Simply put, a full-time employee is considered to be anyone working more than 30 hours per week, but sometimes it’s not that simple to determine which employees are hitting that requirement on a regular basis. That’s where the “look back period” comes in.

Finally, it seems, the Centers for Medicare & Medicaid Services (CMS) and the Department of Health and Human Services (HHS) are ready to weigh in on the role of brokers in the Exchanges. The 12-page document issued on May 1 even goes so far as to say that “agents and brokers will play a critical role in helping qualified employers and employees enroll in coverage through the Small Business Health Options Programs (SHOPs).” That role in the SHOP, as well as all other Exchanges, and their compensation methods are outlined here.

Last Thursday, the IRS announced limit increases for the 2014 calendar year on contributions to Health Savings Accounts (HSAs) and out-of-pocket spending on the High Deductible Health Plans (HDHPs) associated with them.

On January 12, 2013, the House of Representatives passed the American Taxpayer Relief Act (ATRA) of 2012. This so-called “Fiscal Cliff” legislation is intended to avert the negative economic effects resulting from the Budget Control Act of 2011.

With the passage of this fiscal cliff legislation, Congress also addresses a few outstanding issues affecting employee benefits.

The Internal Revenue Service recently issued the 2013 optional standard mileage rates used to calculate the deductible costs of operating an automobile for medical purposes. Beginning on Jan. 1, 2013, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) driven for medical purposes will be 24 cents per mile.