Briefings

12/11/2017 - 2018 Benefit Limits for Health & Welfare Plans
Each year, the U.S. Government sets new limits for various benefit programs to reflect inflation and changes in the law. The 2018 Benefit Limits for Health & Welfare Plans have been announced. This Briefing will review the new changes for 2018 so that employees can review their benefit plans to ensure they reflect the new limits.

12/4/2017 - Proposition 64: Impact of Recreational Marijuana on Schools, Municipalities, and Health Care Providers
Proposition 64 is poised to legalize the cultivation, manufacture and sale of marijuana for recreational use in California effective January 1, 2018. This Briefing discusses the impact of Prop. 64 on employers including schools, municipalities and health care providers.

11/7/2017 - AB 424: Tightens Firearm Possession Restrictions at K-12 Schools
Effective January 1, 2018, AB 424 will strengthen restrictions against possessing a firearm on California K-12 campuses. This Briefing details these new and existing restrictions and exceptions.

11/7/2017 - Health Care Reform: Employer Mandate Penalty Notices Coming Soon
The IRS has indicated that it will begin sending out Employer Mandate penalty notices in “late 2017.” This Briefing discusses the format of these notices and the steps Applicable Large Employers need to take.

10/13/2017 - Health Care Reform: White House Issues New Executive Order on ACA
This Briefing discusses the Executive Order issued on October 12, 2017 by the White House concerning Affiliation Health Plans and other aspects of the Affordable Care Act and how the Executive Order affects current California employer health plans.

9/21/2017 - Health Care Reform: Terminating Coverage of Dependents at Age 26
When a dependent turns 26, can the employer terminate coverage on the dependent’s 26th birthday or should they wait until the end of the month? The Affordable Care Act has two provisions regarding this situation. This Briefing discusses the provisions and the possible penalties.

7/31/2017 - Title IX and Title VII Updates: No Changes Despite Recent Statements by Trump Administration
In recent weeks, the Trump administration’s positions on both Title VII and Title IX of the Civil Rights Act of 1964 have been in the news. While they do throw doubt on how Title VII and Title IX will be interpreted by the Trump administration, they are not yet binding changes in the law.

7/28/2017 - Health Care Reform: Senate Fails to Repeal the Affordable Care Act
On July 28, 2017, the U.S. Senate, after three days of debate and voting, failed to repeal the Affordable Care Act. This Briefing outlines the events that unfolded over the last few days, what may happen next and what this all means for employers.

7/19/2017 - Health Care Reform: ACA Repeal and Replace Stalls in the Senate
On July 17, 2017, the U.S. Senate’s effort to simultaneously repeal and replace the Affordable Care Act came to an end. This Briefing discusses the circumstances surrounding the bill’s failure and what steps might be taken in the future regarding health care reform.

7/6/2017 - Workers’ Compensation Benefit Rates: Increase January 1, 2018
The temporary disability benefit rates will increase on January 1, 2018, based on the reported increase in California’s State Average Weekly Wage (SAWW).

6/19/2017 - SB 562 – Healthy California Act: Current Status and Possible Health Care Changes If Passed
This Briefing discusses the possible ramifications to California employers of SB 562, the “Healthy California Act,” that was recently passed by the California Senate but has yet to pass the Assembly or be signed by the Governor. The bill would create a universal, single-payer health care coverage system in California.

6/6/2017 - SB 1375: Title IX Posting Requirements Effective July 1, 2017
SB 1375 goes into effect on July 1, 2017. This new law requires local education agencies (LEAs) to post information on their websites related to Title IX. This Briefing details the requirements and offers resources to assist with compliance.

6/6/2017 - AB 2246: Pupil Suicide Prevention Policies – Requirements and Resources
AB 2246 requires county offices of education, school districts, state special schools and charter schools serving pupils in grades 7 through 12 to adopt a policy on pupil suicide prevention before the beginning of the 2017-2018 school year. This Briefing details the requirements of AB 2246 and offers resources to assist in compliance.

5/25/2017 - AB 1432 and AB 1207: Mandated Reporter Training Requirements Clarification
As the January 1, 2018 effective date for AB 1207 draws near, many schools and colleges are asking whether the law changes any of their child abuse and neglect training requirements under AB 1432. This Briefing offers clarification of the mandated reporter training requirements for AB 1432 and AB 1207.

5/5/2017 - Health Care Reform: U.S. House Narrowly Passes ACA Repeal & Replace
On May 4, 2017, the U.S. House of Representatives passed the American Health Care Act to repeal and replace parts of the Affordable Care Act. This Briefing discusses highlights of the revised AHCA bill, the next steps Congress must take and what this means for employers.

