December 2019
Executive Briefing
1095-B/C – Extended Due Dates
The Internal Revenue Service (IRS) has extended the filing due dates for several 2019 information returns related to health care reform. This applies to the following 2019 forms:
• 1095-B – Health Coverage
• 1095-C – Employer-Provided Health Insurance Offer and Coverage
SECURE Act
On December 20, 2019, the Setting Every Community Up For Retirement Enhancement (SECURE) Act was signed into law as part of the government spending bill (see Division O of the Further Consolidated Appropriations Act 2020 – H.R. 1865 – P.L. 116-94). This article examines the significant changes impacting IRAs.
Short Compliance Topics
• FDIC – Analysis Of Regulatory Actions
• CFPB – HPML Escrow Account Exemption Threshold • CFPB – HMDA Exemption Threshold
• Form 1095-B – Filing Relief
Emerging Issues
• HELPER Act
• Protecting Your Credit Score Act
• Further Continuing Appropriations Act 2020 – Flood Insurance
• Further Consolidated Appropriations Act – Flood Insurance
• Health Savings For Families Act
• SECURE Act
