients Bill of Rights legislation, Social Security, tax-exempt
organizations, and the taxation of insurance companies and their products.
Over the last several years, Mr.
Winters has worked extensively on health reform issues that were recently
enacted as part of the Patient Protection and Affordable Care Act. He
also works extensively on executive and nonqualified deferred compensation
issues, including compliance and plan design issues related to Code sections
409A, 162(m) and 457A.
The content presented in this webinar is solely attributable to the speaker and does not represent an endorsement by America's Health Insurance Plans (AHIP) of the accuracy of the information presented in the audio conference or any opinion expressed by the speaker.