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
This blog post was authored by Jessica Frier
What is the so-called “individual mandate”?
Beginning January 1, 2014, individuals are required to maintain health insurance coverage, or face a tax penalty unless certain exemptions apply. The individual mandate applies to all individuals except for the following:
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 Safe Harbor in order to identify full-time employees under ACA’s new definition of “full-time” employee
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 California.
When Must Employer Provide Notice? An employer must provide the Notice to current
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 have been eagerly awaiting these new proposed regulations.
Who is responsible for the reporting?
This blog post was authored by Heather DeBlanc.
On August 30, 2013, the Internal Revenue Service released final regulations regarding the Affordable Care Act’s (“ACA”) requirement that all individuals maintain minimum essential coverage or pay a penalty, called the “Individual Mandate.” Starting October 1, 2013, individuals will be able to purchase health coverage through
This blog entry was authored by Heather DeBlanc
With open enrollment fast approaching, employers should be sure that the participants and beneficiaries in their employer-sponsored group health plans receive a completed standardized “Summary of Benefits and Coverage” (“SBC”) form containing information required by the Affordable Care Act (“ACA”). ACA requires health plans to provide consumers
This blog post was authored by Jessica R. Frier
Employers should update their whistleblowing, anti-harassment and anti-retaliation policies to reference new protections provided to employees by the Affordable Care Act (“ACA”).
What is Prohibited? ACA’s anti-retaliation provisions prohibit an employer from retaliating against an employee who:
This blog post was authored by Heather DeBlanc
In 2018, health plans too rich in coverage will have to pay a “Cadillac Tax.” Public employers, who have traditionally provided generous health benefits, are starting to consider the impact.
The IRS will impose the excise tax on insurers and plan administrators. Employers anticipate that these costs
This blog post was authored by Heather DeBlanc
Did your health insurance company send your agency a check? Under the Affordable Care Act (“ACA”), health insurance companies must issue employer rebates by August 1st each year if they failed to spend a certain percentage of your agency’s premiums toward medical care or quality improvement. This