5/3/2017 - Workers’ Compensation: Legislative Update 2017
This Briefing is an update of current pending workers’ compensation legislation. September 15, 2017 is the deadline to pass a bill and send it to Governor Jerry Brown for his signature.

3/28/2017 - Health Care Reform: ACA Repeal and Replace Hits Roadblock
The ACA remains the law of the land. On March 24, 2017, Speaker Paul Ryan withdrew the American Health Care Act bill from consideration on the House floor leaving all of the statutory and regulatory provisions of the Affordable Care Act in full force. This Briefing discusses what may be next for the ACA.

3/14/2017 - Health Care Reform: The American Health Care Act and Employer-Sponsored Group Health Plans
This Briefing discusses the key provisions in the proposed American Health Care Act that would impact employer plans. A side-by-side comparison chart detailing the key provisions of the ACA and the AHCA is also included.

2/27/2017 - Transgender Students: California State Law Protections Still In Effect
On February 22, 2017, the U.S. Department of Education and U.S. Department of Justice issued a joint “Dear Colleague” letter, withdrawing Obama administration guidance on the rights of transgender students at schools under Title IX. This Briefing discusses the State of California protections still in effect.

2/23/2017 - Health Care Reform: Republican Blueprint to Repeal and Replace the ACA
Republicans in the U.S. House of Representatives released a 19-page blueprint outlining the expected elements of a “repeal and replace” of the Affordable Care Act. This Briefing discusses the elements of the blueprint and the possible impact on California employers.

2/3/2017 - Urgent Alert from the IRS Regarding a Form W-2 Email Phishing Scam
The IRS has issued an alert regarding an email phishing scam spreading around the country. This Briefing offers details regarding the scam, steps to take to protect your organization, and resources to report the scam.

1/24/2017 - Health Care Reform: New Administration Issues Executive Order on ACA
This Briefing details the Executive Order signed by President Trump on January 20, 2017 regarding the Affordable Care Act. The order does not repeal any portion of the ACA but it does reaffirm the Administration’s intent to repeal the law.

1/17/2017 - Health Care Reform: Update on Opt-Out Payments & Affordability
The IRS has still not issued final regulations outlining how employers must treat opt-out payments when determining if their coverage is affordable under the ACA Employer Mandate. Until final regulations are issued, employers may continue to rely on earlier guidance provided in IRS Notice 2015-87 and the proposed regulations detailed in this Briefing.

1/13/2017 - AB 1639: Sudden Cardiac Arrest Prevention Act – California School Requirements Effective July 1, 2017
Governor Brown has signed into law AB 1639, known as the Eric Paredes Sudden Cardiac Arrest Prevention Act. This new law will affect public schools, charter schools and private schools that offer athletics programs. This Briefing details the new requirements.

11/22/2016 - AB 1995: Gov. Signs Legislation Regarding CCD Shower Facility Access for Homeless Students.
Governor Brown has signed AB 1995 into law. Effective January 1, 2017, a community college campus that has shower facilities for student use must grant access to those facilities to homeless students. This Briefing discusses the details of the new law.

11/22/2016 - Health Care Reform: IRS Extends Due Date for Furnishing IRS Form 1095-C to Employees
The IRS has extended the deadline for furnishing Form 1095-C to employees and extending good-faith transition relief to the 2016 reporting year. This Briefing outlines these extensions as well as other key points that employers should keep in mind as they prepare for the second year of reporting.

11/18/2016 - 2017 Benefit Limits for Health & Welfare Plans
Each year, the U.S. Government sets new limits for various benefit programs to reflect inflation and changes in the law. The 2017 Benefit Limits for Health & Welfare Plans have been announced. This Briefing will review the new changes for 2017 so that employees can review their benefit plans to ensure they reflect the new limits.

11/18/2016 - The Affordable Care Act: Potential Impact of the Presidential Administration Change
In this new political environment, benefits managers are understandably asking many questions about the future of the ACA. This Briefing offers an analysis of what that change may look like and what the challenges will be for lawmakers.

11/11/2016 - Update on Schools & Colleges Property & Liability Legislation Introduced for 2016
This Briefing updates the status of property & liability legislation introduced in the legislature in 2016 specifically pertaining to California schools and community colleges.

