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The Wagner Law Group Description 

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 23 attorneys engaged exclusively in employee benefits, estate planning and employment law. Seven of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.



Contact Info

The Wagner Law Group


  Integrity | Excellence


Massachusetts Office 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Florida Office 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418


San Francisco Office

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104





October 31, 2013 

 State and Federal Law Alert


Massachusetts Eliminates State's Premium Conversion Plan Requirement


The Massachusetts Health Connector (the "Connector") has issued Administrative Bulletin 03-13 which eliminates the requirement that employers maintain premium conversion plans that allow most employees to purchase health care coverage with pre-tax contributions. The Bulletin resolves a conflict between the Massachusetts requirement and IRS rulings under the Patient Protection and Affordable Care Act ("PPACA").


Massachusetts' Premium Conversion Plan Requirement. Under the Massachusetts Health Care Reform Act, employers doing business in Massachusetts with 11 or more full-time equivalent employees had to adopt and maintain a premium conversion plan that allowed all its employees (with certain exceptions, such as employees who work fewer than 64 hours per month) to pay their share of health care premiums with pre-tax dollars. Most full-time employees would use a premium conversion plan to pay employee contributions for their employer's regular group health plan coverage. However, those employees who did not meet the eligibility requirements for their employer's regular plan also had the right to pay for health care coverage (generally from the Connector) through a premium conversion plan.


Recent Federal Guidance Regarding Section Premium Conversion Plans. IRS Notice 2013-54 provides that, beginning in 2014 (with transition rules for non-calendar year plans), PPACA prohibits employers from making contributions to premium conversion plans for employees to use for the purchase of individual health insurance contracts, unless the employer's contribution is taxable to the employee. This guidance is broad enough to encompass even employee-pay-all premium conversion plans and prohibit their use to purchase individual contracts. Consequently, Massachusetts' premium conversion plan requirement directly conflicts with the guidance provided in Notice 2013-54.


Administrative Bulletin 03-13. According to Bulletin 03-13, the Connector will immediately seek to have the Massachusetts legislature repeal the premium conversion plan requirement. Pending the repeal, the Connector will not enforce the premium conversion requirement nor assess penalties for failure to comply with the requirement.


Health Connector Administrative Bulletin 03-13 can be accessed by clicking here.



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