Alden J. Bianchi

Alden J. Bianchi

Mintz Levin

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The Affordable Care Act’s Reporting Electronic Backbone—The AIR System

For the last half of 2015, we spent a good deal of time explaining the Affordable Care Act reporting requirements that applied to carriers and large employers. This post examines the how of ACA reporting. In particular, it...more

2/12/2016 - Affordable Care Act Applicable Large Employers (ALE) Electronic Filing Employer Group Health Plans Health Insurance IRS Registration Requirement Reporting Requirements

Staffing Firms, Educational Organizations, and Breaks-in-Service under the Affordable Care Act Employer Shared Responsibility...

In Q&A format, recently issued Notice 2015-87 addresses a number of pressing issues that have arisen under the Affordable Care Act (ACA), including that law’s employer shared responsibility rules, information reporting...more

2/12/2016 - Affordable Care Act Applicable Large Employers (ALE) Comment Period Educational Institutions Full-Time Employees IRS Look-Back Measurement Period Reporting Requirements Shared Responsibility Rule Staffing Agencies

Integrated Health Reimbursement Accounts, Coordination with Family Coverage, and Notice 2015-87—Something’s Missing

Issued at the end of last year, Notice 2015-87 provided detailed guidance on a host of topics. The notice has been referred to colloquially in some quarters as the “pot luck” notice. Among other things, the notice, in Q&A 4,...more

2/3/2016 - Affordable Care Act Dependents Employer Group Health Plans HRA IRS Spouses U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 24 of 24): 5 Predictions

This post concludes our half-year series of posts focusing on the Affordable Care Act’s reporting requirements. These requirements are challenging in the extreme. Carriers and employers, and their vendors, service providers...more

1/4/2016 - Affordable Care Act Applicable Large Employers (ALE) Filing Deadlines IRS Minimum Essential Coverage Reporting Requirements

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 23 of 24): Notice 2016-4 Postpones Reporting and...

Under the Affordable Care Act’s reporting requirements that have been the subject of this series, statements to responsible individuals (a/k/a “employees”)—i.e., Forms 1095-B and 1095-C—must be furnished on or before January...more

12/29/2015 - Affordable Care Act Filing Deadlines IRS Reporting Requirements Time Extensions U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 22 of 24): Affordability, HRA Contributions,...

The Treasury Department and the IRS this week issued Notice 2015-87 that addresses, among other things, the effect of Health Reimbursement Account (HRA) contributions, cafeteria plan flex credits and opt-out payments on...more

12/23/2015 - Affordable Care Act Benefit Plan Sponsors Cafeteria Plans HRA Reporting Requirements

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 21 of 24): Reporting for “MEC” Plans

It took a while, but most employers and their advisors have finally gotten the hang of the Affordable Care Act’s employer shared responsibility rules. That is, they understand generally that: 1. “Applicable Large...more

12/14/2015 - Affordable Care Act Employer Group Health Plans IRS Minimum Essential Coverage Reporting Requirements Shared Responsibility Rule

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 20 of 24): Reporting Affordability on Form...

Affordability—i.e., whether health coverage is “affordable”—occupies an important place in the Affordable Care Act’s (ACA) regulatory scheme. Under that law’s individual mandate, no penalties are imposed for failure to...more

12/4/2015 - Affordable Care Act Employer Group Health Plans Reporting Requirements Safe Harbors Shared Responsibility Rule

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 19 of 24): Terminations, Changes in Status and...

Last week we examined the reporting challenges associated with employee terminations, changes in status, and breaks in service under the monthly measurement method. As we explained, “[t]he final regulations under Code § 4980H...more

12/4/2015 - Affordable Care Act Full-Time Employees IRS Look-Back Measurement Period Reporting Requirements Termination

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 18 of 24): Terminations, Changes in Status and...

The final regulations under Code § 4980H establish two—and only two—methods for determining an employee’s status as full-time: the monthly measurement method and the look-back measurement method. Under the former (as the name...more

11/20/2015 - Affordable Care Act COBRA Form 1095 Full-Time Employees Reporting Requirements Termination

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 17 of 24): Reporting for Offers of Coverage and...

The recently enacted Bipartisan Budget Act of 2015 repealed Section 1511 of the Affordable Care Act (ACA), which generally would have required employers with more than 200 full-time employees to automatically enroll new...more

11/12/2015 - Affordable Care Act Applicable Large Employers (ALE) Automatic Enrollment Employer Group Health Plans Form 1095 Reporting Requirements

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 16 of 24): Reporting for, and Clearing Up...