11/2/2016 - AB 1386 and AB 1748: Effective January 1, 2017 New Emergency Drug Treatment Options for Schools
Two bills signed by Governor Brown will give local educational agencies a greater ability to administer life-saving treatments to students. This Briefing details these new laws regarding epinephrine auto-injector and opioid antagonist (Narcan) use in California schools.

10/28/2016 - Update on Workers’ Compensation Legislation Introduced for 2016
This Briefing updates the status of workers’ compensation legislation introduced in the legislature in 2016.

10/14/2016 - Health Care Reform: IRS Provides Clarification on Solicitation Requirements for Missing SSNs/TINs
This Briefing summarizes IRS clarifications on the reasonable steps employers/filers must take to solicit missing social security numbers/taxpayer identification numbers from employees and their dependents.

10/13/2016 - SB 1072: The Paul Lee School Bus Safety Law Effective January 1, 2017 and the 2018-2019 School Year
In order to prevent children being left unattended on buses, Governor Jerry Brown has signed SB 1072 into law. This Briefing describes the requirements of The Paul Lee School Bus Safety Law and the effective dates of these new requirements.

9/20/2016 - Reminder: Public Entity Self-Insured Annual Reports and Self-Insured Assessments Due Oct. 1, 2016
The deadline for public entities to submit their annual Self-Insured Report to the Office of Self Insurance Plans (OSIP) is rapidly approaching. This Briefing details the purpose of the report and assessment and offers tips on how to complete the report.

9/9/2016 - FAA Guidance Regarding the Operation of Small Unmanned Aircraft Systems or Drones
This Briefing summarizes guidance that has been recently released by the FAA regarding the operation and certification of small Unmanned Aircraft Systems or drones and how these regulations pertain to educational institutions.

8/29/2016 - SB 792 Requires Proof of Immunization for Day Care Employees and Volunteers Effective September 1, 2016
SB 792, signed into law last year, will require day care center employees and volunteers to show that they have been immunized against influenza, pertussis and measles. This Briefing details documentation requirements and possible exceptions.

8/14/2016 - AB 1995: Proposed Legislation Regarding CCD Shower Facility Access for Homeless Students
AB 1995 has moved onto a full vote of the California Senate. If passed and signed by the Governor, the law will require a community college campus that has shower facilities for student use to grant access to those facilities to homeless students. This Briefing discusses the details of this proposed law.

8/8/2016 - Wellness Plans: Preparation for Next Plan Year – Introduction
The EEOC issued guidance about wellness program compliance under the Americans with Disabilities Act and the Genetic Information Nondiscrimination Act. This Briefing summarizes key provisions of the ADA, GINA and the Chief Counsel Memorandum as they relate to wellness programs.

7/21/2016 - Recent Court Ruling Regarding Cash-in-Lieu of Benefits May Affect Many Public Agencies and Other Employers
On June 2, 2016, the U.S. Court of Appeals for the Ninth Circuit issued an opinion in Flores v. City of San Gabriel that will cause many public agencies and other employers that offer cash-in-lieu of benefits programs to take a second look at those programs.

7/20/2016 - AB 2018: Anticipated Legislation Requiring Mandated Reporter Training in CA Community College Districts
If AB 2018 is signed into law, California community colleges will have to comply with laws requiring the training of employees who are mandated reporters regarding the detection and reporting of child abuse.

7/20/2016 - Health Care Reform: Proposed Regulations Issued on Opt-Out Payments
The IRS recently issued proposed regulations outlining how employers must treat opt-out payments (i.e., cash-in-lieu of benefits) when determining if their coverage is affordable under the Employer Mandate. This Briefing details these proposed regulations.

7/15/2016 - Workers’ Compensation: January 1, 2017 Benefit Rates
The temporary disability benefit rates will increase on January 1, 2017, based on the reported increase in California’s State Average Weekly Wage (SAWW).

6/23/2016 - Health Care Reform: Clarification on Employer Payment Plans
The IRS Office of the Chief Counsel recently released two Information Letters addressing cash-in-lieu arrangements and reimbursement of individual health policy premiums. This Briefing addresses the underlying question of whether these situations create Employer Payment Plans, which generally do not comply with the Affordable Care Act.

5/24/2016 - Health Care Reform: Nondiscrimination in Health Programs and Activities
On May 13, 2016 final regulations were issued by the Office of Civil Rights, U. S. Department of Health and Human Services regarding Section 1557 of the Affordable Care Act which prohibits discrimination in benefits on the grounds of race, color, national origin, sex, age or disability. This Briefing describes the final regulations and recommended next steps.

