Category Archives: Health Coverage

Have You Been Told Lately That You Owe ESRP?

By Jeff Chang and Allison De Tal Within the last few days, we have received a number of emails and calls from public agency clients stating that the IRS wrote them to demand an Employer Shared Responsibility Payment amounting to … Continue reading

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Retiree Health Reimbursement Arrangements are Receiving More Attention

By: Jeff Chang Previously, we wrote about the uses of health reimbursement arrangements and the IRS rules that apply to them. As we explained, an HRA is basically an employer-funded account that may be used for paying specified medical and health … Continue reading

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Chapter 14: Not Everyone Wants To Share – How Many OPEB Trusts Do You Need?

By: Jeff Chang Now that the general economic situation and public agency finances appear to be improving, a number of municipalities and special districts are once again looking at their unfunded OPEB (other post-employment benefits) liabilities with an eye to getting … Continue reading

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Chapter 12: When Treating Everyone The Same May Not Work – Working With PEMHCA’s Equal Contribution Rule

By: Jeff Chang Sometimes the realities of family budgets – budgets in general – collide with notions of fairness and equal treatment. I can still remember the deep disappointment in the eyes of our youngest child many years ago when we … Continue reading

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Chapter 8: Retiree Health Benefits – “To Infinity … And Beyond!”

By: Jeff Chang I couldn’t help but think of Buzz Lightyear’s famous exhortation as I thought about the implications of the appellate court’s decision that I had just read – International Brotherhood Of Electrical Workers, Local 1245 v. City Of Redding … Continue reading

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