Due to the rising costs of health care and health insurance, pressure from union bargaining partners, and the application of the “equal contribution rule” for public agencies that provide health coverage through CalPERS, many California cities and special districts...
By Jeff Chang Given the current circumstances, many public agencies are finding ways to use health reimbursement arrangements as creative and cost-effective benefits for their employees and former employees. As explained in earlier posts, HRAs possess a number of...
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 millions of dollars. Naturally, our...
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 costs (including...
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...
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 explained that the family would...
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 (2012) 210 Cal....
By: Jeff Chang With the January 31 deadline for issuing 2012 Forms W-2 behind you, many agencies are breathing a sigh of relief. However after reviewing what we have to say, some of you may decide that it's time for a "do-over." WHAT ARE WE TALKING ABOUT? Most, if not...