5/24/2016 - Title IX and AB 1266: Agencies Release Guidance on Protections for Transgender Students
Guidance regarding the treatment of transgender students has recently been issued, both on a state and a federal level. This Briefing details this guidance as it pertains specifically to California educational institutions.

4/27/2016 - Health Care Reform: New Guidance on Crediting Hours of Service
The IRS recently clarified the circumstances in which employers must credit hours of service while an employee is on short-term or long-term disability, in order to determine an employee’s full-time status under the Affordable Care Act. This Briefing discusses these clarifications.

4/12/2016 - AB 908: Effective January 1, 2018, Increase in Wage Replacement % for PFL or SDI Programs
AB 908 will raise the percentage of wage replacement an employee is entitled to when he or she takes a leave of absence from work covered by either California’s Paid Family Leave (PFL) or State Disability Income (SDI) programs. This Briefing explains the law and the timeline.

4/12/2016 - Health Care Reform: New Summary of Benefits and Coverage Template Finalized
The Departments of Health and Human Services, Labor and the Treasury released updated versions of the Summary of Benefits and Coverage (SBC) template and its associated documents. This Briefing offers information on the changes and when the new template will become effective.

3/29/2016 - Changes to Requirements Regarding Sexual Harassment Training – Effective April 1, 2016
On April 1, 2016, new employment discrimination regulations will go into effect in California. This Briefing discusses the changes to the sexual harassment training and education rules, commonly referred to as AB 1825 training.

3/29/2016 - Effective April 1, 2016: New Employment Discrimination Regulations – Time to Review Your Policies
This Briefing summarizes changes in the regulations regarding an employer’s duties including the contents of a written harassment and discrimination policy; the definition of “employee”; and the scope of sex discrimination, among other changes.

2/10/2016 - Health Care Reform: New Guidance on Cash-in-Lieu and Affordability under the Employer Mandate
The Internal Revenue Service recently issued Notice 2015-87 that address a key Affordable Care Act issue – how cash-in-lieu is treated when determining if coverage is affordable under the Employer Mandate. This Briefing explains this new guidance and next steps for employers to take while awaiting regulations.

1/20/2016 - SB707: Changes to the Gun Free School Zone Act Effective January 1, 2016
Originally enacted in 1995, California’s Gun-Free School Zone Act was amended, effective January 1, 2016, by SB 707 (Chapter 766, Statutes of 2015). This Briefing provides an overview of the original act, changes imposed by SB 707, as well as frequently asked questions.

1/13/2016 - Health Care Reform: Flex Credits and Affordability Under the Employer Mandate
The Internal Revenue Service recently issued Notice 2015-87 that addresses how employer flex credits are treated when determining if the employer is offering their employees affordable, minimum value coverage. This Briefing offers several examples of how flex credits relate to the Employer Mandate “B” penalty and reporting on IRS form 1095-C.

1/7/2016 - New Workers’ Compensation Claim Form (DWC1) Notice of Potential of Eligibility & Posting Notice
The Division of Workers’ Compensation (DWC) has revised the Workers’ Compensation Claim Form (DWC1) and Notice of Potential Eligibility as well as the Posting Notice (“Notice to Employees”). The new forms takes effect January 1, 2016.

12/18/2015 - Health Care Reform: New Spending Bill Means Changes to ACA Tax Provisions
On December 18, 2015, the House and Senate approved and President Obama signed a $1.1 trillion spending measure for the federal government that includes significant changes to several tax provisions in the Affordable Care Act. This Briefing highlights these changes.

11/23/2015 - 2016 Benefit Limits for Health & Welfare Plans
Each year, the U.S. Government sets new limits for various benefit programs to reflect inflation and changes in the law. The 2016 Benefit Limits for Health & Welfare Plans have been announced. This Briefing will review the new changes for 2016 so that employees can review their benefit plans to ensure they reflect the new limits.

11/20/2015 - Health Care Reform: Issues to Consider with Waivers of Coverage and Cash-In-Lieu of Benefits
Waivers of coverage and cash-in-lieu of benefits raise several issues that employers must address and the Affordable Care Act adds some new considerations. This Briefing discusses these issues along with suggestions for addressing them.

11/13/2015 - AB 339: New Rules for Fully Insured Rx Plans
This Briefing provides details and effective dates regarding AB 339, a law which sets limits on cost-sharing for prescription drugs in fully-insured plans, and limits the ways in which insurers can set the tiers of their drug formularies for fully-insured individual and small group plans.

