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 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

Retirement-Sign.jpgThis blog post was authored by Erin Kunze

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 benefit obligations?

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

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