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Word & Brown Compliance Wiki

WBCompliance Wiki

Explore the world of Compliance with confidence, curated by the experts at Word & Brown. Your ultimate source for up-to-the-minute information, ensuring you stay ahead in the dynamic realm of compliance as our team continuously updates you with the latest information.

  • WBCompliance Wiki

ACA

  • ACA Employer Compliance Checklist – 2026
  • Affordability
  • Applicable Large Employer (ALE) Determination
  • Controlled Group Rules
  • Dependent Coverage Requirement
  • Eligibility and Measurement Determination
View all 32 articles

ACA Calculators

  • ACA Calculators
View 1 article

CAA

  • CAA Gag Clause Prohibition Compliance Attestation (GCPA)
View 1 article

COBRA

  • COBRA Overview & Applicability
  • COBRA Qualifying Events
View all 2 articles

ERISA

  • ERISA Applicability
  • ERISA Documentation Requirements
  • ERISA Fiduciary Responsibility
  • ERISA Form 5500
  • ERISA Job Classes
  • ERISA Overview
View all 12 articles

Health FSAs

  • Health FSA Eligible Expenses
View 1 article

HIPAA

  • HIPAA Special Enrollment Rights (SERs)
View 1 article

HRAs

  • HRA Comparison Chart
  • HRA Eligible Expenses
  • HRA Overview
  • Traditional HRAs (Integrated HRAs)
View all 4 articles

HSAs

  • HSA Qualified Medical Expenses
View 1 article

ICHRAs

  • ICHRA Eligible Employee Classes
  • ICHRA Eligible Expenses
  • ICHRA Notice Requirements
  • ICHRA Overview
  • ICHRA Substantiation and Operational Requirements
  • ICHRAs and ACA Employer Mandate
View all 7 articles

General Compliance

  • 2026 FSA, HSA, and HDHP Plan Limits
  • Employer Notifications Checklist
  • General Health Plan Eligibility for Employees
  • IRC §213(d) – What Counts as a Medical Expense
  • Medicare Part D Creditable Coverage Notices
  • Qualifying Events (QEs) & Special Enrollment Rights
View all 8 articles

Compliance Categories

  • ACA
    • ACA Employer Compliance Checklist – 2026
    • Affordability
    • Applicable Large Employer (ALE) Determination
    • Controlled Group Rules
    • Dependent Coverage Requirement
    • Eligibility and Measurement Determination
    • Employer Mandate Overview
    • Employer Mandate Penalties
    • Employer Mandate Penalty Enforcement Process
    • Employer Reporting Overview
    • Essential Health Benefits (EHBs)
    • Exchange Notice Requirement – Marketplace Notice to New Hires
    • Full-Time Employee
    • Full-Time Equivalent (FTE) Counting Methodology
    • Grandfathered Plans
    • Individual Mandate and Reporting
    • IRS Form 1094-C – Employer-Level Transmittal
    • IRS Form 1095-C – Employee-Level Reporting
    • Medical Loss Ratio (MLR) & Rebates
    • Minimum Essential Coverage (MEC)
    • Minimum Value (MV)
    • Notice of Material Modification - 60 Days
    • PCORI Fee
    • Premium Tax Credits (PTCs)
    • Preventive Services Requirement
    • Prohibition on Annual & Lifetime Dollar Limits
    • Rate of Pay - Affordability Safe Harbor Chart 2025
    • Rate of Pay - Affordability Safe Harbor Chart 2026
    • Special Open Enrollment Window (SOEW)
    • Summary of Benefits and Coverage (SBC) and Uniform Glossary
    • W-2 Reporting of Health Coverage Costs
    • Waiting Period Limitation (90-Day Maximum)
  • ACA Calculators
    • ACA Calculators
  • CAA
    • CAA Gag Clause Prohibition Compliance Attestation (GCPA)
  • COBRA
    • COBRA Overview & Applicability
    • COBRA Qualifying Events
  • ERISA
    • ERISA Applicability
    • ERISA Documentation Requirements
    • ERISA Fiduciary Responsibility
    • ERISA Form 5500
    • ERISA Job Classes
    • ERISA Overview
    • ERISA Penalties and Enforcement
    • ERISA Plan Document
    • ERISA Plan Establishment
    • ERISA Plan Numbers and Plan Years
    • ERISA Summary Plan Description (SPD)
    • ERISA Wraps
  • Health FSAs
    • Health FSA Eligible Expenses
  • HIPAA
    • HIPAA Special Enrollment Rights (SERs)
  • HRAs
    • HRA Comparison Chart
    • HRA Eligible Expenses
    • HRA Overview
    • Traditional HRAs (Integrated HRAs)
  • HSAs
    • HSA Qualified Medical Expenses
  • ICHRAs
    • ICHRA Eligible Employee Classes
    • ICHRA Eligible Expenses
    • ICHRA Notice Requirements
    • ICHRA Overview
    • ICHRA Substantiation and Operational Requirements
    • ICHRAs and ACA Employer Mandate
    • ICHRAs and PTC Eligibility
  • General Compliance
    • 2026 FSA, HSA, and HDHP Plan Limits
    • Employer Notifications Checklist
    • General Health Plan Eligibility for Employees
    • IRC §213(d) – What Counts as a Medical Expense
    • Medicare Part D Creditable Coverage Notices
    • Qualifying Events (QEs) & Special Enrollment Rights
    • The San Francisco Health Care Spending Ordinance (HCSO)
    • Varying Employer Contributions and Employee Waiting Periods by Employee Class

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