James McElligott, of McGuireWoods, LLP, on Group Health Plan Failures, Enforcement of Sponsor Employer Reporting Requirements, and the Related Excise Tax Regime

On this edition, James McElligott discusses employer obligations to report failures related to the group health plans they sponsor and related compliance awareness issues with excise tax implications. Mr. McElligott describes how plan failure reporting enforcement ranks as an IRS priority. He examines...