Mandated Benefits 2013 Compliance Guide

Mandated Benefits Compliance Guide, 2013 Edition is a comprehensive and practical reference manual covering key federal regulatory issues that must be addressed by human resources managers, benefits specialists, and company executives in all industries.

Mandated Benefits Compliance Guide includes in-depth coverage of these and other major federal regulations:

• Patient Protection and Affordable Care Act (PPACA)
• Health Information Technology for Economic and Clinical Health (HITECH) Act
• Mental Health Parity and Addiction Equity Act (MHPAEA)
• Genetic Information Nondiscrimination Act (GINA)
• Americans with Disabilities Act (ADA)
• Employee Retirement Income Security Act (ERISA)
• Health Insurance Portability and Accountability Act (HIPAA)
• Heroes Earnings Assistance and Relief Tax Act (HEART Act)
• Consolidated Omnibus Budget Reconciliation Act (COBRA)

Mandated Benefits Compliance Guide helps take the guesswork out of managing employee benefits and human resources by clearly and concisely describing the essential requirements and administrative processes necessary to comply with each regulation. It offers suggestions for protecting employers against the most common litigation threats and recommendations for handling various types of employee problems.

Throughout the Guide are numerous exhibits, useful checklists and forms, and do's and don'ts. A list of HR audit questions at the beginning of each chapter serves as an aid in evaluating your company's level of regulatory compliance.

Mandated Benefits 2013 Compliance Guide has been updated to include coverage and information on:

• The new Medicare tax on high-income employees
• New regulations and guidelines for health care reform as mandated by the Patient Protection and Affordable Care Act, including updates and new information on:
  • Medical loss ratio
  • Additional Medicare tax
  • Health Care Exchanges
  • The "Summary of Benefits and Coverage"
  • Reporting the value of employee health benefits on the Form W-2
  • Essential health benefits
  • New general compliance assistance as well as health plan compliance with the ADA
  • HIPAA audits
• COBRA and wellness programs, Summary of Benefits and Coverage, and IRS’ COBRA audit guidelines
• Withdrawing a job offer based on medical examination results and an expanded section on the ADA and employee benefits
• Certifications for military family leave
• Conducting criminal record checks
• EEOC's guidance on using Reasonable Factors Other than Age and the Proposed Rule for developing AAPs for individuals with disabilities
• NLRB's rulings on social media
• Proposed changes to material safety data sheets and hazardous material training
• Recordkeeping information for Section 503 of the Rehabilitation Act and Vietnam Era Veterans Readjustment Assistance Act and the Occupational Safety and Health Act

