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BENEFITS SCOOP – DECEMBER 2016

2016 Election and Compliance Issues Republican candidate Donald Trump has been elected the 45th president of the United States, and Republicans have retained control of the Senate and the House

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HR HIGHLIGHTS – DECEMBER 2016

IRS ISSUES RETIREMENT UPDATES The IRS recently published Notice 2016-62, which details the cost‑of‑living adjustments affecting dollar limitations for pension plans and other retirement-related items for the 2017 tax year. HIGHLIGHTS

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HR TOOLKIT – TERMINATIONS

INTRODUCTION Terminating an employee can be one of the most difficult parts of an HR professional’s job. Many HR professionals rush through the process in order to make it less

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COMPLIANCE OVERVIEW

SECTION 105(H) NONDISCRIMINATION RULES Internal Revenue Code (Code) Section 105(h) contains nondiscrimination rules for self-insured health plans. Under these rules, self-insured health plans cannot discriminate in favor of highly compensated

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