Alden J. Bianchi

Alden J. Bianchi

Mintz Levin

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The Affordable Care Act—Countdown to Compliance for Employers, Week 11: Rethinking ACA Compliance Strategies Involving Reference...

Under the Affordable Care Act’s rules governing employer shared responsibility—which are codified in Internal Revenue Code § 4980H—where an applicable large employer makes an offer of group health plan coverage that is both...more

10/15/2014 - Affordable Care Act Employer Mandates Full-Time Employees HHS IRC IRS Minimum Value Plans Reference Pricing Shared Responsibility Rule

The Affordable Care Act—Countdown to Compliance for Employers, Week 12: The Treatment of Unpaid Leaves of Absence Under the...

Final regulations implementing the Affordable Care Act’s employer shared responsibility rules furnish employers with two alternative methods—the monthly measurement method and the look-back measurement method—for identifying...more

10/6/2014 - Affordable Care Act Employer Mandates IRC Look-Back Measurement Period Unpaid Leave

The Affordable Care Act—Countdown to Compliance for Employers, Week 13: IRS Notice 2014-49 Offers Useful Guidance on Changes in...

For purposes of complying with the Affordable Care Act’s employer shared responsibility rules (which are codified in Internal Revenue Code § 4980H), employers must identify their “full-time employees.” Final regulations...more

9/29/2014 - Affordable Care Act Employer Mandates Full-Time Employees IRC IRS Look-Back Measurement Period

The Affordable Care Act—Countdown to Compliance for Employers, Week 15: Can a Plan That Fails to Cover Inpatient Hospitalization...

A recent Washington Post article (“Glitch in health care law allows employers to offer substandard insurance,” September 12, 2014) highlights an Affordable Care Act compliance strategy being marketed heavily (and adopted...more

9/17/2014 - Affordable Care Act Employer Mandates Essential Health Benefits Healthcare Reform Minimum Value Plans Scope of Coverage

The Affordable Care Act—Countdown to Compliance for Employers, Week 16: So What, Exactly, is an “Offer of Coverage”?

Whether an employer makes the requisite offer of group health plan coverage is critical to the application of the Affordable Care Act’s employer shared responsibility rules as reflected in final implementing regulations...more

9/9/2014 - Affordable Care Act Deadlines Employer Mandates ERISA Full-Time Employees Health Insurance Healthcare Healthcare Reform IRS

D.C. Circuit Court of Appeals Agrees to Hear Halbig ACA Case Before Full Court

Following up on our Week 22 ACA Countdown to Compliance post, the D.C. Court of Appeals granted the government’s petition for en banc review in Halbig v. Burwell, which held low income subsidies to purchase coverage through...more

9/8/2014 - Affordable Care Act Halbig v Burwell Health Insurance Exchanges Healthcare Healthcare Reform

The Affordable Care Act—Countdown to Compliance for Employers, Week 17: Cherry Bomb in the Gold Fish Pond, or Third-Party Staffing...

With two seemingly simple and straightforward definitions in the final regulations implementing the Affordable Care Act’s pay-or-play rules—i.e., definitions of “employer” and “employee”— the Treasury Department and IRS have...more

9/4/2014 - Affordable Care Act Compliance Healthcare IRS U.S. Treasury W-2

The Affordable Care Act—Countdown to Compliance for Employers, Week 18: Emerging Strategies to Reduce or Eliminate Exposure for...

The Affordable Care Act’s employer shared responsibility, or “pay-or-play,” rules require “applicable large employers” (generally employers with 50 or more full-time and full-time equivalent employees) to offer group health...more

8/26/2014 - Affordable Care Act Employer Liability Issues Final Rules Full-Time Employees IRC IRS Pay or Play

The Affordable Care Act—Countdown to Compliance for Employers, Week 19: Changes in Employment Status under the Look-Back...

An earlier post explained the two principle methods—the “monthly measurement method” and the “look-back measurement method”—available to applicable large employers to identify full-time employees for purposes of determining...more

8/19/2014 - Affordable Care Act Compliance Employee Benefits Employer Mandates Healthcare

The Affordable Care Act—Countdown to Compliance for Employers, Week 20: 9.5% ? 9.56% (And Why It Matters to Applicable Large...

While employers sometimes view the Affordable Care Act’s employer shared responsibility (or “pay-or-play”) rules in isolation, they don’t operate that way. Instead, they exist side-by-side with other provisions of the Act. In...more

8/12/2014 - Affordable Care Act Compliance Employee Benefits Employer Mandates Healthcare IRS Pay or Play Subsidies Tax Credits

The Affordable Care Act—Countdown to Compliance for Employers, Week 21: Self-Funded Group Health Plans, the Affordable Care Act...

The Health Insurance Portability and Accountability Act of 1996 (HIPAA) ushered in broad national standards aimed at improving the efficiency and effectiveness of the U.S. health care system. Referred to generically as...more

8/5/2014 - Affordable Care Act Compliance Healthcare HHS HIPAA HPID

The Affordable Care Act—Countdown to Compliance for Employers, Week 22: Charting the Future of the Premium Subsidies (and Employer...

