Entities that provide prescription drug coverage to Medicare Part D-eligible individuals must disclose to the Centers for Medicare and Medicaid Services (CMS) whether coverage is "creditable prescription drug coverage."
Entities that provide prescription drug coverage to Medicare Part D-eligible individuals must disclose to those individuals whether their drug coverage is creditable or noncreditable prior to October 15 each year, when an individual joins the plan and upon the individual's request.
This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Pennsylvania of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.