The Windfall Elimination Provision (WEP) and Government Pension Offset (GPO)

The Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) have affected millions of retired public servants, particularly those whose work history included both Social Security-covered and non-covered employment (i.e., some teachers, law enforcement officers, and others). These provisions reduced Social Security benefits for individuals with pensions from work not covered by Social Security. Educators in 15 states were among the most impacted groups.

On January 5th, 2025, the Social Security Fairness Act (HR 82) was signed into law, eliminating these reductions. This means over three million Americans who were affected by the WEP and GPO will see an increase in their Social Security benefits. This provision will affect payments effective January 2024 and on. There will be no retroactivity before that date.

If you have already filed for your Social Security benefits and your payments were partially or fully reduced due to the WEP or GPO, you do not need to take any further action. However, make sure your current mailing address and direct deposit information are up to date. You can verify and update these details online through your personal My Social Security account at www.ssa.gov/myaccount.

For those who have not yet applied for Social Security benefits and are receiving a public pension, you can file online at ssa.gov/apply or schedule an appointment with Social Security. For FEDlogic clients’ employees and their households, our experts are here to help them understand how this legislative change affects them and assist them through the application process.

FEDlogic Experts will be reaching out to families affected by the Windfall Elimination Provision (WEP) or the Government Pension Offset (GPO) to educate them about the Social Security Fairness Act (HR 82) to ensure they are aware of the positive changes and how they can benefit from the law.

With this latest initiative, we will clarify how the WEP and GPO reduced their Social Security benefits in the past and how the new law allows for a potential increase in those benefits. We will provide guidance and help families understand what steps they need to take - whether it's updating their mailing address and direct deposit information or, for those who haven’t yet applied for benefits, guiding them through the application process. We will also reassure individuals if they have already filed for benefits and experienced a reduction, they do not need to take any action beyond confirming their contact details, and they will see a correction in their benefit amount. Lastly, we will assist individuals with filing for Social Security benefits, helping them to navigate the online application process, or assisting with scheduling an appointment with Social Security.

FEDlogic’s Monthly Webinar Series

Join us on the last Wednesday of each month at 1:00pm Central for our monthly webinar series. Our webinars are designed to provide your employees with valuable insights and knowledge on various topics related to Federal and state benefits.

In January, we will take a deep dive into updates and changes for 2025 from the Social Security Administration. As always, this webinar will include an overview of Federal benefits and how FEDlogic can help.

We explore a different topic nearly every month. Don't miss this opportunity to learn about the FEDlogic experience with your employees and teammates. For those unable to attend the live sessions, the webinars are recorded and available to access through the employee resources page on our website.

Register now and secure your spot for our upcoming webinars in 2025 by clicking on the image below!

What MDL 2724 and MDL 3080 Mean for Employer Health Plans and Your Team

Recent legal cases—known as MDL 2724 and MDL 3080—are bringing big changes to how prescription drugs are priced and how pharmacy benefit managers (PBMs) operate. These changes could have a major impact on employer health plans and employees’ healthcare costs. Here's what you need to know and how FEDlogic can help.

MDL 2724: Tackling High Prescription Drug Prices
MDL 2724 is focused on price-fixing by pharmaceutical companies. In simple terms, this means some companies are accused of working together to raise drug prices unfairly. If this case leads to settlements or new regulations, it could help lower the cost of prescription drugs. For employers, this means health plans might get cheaper, and employees could see their out-of-pocket costs go down.

MDL 3080: Shining a Light on PBM Practices
Pharmacy Benefit Managers (PBMs) are companies that help manage prescription drug benefits for health plans. MDL 3080 is investigating whether PBMs are using unfair practices to drive up costs or limit options. If changes come from this case, employers could see more transparency in drug pricing and better terms for their health plans, which would also benefit employees.

How FEDlogic Supports Employers and Employees
Understanding and adapting to these changes can be challenging, but that’s where FEDlogic comes in. We help our clients navigate complicated healthcare issues so they can keep offering great benefits to their teams. Our services include:

• Breaking down how legal changes, like MDL 2724 and MDL 3080, could impact your health plans.

• Helping your employees understand their options for healthcare coverage.