In an earlier post, we reported on a troubling development in the draft 2015 instructions for Forms 1094-B and 1095-B which, if adopted, would have required sponsors of Health Reimbursement Arrangements (“HRA”) to issue...more

11/3/2015 - Affordable Care Act Employer Group Health Plans Final Rules Form 1094 Form 1095 HRA IRS Medicaid Medicare Medicare Advantage Medicare Part B Minimum Essential Coverage Reporting Requirements State Medicaid Programs Supplemental Insurance TRICARE U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 14 of 24): Coding Form 1095-C, Part II for...

When reporting offers of coverage to full-time employees under the Affordable Care Act’s (ACA) employer shared responsibility rules, much of the detail appears in Part II of IRS Form 1095-C, Lines 14, 15 and 16. For the most...more

10/23/2015 - Affordable Care Act Employer Mandates Full-Time Employees Health Insurance Hiring & Firing IRS Minimum Value Plans New Hires Part-Time Employees Penalties Reporting Requirements Shared Responsibility Rule

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 13 of 24): Coding Form 1095-C, Part II for...

Compliance with the Affordable Care Act’s (ACA) employer shared responsibility rules requires that applicable large employers identify their full-time employees. A “full-time employee” for this purpose is an employee who...more

10/14/2015 - Affordable Care Act Disability Leave Employer Mandates Excise Tax Full-Time Employees Health Insurance IRS Large Employer Penalties Reporting Requirements Safe Harbors U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 12 of 24): Deconstructing Form 1095-C, Parts II...

This series is devoted principally to the reporting requirements imposed by Internal Revenue Code §§ 6055 and 6056 as added by §§ 1502 and 1514 of the Affordable Care Act (ACA), respectively. The former reports offers of...more

10/6/2015 - Affordable Care Act Employer Liability Issues Employer Mandates Health Insurance Individual Mandate IRS Minimum Essential Coverage Popular Reporting Requirements

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 11 of 24): Reporting 2015 Coverage of “MV-Lite”...

In Notice 2014-69, the Treasury Department and the IRS clarified that a group health plan that fails to provide substantial coverage for in-patient hospitalization and physician services will not be treated as providing...more

9/30/2015 - Affordable Care Act Amended Regulation Employer Group Health Plans Employer Liability Issues Health Insurance HHS Hospitals IRS Minimum Essential Coverage Minimum Value Plans Physicians Proposed Regulation Tax Credits U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 9 of 24): Unraveling the Mystery of Indicator...

The Affordable Care Act’s reporting rules—which are set out in Internal Revenue Code §§ 6055 and 6056—solicit the information needed by the Internal Revenue Service to enforce the individual and employer shared responsibility...more

9/15/2015 - Affordable Care Act Employer Group Health Plans Employer Mandates Internal Revenue Code (IRC) IRS Large Employer Look-Back Measurement Period Minimum Essential Coverage Reporting Requirements Shared Responsibility Rule Subsidies

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 8 of 24): Reporting Offers of Coverage “On...

The Affordable Care Act’s (ACA) employer shared responsibility rules provide applicable large employers (i.e., those with 50 or more full-time and full-time equivalent employees on business days during the preceding calendar...more

9/10/2015 - Affordable Care Act Employer Group Health Plans Excise Tax Health Insurance IRS MEWAs Multiemployer Plan Professional Employer Organization Reporting Requirements Shared Responsibility Rule Staffing Agencies Taft-Hartley Act Tax Credits

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 7 of 24): Mergers and Acquisitions

When it comes to mergers and acquisitions involving at least one applicable large employer (ALE), the substantive rules governing employer shared responsibility (under Internal Revenue Code § 4980H) and the corresponding...more

9/1/2015 - Affordable Care Act Asset Purchaser COBRA Employer Group Health Plans Final Rules Health Insurance IRS Large Employer Reporting Requirements Shared Responsibility Rule Social Security Taxes Stock Deals Successors U.S. Treasury Wages

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 5 of 24): Reporting of Health Reimbursement...

As we reported last week, the IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C. These instructions are of interest to applicable large employers who must report their compliance with the Affordable Care...more

8/19/2015 - Affordable Care Act Employer Group Health Plans Employer Mandates Form 1094 Form 1095 Health Savings Accounts HRA IRS Large Employer Minimum Essential Coverage Reporting Requirements Section 6055 Shared Responsibility Rule Supplemental Insurance

The Affordable Care Act’s Reporting Requirements for Carriers and Employers: The Basics (Part 3 of 24)

Alden Bianchi, Chair of Mintz Levin’s Employee Benefits & Executive Compensation Practice, will provide a weekly installment on the complex reporting obligations outlined by the Affordable Care Act for health insurance...more

8/5/2015 - Affordable Care Act Employer Mandates Health Insurance Individual Mandate IRS Minimum Essential Coverage Reporting Requirements Shared Responsibility Rule Tax Penalties

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