IRS Notice 2013-54[2] provides that HRAs cannot be offered by employers unless the participants are also enrolled in a major medical plan of the employer or the employers spouse.

Topics on the agenda include premium tax credit controls and the risk corrridor program.

In 2013, the DOL collected $1.69 billion in fines, voluntary fiduciary corrections and informal complaint resolutions, a 33 percent increase over 2012s $1.27 billion tab.

Stanger was a primary author of a little-noticed piece of a 1978 tax law.Today, 401(k) is likely the most recognizable number in the Internal Revenue Code.