Explore the Gallagher resource library

At Arthur J. Gallagher & Co., we try to learn everything we can about the industries we serve and the risks they may encounter. It’s a commitment that’s embedded in our corporate culture to expanding our expertise, continuing educational development and gathering topical updates to remain ahead of the curve.

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Reporting Offers of Coverage to COBRA Qualified Beneficiaries and Non-Employees using Form 1095-C

In late September 2015, the IRS released final 2015 Forms 1094-C and 1095-C, which included new instructions on how applicable large employers (i.e., employers with 50 or more full-time and full-time equivalent employees) should report offers of COBRA continuation coverage. To assist applicable large employers in determining how to report on COBRA coverage and other continuation coverage (as required under state or federal law that is similar to COBRA coverage) offered under this new guidance, we created the charts below. Additionally, we included several examples and generated sample Forms 1095-C, Parts II and III to illustrate how the guidance is applied.

Tag(s): Health & Welfare; Healthcare Reform; Compliance Consulting;

Supply Chain Contamination - Fall/October 2015

The U.S. Food and Drug Administration (FDA) recently issued its final Preventive Controls for Human Food rule. This final rule will require FDA-regulated food facilities to re-examine their food safety programs, in particular their product recall plans, in a push to be compliant with the Food Safety Modernization Act (FSMA). Effectively, food facilities must comply with these new requirements in the next 12-24 months, although it is expected that many companies will begin to implement the necessary revisions to their programs in advance of the enforcement dates.

Tag(s): Food & Agribusiness;