• 1. Human Resources Management: Strategy and Structure
  • Audit Questions
  • Human Resources: A Strategic Partner in Business Management
  • Organization of the HR Department
  • HR Staff Assessment
  • Elements of Strategic Planning in Human Resources
  • Appendix 1-A: Human Resources Organization Chart and Summary Job Descriptions
• 2. Ethics in the Workplace
  • Audit Questions
  • Government Mandates
  • Ethics and Compliance Programs
  • Resources
• 3. Pay Practices
  • Audit Questions
  • The Equal Pay Act of 1963
  • Federal Wage and Hour Laws
  • Exhibit 3.1: Checklist for Identifying Exempt Workers
  • Appendix 3-A: Pay Practices by State
• 4. Payroll Administration
  • Audit Questions
  • Permissible Methods of Wage Payments
  • Payment Frequency
  • Garnishments and Child Support Withholding
  • Deductions
  • Employer Responsibilities
  • Reporting Requirements
  • Unclaimed Wages - Employer Requirements
  • Combined Annual Wage Reporting Program
  • Business Services Online
  • Recordkeeping Requirements
  • Records Preservation
  • Termination and Final Wages
  • Exhibit 4.1: Wage Payments Due on Termination or Death of Employee
• 5. Health Care Benefits
  • Audit Questions
  • The Employee Retirement Income Security Act
  • Title VII of the Civil Rights Act of 1964
  • The Americans with Disabilities Act
  • The Family and Medical Leave Act
  • The Consolidated Omnibus Budget Reconciliation Act
  • The Omnibus Budget Reconciliation Act
  • The Mental Health Parity Act
  • The Newborns' and Mothers' Health Protection Act
  • The Women's Health and Cancer Rights Act
  • The Medicare Prescription Drug Improvement and Modernization Act of 2003
  • Medicare as Secondary Payer
  • Uniformed Services Employment and Reemployment Rights Act (USERRA)
  • Genetic Information Nondiscrimination Act (GINA)
  • Michelle's Law
  • State Group Health Plan Requirements
  • Health Care Reform
  • Exhibit 5.1: ADA Do's and Don'ts for Benefits
• 6. Health Insurance Portability and Accountability Act (HIPAA)
  • Audit Questions
  • Health Care Portability
  • Medical Savings Accounts
  • Medical Information Privacy
  • Security and Transaction Requirements
  • Enforcement and Penalties
  • Exhibit 6.1: Model Certificate of Group Health Plan Coverage
  • Exhibit 6.2: Sample Certificate for Categories of Benefits
• 7. Medical and Health Care Continuation Coverage/COBRA
  • Audit Questions
  • Definitions
  • Covered Employers
  • Group Health Plans
  • Eligibility for COBRA Coverage
  • Qualifying Events
  • When COBRA Coverage Begins
  • Maximum Length of COBRA Coverage
  • COBRA Premiums
  • Equal Treatment
  • COBRA Notices
  • COBRA Enforcement and Penalties
  • State Continuation of Coverage Rules
  • Temporary COBRA Premium Subsidy
  • Exhibit 7.1: Summary of COBRA Notice Requirements
  • Exhibit 7.2: Sample Notice of Qualifying Event fromEmployer to Plan Administrator
  • Exhibit 7.3: Sample Notice of Qualifying Event from Employee to Employer/Plan Administrator
  • Exhibit 7.4: Sample Notice of Unavailability of COBRA Continuation Coverage
  • Exhibit 7.5: Sample Notice of Termination of COBRA Continuation Coverage
• 8. Pensions and Other Savings Plans
  • Audit Questions
  • Employee Retirement Income Security Act of 1974 (ERISA)
  • Nonqualified Plans
  • Qualified Plans
  • Defined Benefit Plans
  • Defined Contribution Plans
  • 403(b) Plans
  • Heroes Earnings Assistance and Relief Tax Act of 2008
  • Exhibit 8.1: Worksheet for Testing Compliance with Minimum Coverage and Participation Tests
  • Exhibit 8.2: Worksheet for Determining Which Individuals Are Highly Compensated Employees
  • Exhibit 8.3: Sample Top-Heavy Test
  • Exhibit 8.4: Uniform Required Minimum Distribution Table
  • Exhibit 8.5: Salary Deferral Options for Small Employers
  • Exhibit 8.6: IRS Limits on Retirement Plan Benefits and Compensation
• 9. Life Insurance and Disability and Income Protection Benefits
  • Audit Questions
  • Death Benefits and Life Insurance
  • Disability Benefits
  • Workers' Compensation
  • Unemployment Insurance Compensation
  • Social Security
  • Exhibit 9.1: Rates Used in Calculating the Taxable Value of Group Term Life Insurance in Excess of $50,000
  • Exhibit 9.2: Calculation of Tax Liability on Group Term Life Insurance in Excess of $50,000
  • Exhibit 9.3: Calculation of Tax Liability on Group Term Life Insurance in Excess of $50,000 When Level of Coverage Changes During Year
