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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
In 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 …
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. …
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 …
This 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 …
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 …
This 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.…
This 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 …
This 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 …
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. …
This 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 …
This 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 …
This 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 …
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 …
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 …
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 …