11/4/2015 - SB 658: New AED Maintenance and Training Standards Effective January 1, 2016
Governor Brown has signed SB 658, which modernizes the maintenance and training requirements for placement of automatic external defibrillators (AEDs) in K-12 schools. This Briefing details and clarifies the new standards and offers a compliance checklist for K-12 schools.

10/23/2015 - Update on Workers’ Compensation Legislation Introduced for 2015
This Briefing updates the status of workers’ compensation legislation introduced in the legislature in 2015.

10/14/2015 - AB 566: New Requirements Regarding School Construction Projects – Effective January 1, 2016
This Briefing offers details regarding AB 566, a new law which will affect how school districts contract for construction projects. The intent of the provisions is to ensure the quality of school construction projects, especially when the contracts are not awarded based on a public bidding process.

9/18/2015 - Industrial Accidents and Injuries – AB 915 Removes Travel Restriction From the Education Code
Effective January 1, 2016, AB 915 removes the out of state travel restriction on school employees receiving benefits as a result of an industrial accident or injury. This Briefing explains the new law and offers suggestions on next steps to take in order to comply.

9/16/2015 - AB 1124: California Workers’ Compensation Drug Formulary Bill Clears State Legislature
This Briefing provides details regarding AB 1124 which was passed in the California State Legislature on September 14, 2015 and is currently awaiting Governor Brown’s signature. This bill would establish a formulary for prescription drugs in the workers’ compensation system.

9/1/2015 - Health Care Reform: Governmental Plans – Claims and Appeals – New HHS Election/Update Notice Method
On June 15, 2015, new instructions were issued regarding the notification process to elect the Federal External Review Process or update previously submitted information. This Briefing describes the method that must be used to inform HHS about the election or submit updated information.

8/26/2015 - New Legislation SB 738 – Physician Immunity for Emergency Epinephrine Auto-Injector Prescriptions
SB 738 extends certain immunities to physicians prescribing emergency epinephrine auto-injectors to school districts, as required by SB 1266. This Briefing explains both laws and provides the EpiPen4Schools Program and FAQ attachment which has helpful information to assist schools in obtaining EpiPen® devices at no cost.

8/24/2015 - Health Care Reform: Cash-In-Lieu & Flex Credits – What’s the Impact on Affordability Under IRC §4980H?
This Briefing discusses indirect guidance that many believe reveals how the IRS will treat cash-in-lieu and flex credits for determining affordability under the Employer Mandate.

7/16/2015 - AB 304: Clarification Effective Immediately for California’s Paid Sick Leave Law AB 1522
AB 304 amends and clarifies The Healthy Workplaces, Healthy Families Act of 2014, commonly referred to as AB 1522. This Briefing details relevant changes to the paid sick leave law which are effective immediately.

7/14/2015 - New Standards Regarding Accounting and Reporting of OPEB
GASB has finalized Standards No. 74 and No. 75. Together, these new standards will change how governmental employers calculate and report the costs and obligations associated with OPEB. This Briefing summarizes these changes.

7/9/2015 - Health Care Reform: Mid-Size Employers Shifting into Small Group Market
Effective January 1, 2016, the definition of “small employer” changes as required by the Affordable Care Act (ACA). This Briefing outlines the change in definition of small employers, the methods for counting employees to determine if an employer is a small employer and the new ACA requirements that may impact premium costs.

7/1/2015 - AB 1522: New Paid Sick Leave Law – Questions and Answers Regarding Implementation
This Briefing answers some of the questions we have received regarding implementation of the Healthy Workplaces, Health Families Act of 2014, effective July 1, 2015.

6/26/2015 - Workers’ Compensation January 1, 2016 Benefit Rates
The temporary disability benefit rates will increase on January 1, 2016, based on the reported increase in California’s State Average Weekly Wage (SAWW).

6/22/2015 - Title IX: New Guidance Available for All Federally Funded Educational Institutions
This Briefing discusses the new guidance released by the U.S. Department of Education regarding Title IX and provides resources for more information.

6/3/2015 - Health Care Reform: New Standards for Out-of-Pocket Maximums
“Clarified” guidance has been released regarding the cost sharing rules for large group health plans relative to out-of-pocket maximums including its application to High Deductible Health Plans. This Briefing addresses the new limits and provides examples.

6/1/2015 - California Family Rights Act: Regulatory Update Effective July 1, 2015
The California Fair Employment and Housing Council issued a regulatory update to the California Family Rights Act (CFRA) regulations. This Briefing is a high level summary of the regulations as amended.