  • Exhibit 9.4: Four Examples of Typical Schedules of Basic Group Term Life Insurance Coverage
  • Exhibit 9.5: Summary of State Temporary Disability Benefit Payment Laws
• 10. Supplemental Benefits
  • Audit Questions
  • Prescription Drug Benefits
  • Vision and Dental Care Benefits
  • Group Long-Term Care Benefits
  • Educational Assistance Programs
  • Counseling Programs
  • Transportation and Parking Benefits
  • Credit Unions
  • Employee Discounts
  • Employer-Provided Cell Phones
  • Automobile and Homeowner's Insurance
  • Concierge and Personal Business Benefits
  • Other Supplemental Benefits
  • Exhibit 10.1: Dollar Limits for Deductibility of Long-Term Care Premiums Under the Health Insurance Portability and Accountability Act of 1996
• 11. Time Away from Work
  • Audit Questions
  • Absence of Federal Mandate
  • Payment for Time Not Worked
  • Leaves of Absence
  • Miscellaneous Requests for Time Off
  • Paid Rest Breaks
  • Trends and Practices
  • Time-Off-from-Work Policy for Employees
  • Exhibit 11.1: Sample Leave of Absence Policies
• 12. Managing the Welfare Benefits Package
  • Audit Questions
  • Health Care Benefit Plans
  • Total Welfare Benefits Program
• 13. The Americans with Disabilities Act
  • Audit Questions
  • Major Partsof the Law
  • Definitions – Who Is Covered?
  • Preemployment Responsibilities
  • Post-Offer Testing for Drug andAlcohol Use
  • Post-Offer Preemployment Inquiries and Medical Examinations
  • Compliance with the ADA During Employment
  • Reasonable Accommodation
  • The ADA and Employee Benefits
  • EEOC Guidance on Temporary Agencies and Other Staffing Firms
  • What Is Not Required by the ADA
  • Required Recordkeeping and Posting
  • Resources Available
  • Enforcement
  • The Impact of EEOC Charges and Selected Case Findings
  • Conclusion
  • Exhibit 13.1: ADA Accessibility Guidelines
  • Exhibit 13.2: Medical Insurance Plan Do's and Don'ts
  • Appendix 13-A: Implementing Title I of the ADA: Sample Policies and Procedural Issues to Consider
  • Appendix 13-B: ADA Self-Audit Checklist
  • Appendix 13-C: Title I Compliance Do's and Don'ts
  • Appendix 13-D: Enforcement Powers and Penalties Under Title I
• 14. Family and Medical Leave
  • Audit Questions
  • Evolution of the Law
  • Basic Parameters of the Law
  • Definitions
  • Leave Approval
  • Leave Provisions
  • Return from Leave
  • The Key Employee Exemption
  • Employee Obligations
  • Employer Obligations: The Company's Response
  • Military Family Leave
  • Enforcement Provisions
  • Records and Posting
  • Implementing FMLA Requirements
  • Health Benefits: The Group Health Plan
  • Other Benefits
  • The FMLA's Impact
  • State Family Leave Laws
  • Developing Policies and Procedures
  • Exhibit 14.1: Guidelines for Coordinating FMLA and State Laws and Company Policy
  • Exhibit 14.2: State Family and Medical Leave Laws: Eligibility and Coverage
  • Exhibit 14.3: State Family and Medical Leave Laws: Administration of Leave
  • Exhibit 14.4: State Family and Medical Leave Laws: Required Notice, Denial, and Other Provisions
  • Exhibit 14.5: Sample Family and Medical Leave of Absence Policy for Inclusion in Employee Handbook
  • Exhibit 14.6: Sample Family and Medical Leave of Absence Policy for Inclusion in Procedural Manual
  • Exhibit 14.7: Request for Family and Medical Leave of Absence Form
  • Exhibit 14.8: Combined Leave Policy Form
  • Exhibit 14.9: Insurance Premium Recovery Authorization Form
  • Exhibit 14.10: Leave Certification Requirements
• 15. Integrating ADA, FMLA, Workers' Compensation, and Related Requirements
  • Audit Questions
  • Interactions Between the ADA, the FMLA, and Workers' Compensation
  • Related Federal and State Laws
  • Resources for Employers
• 16. The Interview and Selection Process
  • Audit Questions
  • Recruiting and Interviewing Employees
  • Employment Testing
  • Reference Checking
  • Reference Liability
  • Common Selection Errors
  • Hiring Employees with the Legal Right to Work in the United States
  • The On-Boarding Process
  • Other Legal Concerns
  • Trends
  • Exhibit 16.1: Acceptable and Unacceptable Questions to Ask Applicants
  • Exhibit 16.2: Applicant's Authorization to Release Information
  • Exhibit 16.3: Sample Job Offer Letter - Exempt
• 17.Layoffs and Termination
  • Audit Questions
  • Layoffs
  • Terminations
  • Wrongful Demotion
  • Wrongful Discharge
  • Other Employment Policies Affecting Termination
  • Exhibit 17.1: State Notification Laws for Layoffs and Plant Closings
