Healthcare.jpgThis 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

iStock_000066252725_LargeAt 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 the health care coverage offered to full-time employees.  Employers may be assessed penalties for failures

Affordable Care ActThis 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 development is the IRS’s recently released Notice 2015-87, which provides guidance and clarification on the

Retirement-Sign.jpg

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 employer or an employer that sponsors a self-insured health plan, you must provide written statements

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

Affordable Care Act

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 are required to file annually under the Affordable Care Act (“ACA”).  The final forms do

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