4/17/2015 - Health Care Reform: Non-Calendar Year Plans IRC §4980H Transition Relief and IRC §6056 Reporting
This Briefing provides examples of how the IRC section 4980H transition relief relates to the reporting under IRC section 6056 for non-calendar year plans.

4/17/2015 - Health Care Reform: How Does IRC §4980H Transition Relief Apply to Non-Calendar Year Plans?
Under IRC section 4980H(a), penalties are effective as of January 1, 2015 but the Department of the Treasury provided employers transition relief for 2015. This Briefing provides examples of how this transition relief may delay the effective date of the penalties for non-calendar year plans.

4/16/2015 - Health Care Reform: Affordable Care Act Summary of Benefits and Coverage Changes
The Federal Departments of Labor, Health and Human Services and Treasury issued proposed regulations about changes to the Summary of Benefits and Coverage (SBC) required under the ACA. This Briefing details the proposed changes and offers links to further resources.

3/30/2015 - New Workers’ Compensation Legislation Introduced for 2015
This Briefing details workers’ compensation specific bills introduced in the California Legislature this year. We will monitor the progress of these measures through the upcoming committee hearings and floor debates.

3/23/2015 - Self-Insured Assessments: CAJPA and DIR Indicate Increases Expected for 2015-2016 Fiscal Year
Self-Insured Assessments decreased slightly for the 2014-2015 fiscal year but employers may want to prepare their budgets for an increase in 2015-2016. This Briefing details the changes forecasted by CAJPA and the Department of Industrial Relations.

1/30/2015 - Health Care Reform: Excise Tax on High-Cost Employer Health Plans
One of the most hotly debated provisions of the Affordable Care Act (ACA) is the addition of the Excise Tax (also called the “Cadillac Tax”) on high-cost employer health plans. This Briefing lays out what we currently know about this tax based on the statutory language along with some possible strategies for minimizing the impact of the tax.

12/23/2014 - New Law Replaces Mandatory Tuberculosis Testing Requirements
A new law goes into effect on January 1, 2015 which replaces the current tuberculosis testing requirements for school employees and volunteers.

12/23/2014 - Implementation of New Provider Networks
New Medical Provider Networks (MPNs) are being implemented effective January 1, 2015. This Briefing outlines the new program and how it will affect employers and injured workers.

12/16/2014 - Update: California Healthy Workplaces, Healthy Families Act
The California Department of Industrial Relations has published FAQs regarding the new paid sick leave law. This Briefing provides important resources and links to help you comply with the new law.

11/19/2014 - AB 1433 and SB 967: New State Laws Will Impact Sexual Assault Policies on California College Campuses
AB 1433 and SB 967 will have an impact on how college campuses deal with allegations of violent crimes. This Briefing offers background and details of these two new laws.

11/7/2014 - 2015 Benefit Limits for Health & Welfare Plans
The federal government has released the benefit limits for 2015.

11/4/2014 - California Legislative Update for Property & Casualty Bills
This Briefing highlights important bills that were signed and, in one case, vetoed by Governor Brown in 2014 that pertain to California schools’ property and liability programs.

10/17/2014 - SB 1266 Effective January 1, 2015 – Required Emergency Epinephrine Auto-Injectors In Schools
SB 1266 will require certain local education agencies to provide emergency epinephrine auto-injectors to school nurses and employees who volunteer to be trained. This Briefing describes requirements, training to staff, and costs associated with the new law.

10/9/2014 - AB 1432: Effective January 1, 2015 – Required Annual Training of Mandated Reporters
AB 1432 will require California school districts to annually train mandated reporters on their child abuse reporting obligations under the law. This Briefing details training and tracking requirements and offers resources to assist in compliance.

10/9/2014 - Health Care Reform: Transitional Reinsurance Program Fee
The Affordable Care Act establishes a Transitional Reinsurance Program (TRP) designed to help stabilize premiums in the individual market from 2014 through 2016. This Briefing outlines who is required to pay the TRP fee, the amounts due and the deadline for payment. REVISED VERSION

10/2/2014 - AB 2053: New Law Requires Supervisor Training Regarding Abusive Conduct
Effective January 1, 2015, AB 2053 will require all California governmental employers to provide employee training on the prevention of abusive conduct at work. This Briefing explains the new training requirement and how Keenan can help.

10/1/2014 - Health Care Reform: New Cafeteria Plan Election Changes
On September 18, 2014, the Internal Revenue Service issued IRS Notice 2014-55 to expand the rules relating to mid-year cafeteria plan election changes. This Briefing details the conditions under which employees are allowed to change their elections.

