Genetic Information Nondiscrimination Act GINA
The Genetic Information Nondiscrimination Act of 2008 (GINA) was signed into law on May 21, 2008. GINA prohibits discrimination in health care coverage and employment based on genetic information. The health coverage portion of GINA, or Title I, became effective for plan years beginning after May 21, 2009. GINA, together with already existing nondiscrimination provisions of the Health Insurance Portability and Accountability Act, generally prohibits health insurers or health plan administrators from requesting or requiring genetic information of an individual or the individual's family members, or using it for decisions regarding coverage, rates, or preexisting conditions.
The effective date of the insurance provisions is not the same in all cases because for group health plans. Title I will take effect at the start of the "plan year" beginning one year after GINA's enactment. Because some health plans do not designate their "plan years" to correspond to a calendar year, there will be variation among plans as to when Title I takes effect for the plans. However, for individual health insurers, GINA took effect May 22, 2009.
GINA's health coverage non-discrimination protections do not extend to life insurance, disability insurance and long-term care insurance. GINA also does not mandate coverage for any particular test or treatment. In addition, GINA's employment provisions generally do not apply to employers with fewer than 15 employees.
The employment portion of GINA, or Title II, becomes effective November 21, 2009. Title II prohibits prohibits most employers from using genetic information for hiring, firing, or promotion decisions, and for any decisions regarding terms of employment.
Some states may already prohibit genetic discrimination in employment and health care. Check with your state's department of human services to learn how their laws coordinate with GINA. Detailed information about GINA and how it applies to you is available from the Department of Health and Human Services.New 2010 HSA Limits
The following Revenue Procedure 2009-29 provides the 2010 inflation adjusted amounts for health savings accounts under section 223 of the Code.
Annual contribution limitation. For calendar year 2010, the annual limitation on deductions under §223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,050. For calendar year 2010, the annual limitation on deductions under §223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $6,150.
High deductible health plan. For calendar year 2010, a "high deductible health plan" is defined under §223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,200 for self-only coverage or $2,400 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $5,950 for self-only coverage or $11,900 for family coverage.
Reporting and Disclosure Guide for Employee Benefit Plans
U.S. Department of Labor
The DOL has prepared a Reporting and Disclosure Guide for Employee Benefit Plans, to be used as a quick reference tool for certain basic reporting and disclosure requirements under the Employee Retirement Income Security Act of 1974 (ERISA).
The Reporting and Disclosure Guide for Employee Benefit Plans features the following three chapters. Please note the first page does not contain content, you will need to scroll down to review the information.
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First chapter provides an overview of the most common disclosures that administrators of employee benefit plans are required to furnish to participants, beneficiaries, and certain other individuals under Title I of ERISA.
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Second chapter provides an overview of reporting and disclosure requirements for defined benefit pension plans under Title IV of ERISA.
Third chapter provides an overview of the Form 5500 and Form M-1 Annual Reporting requirements.
