This article was reviewed in July 2021 and is up-to-date.

As the summer season winds down, so do public agency departments that hire seasonal workers to staff summer camps, pools, extended park and recreation hours, and a myriad of season-specific facilities and activities. But, just how do seasonal workers impact the agency’s health and retirement

This Special Bulletin was authored by Heather DeBlanc and Amit Katzir.

A federal district judge in Texas ruled last Friday that the Patient Protection and Affordable Care Act’s individual mandate was unconstitutional and that the ACA’s other provisions were therefore also invalid.

The decision centers around the ACA’s “shared responsibility payment,” a penalty on

This post was authored by Erin Kunze and Heather DeBlanc.

1. Written Statement to Covered Individuals Now Due March 2, 2018 for the 2017 Calendar Year Reporting Period

The Internal Revenue Service (IRS) has issued an automatic, 30-day extension for applicable large employers to furnish IRS Forms 1095-B and 1095-C to covered individuals.  For

Healthcare.jpgIn January, we reported that the Supreme Court of the United States granted review in King v. Burwell to decide whether under the Patient Protection and Affordable Care Act (ACA) the Federal Government could offer subsidies to individuals who purchase health insurance through federally-funded exchanges.  The ACA requires all Americans to have health insurance or

Healthcare.jpgThis post was authored by Heather DeBlanc

Under the Affordable Care Act’s (ACA) large employer shared responsibility provisions, employers are required to offer minimum essential coverage that is both affordable and provides minimum value to substantially all full-time employees and their dependents, or face potential penalties.  However, the California laws governing retired annuitants prohibit employers

Healthcare.jpgThis blog post was authored by Heather DeBlanc.

The Affordable Care Act (“ACA”) will require Applicable Large Employers (i.e. large employers subject to the employer mandate) and employers sponsoring self-insured plans to comply with new annual Internal Revenue Service (“IRS”) reporting requirements.  The first reporting deadline will be February 28, 2016 as to the

Retirement-Sign.jpgAs employers begin to prepare for the Affordable Care Act’s (“ACA”) Employer Mandate scheduled to take effect January 1, 2015, two main questions arise relating to retired employees who return to work:

Can retired employees subject the employer to a penalty? – Yes!

Should employers offer health coverage to retired employees? – Probably not.  Doing

When we think of the Affordable Care Act (“ACA”), we invariably think of health insurance.  The ACA mandates that any employer with 50 or more full time equivalent employees may face penalties unless it offers affordable health insurance to its full-time employees.  This ACA requirement applies to employers with 50 or more full time employees,

Healthcare.jpgThis blog post was authored by Erik M. Cuadros

On July 22, 2014, two federal appeals courts reached opposite conclusions that may affect the future of the Obama Administration’s signature legislative achievement – the Affordable Care Act (“ACA”).  The ACA requires all Americans to have health insurance or pay a fine.  To that end, it

Healthcare.jpgThis post was authored by Stephanie Lowe

The federal government recently released updates to the model Consolidated Omnibus Budget Reconciliation Act (“COBRA”) notices available to employers on the Department of Labor (“DOL”) website.  The updated model notices clarify that additional cost-effective coverage options, including financial assistance under the Affordable Care Act (“ACA”), may be available