The Complete HR Compliance Glossary


Depending on your background, compliance can be one of those words that sends shivers of terror down your spine. Click on any of the letters below to jump to words that start with that letter. The IRS must receive both the individual 1094Cs and the consolidated 1095C.

Plan Must Cover Room, Board for Residential Mental Health Treatment

HR Daily Advisor

Because a group health plan covered room and board expenses for stays at skilled nursing facilities, the Mental Health Parity and Addiction Equity Act (MHPAEA) required it to do so for residential mental health treatment facilities as well, a federal appeals court ruled in Danny P. Background. The plan also covered mental health services, including licensed “residential treatment facilities” that deal with mental health disorders. appealed this decision to the 9th U.S.

9th Circuit Faults Retiree Plan’s Disclosure of Lifetime Maximum

HR Daily Advisor

A federal appeals court recently confirmed that the Affordable Care Act’s (ACA) prohibition of lifetime benefits maximums does not apply to retiree-only group health plans. However, the court ruled, the plan had failed to disclose this adequately as required by the Employee Retirement Income Security Act (ERISA). The case is King v. Background. The company subsequently issued 12 summaries of material modification (SMMs) between May 2006 and 2012.