Monday, April 12, 2021

The Government is Knocking: IRS Penalty Assessment Letters and DOL Audits of Health and Welfare Plans

Brought to you by:

Arrow Benefits Group

(707) 992-3780

Tuesday, September 11, 2018
2:00 p.m. ET / 11:00 a.m. PT

The Internal Revenue Service (IRS) continues to send proposed penalty assessment letters to large employers. The Department of Labor (DOL) continues to audit health and welfare benefit plans of all sizes. Being prepared is critical to an employer's success in responding to the government.

The webinar will:

  • Discuss what triggers an IRS proposed penalty assessment letter
  • Describe the general first steps a employers should take when they receive a proposed penalty assessment letter
  • Describe the types of follow-up letters that employers may receive from the IRS
  • Briefly describe the Marketplace Notices that employers may receive and how these notices differ from IRS proposed penalty assessment letters
  • Discuss what triggers a DOL audit
  • Provide general first steps for employers to consider if they receive an audit letter from the DOL
  • Discuss what the DOL is looking for during an audit, for both fully insured and self-funded plans
  • Discuss issues the DOL is looking for under the ACA, HIPAA, GINA, mental health parity, the Newborns' and Mothers' Health Protection Act, and the Women's Health and Cancer Rights Act
  • Provide information on the general timeline of a DOL audit
  • Briefly discuss what employers should do if they realize they failed to file ACA reporting forms. report or pay the PCORI fee, or file Form 5500
  • Provide best practice tips to prepare for an audit of a health and welfare plan

This 60-minute basic webinar will help employers understand how to be prepared when they receive an IRS proposed penalty assessment letter or notice of a DOL audit.

The presentation will be posted on the UBA website the afternoon before the webinar.


Lorie Maring is Of Counsel in the Atlanta, Georgia, office of Fisher Phillips. She focuses her practice on helping employers navigate Employee Retirement Income Security Act (ERISA) and other state and federal laws impacting the design, implementation and ongoing compliance of their employee benefit plans and programs.

She regularly advises clients on the Affordable Care Act, health and welfare benefits, qualified plans, executive compensation, Multiple Employer Welfare Arrangements (MEWAs) and multiemployer plan issues.

Lorie also represents employers in managing Internal Revenue Service (IRS) and Department of Labor (DOL) audits, Health Insurance Portability and Accountability Act (HIPAA) compliance and fiduciary obligations. She serves clients in the public and private sector, including non-profit organizations and trade associations.

This webinar event has been sent for approval by the Human Resource Certification Institute and the Society for Human Resource Management to qualify for 1 recertification credit hour.

Contact your local UBA Partner Firm to receive a complimentary registration for this informative presentation or visit

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