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 …
Category Archives: Healthcare
Subscribe to Healthcare RSS FeedAffordable Care Act Reporting Draws Near
Posted in Healthcare
This post was authored by Heather DeBlanc
Over the last year we watched multiple unsuccessful attempts to repeal and replace the Patient Protection and Affordable Care Act (“ACA”). Now, ACA’s reporting deadlines are merely months away and the chance of …
Employers’ Continuing Affordable Care Act Obligations Under the Trump Administration
Posted in Healthcare
One of the first acts of the new Administration was to issue an Executive Order (the “Order”) “Minimizing the Economic Burden of the Patient Protection and Pending Repeal.” The Executive Order, which is in line with the President’s campaign platform …
IRS Releases Proposed Regulations Regarding the Affordable Care Act’s Calculation of Coverage Affordability for Employers Offering Opt-Out Payments
Posted in Healthcare
This Special Bulletin was authored by Heather DeBlanc and Shardé Thomas.
On July 8, 2016, the Internal Revenue Service (IRS) released proposed regulations implementing some of the rules previously announced in IRS Notice 2015-87. The proposed regulations will apply …
Righting Wrongs Before It Costs Serious Dough – How Affordable Care Act Audits Can Help Employers Avoid Steep Reporting Penalties
Posted in Healthcare
At the beginning of each calendar year all employers who are considered “Applicable Large Employers” (“ALE”) under the Affordable Care Act (“ACA”) Employer Mandate Regulations will be required to file with the Internal Revenue Service (“IRS”) annual information returns concerning …
President Obama Postpones Cadillac Tax and IRS Releases Further Guidance on the Affordable Care Act
Posted in Healthcare
This post was authored by Heather DeBlanc and Stephanie Lowe
Two recent developments have surfaced impacting the application of the Affordable Care Act (“ACA”) for employers. The first development is the postponement of the Cadillac Tax until 2020. The second …
IRS Extends Affordable Care Act Reporting Deadlines
Posted in Healthcare
This post was authored by Heather DeBlanc and Stephanie Lowe
On December 28, 2015, the Internal Revenue Service (“IRS”) released Notice 2016-4, which generously extends the due dates for the 2015 information reporting requirements. The purpose of the extension is …
Preparation is the Key to Success: Applicable Large Employers and Employers Sponsoring Self-Insured Health Plans Prepare for Affordable Care Act Reporting and End of Year Deadline
Posted in Healthcare
This blog post was authored by Shardé Thomas and Heather DeBlanc.
With a little less than four months left in 2015, now is the time to evaluate your Affordable Care Act (“ACA”) compliance. If you are an applicable large …
The Supreme Court Has Spoken: Federal Health Care Subsidies Are Available to Qualifying Individuals Nationwide.
Posted in HealthcareIn 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 …
The Affordable Care Act’s Cadillac Tax – What Employers Need to Know
Posted in Healthcare
This blog post was authored by Stephanie J. Lowe
Beginning in 2018, the Internal Revenue Service (“IRS”) will subject plan sponsors to an excise tax if they provide overly generous levels of health benefits to employees above a certain threshold. …
IRS Releases Final Affordable Care Act Information Reporting Forms
Posted in Healthcare
This blog was authored by Shardé C. Thomas
The Internal Revenue Service (“IRS”) recently released the final versions of the information reporting forms that Applicable Large Employers (i.e. large employers subject to the employer mandate) and employers sponsoring self-insured plans …
Affordable Care Act Limitations When Hiring a Retired Annuitant – A Potential Catch 22
Posted in Healthcare, RetirementThis 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 …
New Annual Reporting Requirements for Employers under the Affordable Care Act
Posted in Healthcare, Public Sector
This 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 …
Applicability of ACA “Contraceptive Mandate” to Religious Non-Profits an Open Question in Wake of Recent Supreme Court Decisions
Posted in HealthcareThis blog post was authored by Jessica Frier
The Supreme Court’s recent decision in Burwell v. Hobby Lobby Stores, Inc., while limited in scope to closely-held private companies, is of interest to religious non-profits as well as for-profit employers.…
The Affordable Care Act, As Clear As Mud: What Do Two Contradictory Decisions Mean For Employers?
Posted in HealthcareThis 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 …
Updated Model Notices for Employees and Dependents Eligible for COBRA Continuation Coverage
Posted in HealthcareThis 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 …
Treasury Issues Final Regulations Governing Employer Reporting Requirements
Posted in Healthcare This blog post was authored by Jessica Frier
In 2016, the Internal Revenue Service will require large employers with 50 or more full-time employees, including full-time equivalents, to annually report monthly data concerning the health coverage offered to full-time employees. …
Your Questions Answered: The ACA’s Final Regulations on the Employer Mandate
Posted in HealthcareThis blog post was authored by Heather DeBlanc
On February 10, 2014, the Department of the Treasury issued final regulations on the Affordable Care Act’s (“ACA”) Employer Shared Responsibility Payment. Starting January 1, 2015, depending on the number of full-time …
ACA’s Final Regulations on the Employer Mandate
Posted in HealthcareThis blog post was authored by Heather DeBlanc
On February 10, 2014, the Department of the Treasury issued final regulations on the Employer Shared Responsibility Payment that would require large employers to face tax penalties for not offering affordable health …
How to Report Employer Provided Health Coverage on Form W-2
Posted in Employment, HealthcareThis blog post was authored by Heather DeBlanc and Jessica Frier.
The Affordable Care Act requires all employers who filed at least 250 Form W-2s in tax year 2012 to report the total cost of applicable employer-sponsored health coverage …
Deadlines Quickly Approach to Start Measuring Hours of Service for ACA’s Look Back Measurement Method Safe Harbor
Posted in Healthcare
This blog post was authored by Heather DeBlanc
The delay in the effective date of the large employer penalties, now January 1, 2015, has given employers a false sense of security. Many employers are adopting the Look Back Measurement Method …
October 1, 2013 Deadline: All Employers Must Provide Notice of Covered California to Employees
Posted in Healthcare
This blog post was authored by Heather DeBlanc
The Affordable Care Act requires employers to provide Notice to its employees that they may receive health coverage through the exchange (a.k.a. “Health Insurance Marketplace” or “Marketplace”). California’s exchange is called Covered …
Employer Reporting Requirements – IRS Releases Proposed Regulations
Posted in Healthcare
This blog was authored by Heather DeBlanc
On September 9, 2013, the IRS released proposed regulations on the Affordable Care Act (ACA)’s annual information reporting requirements under Internal Revenue Code (IRC) sections 6055 and 6056. Employers and medical benefits providers …
IRS Issues Guidance on Eligible Employer-Sponsored Health Plans under ACA
Posted in Healthcare
This blog post was authored by Heather DeBlanc.
On August 30, 2013, the Internal Revenue Service released final regulations regarding the Affordable Care Act’s (“ACA”) requirement that all individuals maintain minimum essential coverage or pay a penalty, called the …