05/18/2015
Final regulations include as an excepted benefit limited wraparound coverage—coverage that supplements, or wraps around, individual nongrandfathered health policies by providing additional benefits to part-time employees and retirees and doesn’t consist solely of cost-sharing subsidies.
05/14/2015
Q: A former employee has requested a copy of his 2003 W-2 form. We backed up the data, sent it to a remote storage facility and purged it years ago. It would be extremely burdensome to pull it out now, especially for a former employee. What is the legal requirement for providing employees with copies of old W-2s?