• Providing personalized support for Medicare enrollment, Medicaid eligibility, and other benefits.

When employees feel supported and informed, they’re happier and more engaged at work—something every employer values.

Be Ready for What’s Ahead
The outcomes of MDL 2724 and MDL 3080 could change the healthcare system in significant ways. By preparing now, you can ensure your health plan stays cost-effective and beneficial for everyone.

Let FEDlogic be your partner in this journey. Contact us today to learn more about how we can help you navigate these changes and support your team.

ACA Employer Reporting Requirements for 2024: What You Need to Know

Staying compliant with the Affordable Care Act (ACA) reporting requirements is a critical task for employers, plan sponsors, and insurers. Here’s an overview of what’s required for the 2024 reporting season to help you stay ahead of key deadlines.

Who Needs to Report?

• Applicable Large Employers (ALEs): If your organization averaged 50 or more full-time equivalent employees (FTEs) in 2023, you must report offers of health coverage for the 2024 calendar year. This is done using IRS Forms 1094-C and 1095-C. Keep in mind, carriers do not handle this reporting—it's the employer’s responsibility.

• Employers Offering Self-Funded or Level-Funded Plans: Regardless of size, any employer providing these types of health plans must report details for all individuals enrolled in coverage, including employees, dependents, retirees, and COBRA participants. ALEs include this information in Part III of Form 1095-C, while smaller employers use Forms 1094-B and 1095-B.

Key Reporting Deadlines:

• Form 1095s to Employees: Employers must distribute these forms by March 3, 2025 (or by January 31, 2025, if you choose the "notice of availability" option).

• IRS Submission of Forms: Employers must electronically file Form 1094 along with all Form 1095s by March 31, 2025.

State Reporting Requirements:
Several states—California, Massachusetts, New Jersey, Rhode Island, and D.C.—have individual mandates requiring residents to maintain minimum essential health coverage. Employers with employees in these states may need to submit additional reporting to the respective state tax agencies. In most cases, the same forms (1094 and 1095) can be submitted to meet this obligation.

Electronic Filing Rules:
If you file 10 or more tax forms, including Forms 1094 and 1095, you must submit them electronically. This change lowers the threshold from the previous 250-form minimum and means nearly all employers will need electronic filing solutions.

Why This Matters:
Accurate and timely reporting is vital to avoid penalties, which can be as high as $330 per form for noncompliance. Even small mistakes can add up, so it’s important to review reporting obligations carefully.

For additional details, the IRS provides helpful resources, including form instructions:

• Form 1094-C

• Form 1095-C

• Form 1094-B

• Form 1095-B

By staying informed and organized, your organization can navigate these requirements smoothly and avoid costly penalties.

FEDlogic’s HR Refresher Series

New Client Spotlight: Eduro Healthcare

FEDlogic is proud to welcome Eduro Healthcare as one of our newest client partners.

Eduro Healthcare, based out of Salt Lake City, Utah, is a leading provider of innovative healthcare solutions committed to improving patient care and operational efficiency since 2008. Serving healthcare facilities across the United States, Eduro specializes in delivering evidence-based clinical services and integrating cutting-edge medical technology to enhance both the quality of care and patient outcomes. With a strong focus on skilled nursing, rehabilitation, and long-term care, Eduro works closely with healthcare providers to optimize operations, streamline workflows, and implement best practices. The company’s team of healthcare professionals is dedicated to fostering meaningful partnerships that improve the lives of patients and residents.

Contact Our Service Team

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_{DISCLAIMER: The information, education, and advice provided by FEDlogic, LLC (“FEDlogic”) shall be intended for educational purposes only. Each individual’s circumstances are inherently different from those of another, and therefore, the advice given to an individual may result in unintended consequences to another. The information provided by FEDlogic shall not constitute legal, financial, or accounting advice and further shall not be interpreted as advice from the Federal government. While FEDlogic makes every effort to ensure that the information provided by its consultants is up-to-date, useful, and accurate, FEDlogic makes no guarantees and may not be held liable nor responsible for any inaccuracy or detrimental consequence resulting from the information provided. Notwithstanding the foregoing, any errors or omissions discovered by FEDlogic, its agents, or its customers will be addressed and resolved as soon as possible.}