9/28/2014 - SB 863 Medical Provider Network Regulations: Final Regulations Approved
The Department of Workers’ Compensation has received approved regulations regarding SB 863. This Briefing describes what employers can expect regarding the new Medical Provider Network regulations.

9/23/2014 - California Healthy Workplaces, Healthy Families Act of 2014 FAQ
Effective July 1, 2015, the California Healthy Workplaces, Healthy Families Act of 2014 will entitle eligible employees to up to six (6) days of paid sick leave per year. This Briefing presents answers to many of the questions that employers have about the new law.

8/12/2014 - Certificate of Consent to Self-Insure: Important Reminders Regarding Posting Requirements
Self-insured employers in California are required to post their Certificate of Consent to Self-Insure. This Briefing reviews posting requirements and provides important reminders to help ensure you are in compliance.

8/7/2014 - GASB Exposure Draft: Proposed Changes in Public Agency OPEB Reporting
This Briefing describes two new drafts approved by the Government Accounting Standards Board (GASB) that, when finalized, will change how governmental employers calculate and report the costs and obligations associated with OPEB.

7/18/2014 - Health Care Reform: IRC §4980H Determining Full-Time Status Part VI – Change in Measurement Methods
The Affordable Care Act (ACA) added section 4980H to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. The final regulations provide two methods for tracking employees and determining their full-time status – the Monthly Measurement Method and the Look-Back Measurement Method. This Briefing, the last in a six-part series, describes the rules governing changes in employment status that cause an employee to transition from one measurement method to the other.

7/18/2014 - Health Care Reform: IRC §4980H Determining Full-Time Status Part V – Rehire Rules & Breaks-in-Service
The Affordable Care Act (ACA) added section 4980H to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. This Briefing, the fifth in a six-part series, describes the rules governing employees who are rehired after terminating employment or who resume working after a break-in-service in order to determine full-time status.

7/18/2014 - Health Care Reform: IRC §4980H Determining Full-Time Status Part IV – Look-Back Measurement Method
The Affordable Care Act (ACA) added section 4980H to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. This Briefing, the fourth in a six-part series, describes additional rules governing new employees under the Look-Back Measurement Method, one of two methods for determining full-time status.

7/18/2014 - Health Care Reform: IRC §4980H Determining Full-Time Status Part III – Look-Back Measurement Method
The Affordable Care Act (ACA) added section 4980H to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. This Briefing, the third in a six-part series, describes some of the rules governing new employees under the Look-Back Measurement Method, one of two methods for determining full-time status.

7/18/2014 - Health Care Reform: IRC §4980H Determining Full-Time Status Part II – Look-Back Measurement Method
The Affordable Care Act (ACA) added section 4980H to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. This Briefing, the second in a six-part series, describes the rules governing ongoing employees under the Look-Back Measurement Method, one of two methods for determining full-time status.

7/18/2014 - Health Care Reform: IRC §4980H Determining Full-Time Status Part I – Monthly Measurement Method
The Affordable Care Act (ACA) added section 4980H to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. This Briefing, the first in a six-part series, describes the Monthly Measurement Method to determine an employee’s full-time status.

7/18/2014 - Health Care Reform: IRC §4980H Calculating Hours of Service
The Affordable Care Act (ACA) added section 4980H to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. This Briefing explains how employers may calculate hours of service to determine full-time status for purposes of IRC section 4980H.

7/18/2014 - Health Care Reform: IRC §4980H Common Law Employees and Independent Contractors
The Affordable Care Act (ACA) added section 4980H to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. An ALE’s obligation applies only to its common law employees who are full-time and does not apply to independent contractors. This Briefing describes the factors employers should consider when determining whether an individual is a common law employee or independent contractor.

7/18/2014 - Health Care Reform: IRC §4980H Calculating Minimum Value
The Affordable Care Act (ACA) added section 4980H to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. This Briefing describes the methods available for determining whether a group health plan provides minimum value.

7/18/2014 - Health Care Reform: IRC §4980H Affordability Safe Harbors
The Affordable Care Act (ACA) added significant new reporting requirements to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer to its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value (MV). The regulations for IRC section 4980H provide three safe harbors ALEs may use to determine whether coverage is affordable for an employee. This Briefing describes these three safe harbors.

7/18/2014 - Health Care Reform: IRC §4980H Offer of Minimum Essential Coverage
The Affordable Care Act (ACA) added significant new reporting requirements to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer to its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value (MV). This Briefing explains what constitutes an offer of coverage for purposes of IRC section 4980H.

