The COVID-19 pandemic has changed the work environment in many ways, including a significant impact on employer-sponsored health benefits. The past year has resulted in changes to how frequently individuals visit the doctor (or do not visit the doctor), purchase eligible medical expenses, and need dependent care. In response to the pandemic, the IRS, Congress,
Best Practices for Communicating with Employees on Medical Leave and Utilizing Intermittent Leave Schedules
During these unprecedented times, it is likely that employees may be utilizing various forms of protected leave under the Family Medical Leave Act (FMLA) and California Family Rights Act (CFRA). Some employees may be tempted to work remotely during their leave, perhaps to catch up, to stay ahead, or to offset the amount of time
Coronavirus/COVID-19 Weekly Update & Resources – March 23, 2020
Last week, we published several special bulletins covering COVID-19. Below are short summaries and links to the updates published since our last COVID-19 round up.
We will continue providing these special bulletins and updates as needed. Please visit https://www.lcwlegal.com/responding-to-COVID-19 for the most up-to-date bulletins.
Governor Newsom Amends Brown Act Changes in Subsequent Executive Order
New IRS Notice Extends Deadline to Furnish 2019 ACA Forms, Provides Additional Relief
This Special Bulletin was written by Heather DeBlanc and Amit Katzir.
Notice 2019-63 extends the deadline under the Affordable Care Act for applicable large employers to furnish individuals with a Form 1095-C for 2019. The new due date is March 2, 2020, but the IRS will not consider further extensions. The new March 2 deadline
Looking for Alternatives to Cash-in-Lieu Benefits for Employees? New Health Reimbursement Arrangements Available for Current Employees, Starting in 2020
Employers and employee organizations are often looking for new, creative ways to expand, streamline, or restructure employees’ health benefits. Starting in January 2020, employers may offer two different health reimbursement arrangements (“HRA’s”) to their current employees. Typically, employers offer HRAs for retirees through collective bargaining agreements but do not offer them for current employees because
Federal District Court Strikes Down Affordable Care Act. What Now for Employers?
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
ACA Reporting Relief – Written Statement to Covered Individuals Now Due March 2, 2018; Good Faith Penalty Relief Extended
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
Affordable Care Act Reporting Draws Near
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 repeal is low. Employers who are “applicable large employers” (“ALEs”) and Employers who offer self-insured
Employers’ Continuing Affordable Care Act Obligations Under the Trump Administration
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 to repeal and replace the Patient Protection and Affordable Care Act (ACA), provides:
“It is
IRS Releases Proposed Regulations Regarding the Affordable Care Act’s Calculation of Coverage Affordability for Employers Offering Opt-Out Payments
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 for taxable years beginning after December 31, 2016.
Among other topics, Notice 2015-87 introduced a