11/11/2013
				
Consumer-directed health plans (CDHPs) are now the second-most prevalent  kind of employer-provided health insurance, according to new research  by the Aon Hewitt HR consulting firm. CDHPs could surpass PPOs in the next five years, the researchers predict. What’s driving the CDHP surge?				
			 
			
11/11/2013
				
Question: The company sent employees to a seminar. The hosting  organization gave each attendee an iPad. Are the iPads company-provided  gifts, which must be valued, taxed to employees and reported on their  W-2 forms?