Employees, Health Insurance and Fringe Benefits

Restrictive Covenants for Hygienists and Expanded Function Dental Assistants

Expect the non-compete to be held unenforceable. In a recent case in New York, a dermatologist hired a physician’s assistant and required her to sign an employment contract with a two-year and 15-mile restrictive covenant. The relationship fell apart, the P.A. went to work within the 15 miles, and the former employer sued. The court […]

HSAs and Medicare

Once You Enroll in Medicare, You Cannot Contribute to a Health Savings Account: But, that doesn’t mean you shouldn’t be contributing to it in the years leading up to Medicare enrollment. You can still use the money that’s accumulated with tax-free withdrawals to pay for prescription drugs, co-pays, deductibles, as well as premiums for Medicare […]

Determining Fair Staff Pay and Benefits

Every Few Years, Check With Your Friendly Competitors On Such Issues As Staff Pay and Benefits:  If you wonder if your pay scale and benefits are in line, take one of your peers to lunch and compare notes.  Your employees probably do the same thing (compare notes with their friends working in other practices) to […]

Why $275,000 May Not be the Owner’s Ideal Salary

$275,000 is Your Ideal W-2 Compensation if You Practice Through an S Corporation and Contribute to a Retirement Plan, But You Will Want to Lower It If It Will Help You Qualify for the New Tax Deduction for Pass Through Businesses AND it Won’t Materially Increase Your Staff Contributions to the Retirement Plan: All else […]

Free Medicare Services (and Finding Medicare Doctors)

Free Medicare Services That Have a Tendency to Get Overlooked: Many Medicare beneficiaries don’t realize that there are a host of services that don’t have co-pays. These include screenings for heart disease and depression, flu and pneumonia vaccines and an annual “wellness” visit where your doctor will assess your health risks, take your blood pressure […]

Individual Health Insurance May Become Less Costly

Under Obamacare, individuals are required to have “minimum essential” (i.e., comprehensive and expensive) health insurance coverage or pay a penalty.  Insurance companies have been required to sell policies that made them bloated with features that consumers didn’t need or want but were nevertheless required to buy.  However, there have always been exceptions in Obamacare for […]

Permitted Discrimination Within a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA)

We’ve covered this a great deal in the two years since these came into existence.  Questions about them continue, including, can we give different employees different reimbursements.  Not directly.  First, you must offer the QSEHRA to all employees who have (1) completed 90 days of service, (2) reached age 25, and (3) work full time […]

Never Take Staff to Un-Screened Lectures

Some conferences advertise “bring the entire staff.”  It is much better to preview the speaker yourself.  What can you do if the “expert” suggests something you believe will not work in your office, goes against your practice philosophy or plants an idea that is contrary to your interests as an employer?

IRS Notice 2017-67 Answers Questions on Qualified Small Employer Health Reimbursement Arrangements

Recall that QSEHRAs were added to the tax law in late 2016 and have become a popular way to offer employees a tax deductible health benefit when the practice no longer provides group insurance.  (The reimbursements are also tax-free to the employees).  The requirements for a QSEHRA have been covered in prior Newsletters and are […]

Health Insurance “Discrimination” In the C Corporation

Can the C Corporation Cover the Insurance Costs (Including Medicare) of Just the Doctor (and His or Her Family) But Not Cover Others? Yes.  Under IRS Regulation 1.105-11(b), you can discriminate based on classes of employees, but not based on ownership status.  For example, there can be a Board of Directors resolution that the corporation […]

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