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
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 their dependents, or face potential penalties. However, the California laws governing retired annuitants prohibit employers
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 (“IRS”) reporting requirements. The first reporting deadline will be February 28, 2016 as to the
As employers begin to prepare for the Affordable Care Act’s (“ACA”) Employer Mandate scheduled to take effect January 1, 2015, two main questions arise relating to retired employees who return to work:
Can retired employees subject the employer to a penalty? – Yes!
Should employers offer health coverage to retired employees? – Probably not. Doing
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.
The ACA requires health insurance providers to cover preventive health services, including FDA-approved contraceptives, without
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 requires all Americans to have health insurance or pay a fine. To that end, it
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. These reporting requirements are set forth in Internal Revenue Code (“IRC”) section 6056 (for large
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 employees and equivalents, employers will be subject to potential penalties if they fail to offer
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 coverage to full-time employees. For a summary of the proposed regulations, see http://www.lcwlegal.com/files/125544_ACA2013.pdf. The
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 on employees’ Form W-2s (provided to employees in January of 2013). For now, reporting is