  • Exhibit 17.2: Statutory Restrictions on Discharging Employees
  • Exhibit 17.3: Employee Handbook Acknowledgment of Receipt
  • Exhibit 17.4: Employee Handbook Disclaimer Statement
  • Exhibit 17.5: Termination Checklist
  • Exhibit 17.6: Sample Exit Interview Questions
• 18. Equal Employment Opportunity and Affirmative Action Plan
  • Audit Questions
  • Equal Employment Opportunity
  • Mandatory Affirmative Action
  • Exhibit 18.1: Employee Self-Identification Form
• 19. Work/Life Balance
  • Audit Questions
  • Work/Life Balance
  • Alternative Work Schedules
  • Dependent Care Assistance Plans
  • Adoption Assistance Benefits
• 20. Privacy in the Workplace
  • Audit Questions
  • Preemployment Practices
  • Privacy Issues During Employment
  • Postemployment Privacy Issues
  • Conclusion
  • Exhibit 20.1: A Sample Policy on Reference Checks on Job Applicants
  • Exhibit 20.2: A Sample Policy on Searches
  • Exhibit 20.3: A Sample Policy on Electronic and Telephonic Communication Monitoring
  • Exhibit 20.4: A Sample Policy on Internet Acceptable Use
  • Exhibit 20.5: A Sample Policy on Medical Records and Serious Health Conditions
  • Exhibit 20.6: AIDS Testing in the Workplace: Statutes and Policies
  • Exhibit 20.7: A Sample Policy on Access to Employee Personnel Files
  • Exhibit 20.8: A Sample Policy on Providing Employment References
• 21. Sexual and Other Prohibited Harassment
  • Audit Questions
  • Definition of Sexual Harassment
  • The Law and Sexual Harassment
  • How Common Is Sexual Harassment?
  • Sources of Employer Liability
  • Damages and Awards
  • Strategies to Prevent or Eliminate Sexual Harassment
  • The Future of Sexual Harassment
  • Other Forms of Prohibited Workplace Harassment
  • Exhibit 21.1: The Sexual Harassment Quiz
  • Exhibit 21.2: The Evolving Definition of Sexual Harassment
  • Exhibit 21.3: Sample Policy on Sexual Harassment
• 22. Workplace Health and Safety
  • Audit Questions
  • The Occupational Safety and Health Act
  • The Hazardous Waste Operations Emergency Response
  • Home-Based Work Sites
  • Workplace Violence Prevention
  • Ergonomics
  • Requirements for Government Employers
  • Safety Training
  • Accident Prevention: Best Management Practices
  • Exhibit 22.1: State Hazard Communication Standards
• 23. Substance Abuse in the Workplace
  • Audit Questions
  • The Impact of Substance Abuse in the Workplace
  • Drug-Free Workplace Legislation
  • Anti-Substance Abuse Programs
  • Exhibit 23.1: Department of Transportation Office of Drug and Alcohol Policy Compliance 2009 Random RateNotice
  • Exhibit 23.2: Information on Anti-Substance Abuse Programs
  • Exhibit 23.3: A Sample Policy on Drug Testing and Substance Abuse
  • Exhibit 23.4: State-by-State Summary of Drug Testing Legislation
• 24. Recordkeeping
  • Audit Questions
  • Reasons for Recordkeeping
  • Structure of Employee Files
  • Records Management
  • Record Security
  • Record Confidentiality
  • Record Retention
  • Social Security Number Mismatch
  • Federal Recordkeeping Requirements
  • State Recordkeeping Requirements
  • Exhibit 24.1: Sample Employee Data Form
  • Exhibit 24.2: Maintenance of Personnel Files and Records
  • Exhibit 24.3: Summary of Federal Recordkeeping Requirements
• 25. Human Resources Risk Management
  • Audit Questions
  • The Role of HR in Risk Management
  • Sources of Liability
  • The HR Risk Assessment
  • Impact of Sarbanes-Oxley Act on Human Resources
  • Exhibit 25.1: The Human Resources Risk Assessment Questionnaire
  • Exhibit 25.2: Federal Employment Law Requirements by Company Size
  • Exhibit 25.3: Sarbanes-Oxley Act Assessment Control Environment Questions
  • Exhibit 25.4: Sarbanes-Oxley Act Assessment Human Resources Process Questions
  • Exhibit 25.5: Sarbanes-Oxley Act Assessment Payroll Process Questions
• 26. Special Human Resources Situation: Merger or Acquisition
  • Audit Questions
  • Introduction to Mergers and Acquisitions
  • The M&A Process
  • Integration Considerations
• 27. Nonqualified Deferred Compensation Plans
  • Audit Questions
  • General Information
  • ERISA Considerations
  • Employees' Traditional Income Tax Considerations
  • Employees' Income Tax Considerations Under Code Section 409A
  • Employer Income Tax Considerations
  • Employment Tax Consequences
  • Accounting for Nonqualified Plan Benefits
  • Special Tax Restrictions on Nonqualified Deferred Compensation of Tax-Exempt and Governmental Organizations - Code Section 457