Employee Benefits & Supplemental Plan Solutions

Our Employee Benefits & Supplemental Insurance team counsels employers, plan sponsors, plan administrators, fiduciaries, service providers, and the insurance carriers and third-party administrators that design and develop indemnity plan documents on the tax rules governing employee benefits and supplemental plan offerings. We pair technical tax analysis with practical guidance so clients can design, administer, and defend compliant programs. Clients rely on our deep knowledge and insight to navigate this complex area.

Why Clients Choose Us

• Tax-Centered Expertise: Clients rely on our depth in §213 medical care, §105(h) nondiscrimination, and §125 cafeteria plan issues to inform compliant plan design and administration.
• Audit-Ready Compliance: We prepare clients for IRS and Department of Labor scrutiny of fixed indemnity plans and guide effective responses and corrective action.
• Practical, Business-Oriented Advice: We translate complex rules into implementable steps that support product viability, sustainable administration, and risk management.
• Coordinated Teamwork: We collaborate across related disciplines while keeping healthcare tax considerations central to every decision.

Core Areas of Service

Advising and Counseling

We advise on issues central to supplemental benefits, including:

• Risk assessment and analysis for indemnity benefit structures and administration.
• Helping clients anticipate and avoid potential liabilities through proactive counseling.
• What qualifies as medical care for purposes of Internal Revenue Code section 213.
• Taxation of self-funded health plans, including section 105(h) nondiscrimination rules.
• Tax structuring and tax treatment for indemnity benefits.
• Cafeteria plan requirements under section 125, including mid-year election changes and nondiscrimination standards.
• HRA, HSA, and FSA considerations as they relate to indemnity clients.
• Review and development of indemnity plan documentation.
• Coordination of wellness features to the extent they intersect with indemnity offerings.
• Regulatory compliance and the establishment and implementation of voluntary compliance programs.

Compliance and Regulatory Support

• Advising during IRS and Department of Labor audits of fixed indemnity plans.
• Preparing audit responses, identifying compliance gaps, and guiding corrective action.
• Evaluating operational practices, documentation, and reporting for alignment with federal tax requirements.
• Monitoring agency interpretations that affect indemnity plan structures.
• HIPAA, COBRA, and Medicare compliance.

Cross-Practice Collaboration

Indemnity benefits touch multiple disciplines. We collaborate with other practice areas on benefits and compensation, labor and employment, tax, healthcare, FDA, and appeals and legal issues to address related operational and regulatory questions while keeping healthcare tax implications central to our approach.

What Sets Us Apart

Employee benefits and supplemental plan offerings involve complex tax rules that drive plan design and administration. Our team provides the technical tax guidance clients need and practical strategies that support both daily administration and long-term compliance.