7/18/2014 - Health Care Reform: IRC §4980H Determining Applicable Large Employer Status
The Affordable Care Act (ACA) added significant new reporting requirements to the Internal Revenue Code (IRC). Internal Revenue Code (IRC) section 4980H applies to Applicable Large Employers (ALEs). This Briefing explains how to determine if an employer is an ALE subject to IRC section 4980H.

7/18/2014 - Health Care Reform: IRC §4980H Transition Relief for Non-Calendar Year Plans
The Affordable Care Act (ACA) added significant new reporting requirements to the Internal Revenue Code (IRC). Under IRC section 4980H, an Applicable Large Employer (ALE) may be subject to a penalty if it fails to offer to its ACA defined full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. The Department of the Treasury released final regulations for IRC section 4980H, which includes transitional relief for 2015. This Briefing outlines the relief available to ALEs with non-calendar year plans.

7/14/2014 - Workers’ Compensation January 1, 2015 Benefit Rates
The temporary disability benefit rates will increase on January 1, 2015, based on the reported increase in California’s State Average Weekly Wage (SAWW).

7/9/2014 - Health Care Reform: IRC §6056 Information Reporting by Applicable Large Employers
The Affordable Care Act (ACA) added significant new reporting requirements to the Internal Revenue Code (IRC). IRC section 6056 requires each Applicable Large Employer (ALE) subject to the Employer Shared Responsibility requirements of IRC Section 4980H to report on their employer-sponsored coverage. This Briefing outlines the reporting requirements under IRC section 6056.

7/9/2014 - Health Care Reform: IRC §6055 Information Reporting on Minimum Essential Coverage
The Affordable Care Act added significant new reporting requirements to the Internal Revenue Code (IRC). IRC section 6055 requires health insurance issuers, employers providing self-insured group health coverage and others that provide minimum essential coverage  to report on the type and period of coverage. This Briefing outlines the reporting requirements under IRC section 6055.

7/2/2014 - Family and Medical Leave Act: Proposed Changes Regarding Same-Sex Spouses
The U.S. Department of Labor recently proposed changes to the Family and Medical Leave Act (FMLA) that would expand the availability of family leave to spouses in same-sex marriages, regardless of their state of residence.

6/4/2014 - Legislative Update: AB 1266 – Available Resources for Implementation Guidance
The California Department of Education has yet to release compliance guidance regarding AB 1266, this Briefing offers resources to assist districts in developing policies and procedures to comply with the new gender identity law.

5/21/2014 - Workers’ Compensation Update: Important Changes to Predesignation Regulations
Effective July 1, 2014, regulatory changes approved by the Office of Administrative Law (OAL) will take effect related to predesignation of an employee’s personal physician or personal chiropractor.

5/16/2014 - Covered California: Special Enrollment Period for those on COBRA
Beginning May 15, 2014 through July 15, 2014, Covered California has a special enrollment period for those who are currently on COBRA. This Briefing describes background behind this decision and offers additional resources to COBRA beneficiaries.

5/2/2014 - Alert for San Francisco Bay Area Employers: Commuter Benefits Required as of September 30, 2014
Beginning on September 30, 2014, certain Bay Area employers will be required to offer a commuter benefit to their employees. The attached Briefing describes the new legal requirement and how to comply.

4/25/2014 - Workers’ Compensation Legislative Update 2014
This Briefing updates the status of proposed workers’ compensation legislation in 2014.

3/19/2014 - Health Care Reform: Limitations on Out-of-Pocket Maximums
The Affordable Care Act (ACA) sets annual limits on a plan participant’s out-of-pocket costs for in-network services for essential health benefits. This Briefing details the 2014 and 2015 limits and rules for plans with carve-out vendors.

2/13/2014 - Health Care Reform: Employer Shared Responsibility Transition Relief
On February 10, 2014, the U.S. Treasury released final regulations for IRC section 4980H, which includes some transitional relief for 2015. This Briefing describes the new transition relief available to employers.

1/14/2014 - Public Entity Self-Insured Annual Reports and Self-Insured Assessments
The Department of Industrial Relations, Office of Self Insurance Plans  recently issued the 2013-2014 assessment invoices as well as an important change that will impact next year’s Public Entity Self-Insured Employers Annual Report.

1/3/2014 - Medical Access Assistance Required for Medical Provider Networks
Effective January 1, 2014, a Medical Access Assistant (MAA) must be made available to all injured workers participating within an approved Medical Provider Network (MPN).