On July 22, 2014, two federal appellate courts issued conflicting decisions, within hours of each other, regarding the IRS final rule published on May 23, 2012 (the “IRS Rule”), intended to implement the exchange-related tax...more

7/28/2014 - Affordable Care Act Chevron Deference Employer Mandates Halbig v Burwell Health Insurance Health Insurance Exchanges Healthcare Reform IRS King v Burwell Subsidies Tax Credits

Charting the Future of Premium Subsidies under the Affordable Care Act: Halbig v. Burwell and King v. Burwell

On July 22, 2014, two federal appellate courts issued conflicting decisions, within hours of each other, regarding the IRS final rule published on May 23, 2012 (the “IRS Rule”), intended to implement the exchange-related tax...more

7/25/2014 - Affordable Care Act Halbig v Burwell Healthcare IRS King v Burwell Subsidies Tax Credits

The Future of Premium Subsidies under the Affordable Care Act: 'Halbig v. Burwell' and 'King v. Burwell'

Both decisions addressed whether tax credits are available for residents in states that have federally-facilitated health exchanges. The District of Columbia Court of Appeals said “no”; the Fourth Circuit Court of Appeals...more

7/23/2014 - Affordable Care Act Chevron v NRDC First Glance Halbig v Burwell Health Insurance Exchanges King v Burwell Legal Perspectives Popular

The Affordable Care Act—Countdown to Compliance for Employers, Week 23: The Impact of Employment Contract Terms on Variable Hour...

For applicable large employers (i.e., employers who employed at least 50 full-time and full-time equivalent employees on business days during the preceding calendar year) endeavoring to comply with the Affordable Care Act’s...more

7/21/2014 - Affordable Care Act Employer Group Health Plans Employer Liability Issues Employer Mandates Final Rules Full-Time Employees Health Insurance Look-Back Measurement Period Part-Time Employees Seasonal Employment Variable Hour Employees

The Affordable Care Act—Countdown to Compliance for Employers, Week 24: Can Offers of Group Health Plan Coverage Under Code...

The Employer Shared Responsibility provisions of the Affordable Care Act (“ACA”) generally require “applicable large employers” (i.e., employers who employed at least 50 full-time and full-time equivalent employees on...more

7/16/2014 - Affordable Care Act Contractors DOL Employee Benefits Employer Contributions Employer Group Health Plans Employer Mandates Federal Contractors IRS Service Contract Act Subcontractors U.S. Treasury Wage and Hour

The Affordable Care Act—Countdown to Compliance for Employers, Week 25 (Early Edition): What Hobby Lobby Means for the Affordable...

To call the Supreme Court’s recent decision in Burwell v. Hobby Lobby Stores, Inc. much-anticipated or highly controversial is an understatement. And, to be clear, any time the Supreme Court weighs in on bed-rock...more

7/1/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Contraceptives Employer Mandates Religious Exemption Religious Freedom Restoration Act SCOTUS

The Affordable Care Act—Countdown to Compliance for Employers, Week 26: Fitting a Round Peg (the Public Health Service Act 90-day...

The Departments of the Treasury/IRS, Labor and Health and Human Services (the “Departments”) recently issued a final regulation under the 90-day waiting period limitation, which is included among the Affordable Care Act’s...more

6/30/2014 - Affordable Care Act DOL Employer Mandates ERISA Healthcare Healthcare Reform HHS IRC IRS PHSA U.S. Treasury

The Affordable Care Act—Countdown to Compliance for Employers, Week 27: COBRA, Marketplace Coverage, Stability Periods, and...

Recent developments under the Affordable Care Act and COBRA, and existing rules governing mid-year election changes under cafeteria plans, have combined to make it challenging for certain terminating employees and those...more

6/23/2014 - Affordable Care Act Cafeteria Plans COBRA Employee Benefits Healthcare Stability Period

The Affordable Care Act—Countdown to Compliance for Employers, Week 28: The Logic, Calculus, and Limits of “Skinny” Plans

It was just over a year ago that the Wall Street Journal published an article entitled, “Employers Eye Bare-Bones Health Plans Under New Law,” which highlighted a compliance strategy to minimize employer exposure for...more

6/17/2014 - Affordable Care Act Employee Benefits Employer Group Health Plans Employer Mandates Healthcare HIPAA IRS Skinny Plan

The Affordable Care Act—Countdown to Compliance for Employers, Week 30: The IRS Tells Us that Employer Payment Plans (Really,...

The IRS recently issued two Q&As on the subject of employer payment plans, the purpose of which was to again underscore that arrangements purporting to allow an employer to reimburse employees on a pre-tax basis for premiums...more

6/3/2014 - Affordable Care Act Compliance Employee Benefits Healthcare Healthcare Reform Pay or Play Payment Plans Popular

The Affordable Care Act—Countdown to Compliance for Employers, Week 31: ERISA Section 510 and Limiting Employee Hours

In last week’s post, we examined the appropriateness of capping the annual hours of new “variable hour employees” as a way to limit exposure under the Affordable Care Act’s employer shared responsibility rules. (These rules...more

5/27/2014 - Affordable Care Act Compliance Employee Benefits Employer Mandates ERISA Healthcare Healthcare Reform IRS Shared Responsibility Rule

The Affordable Care Act—Countdown to Compliance for Employers, Week 32: Why Capping Annual Hours at 1560 Does Not Work

Whenever Congress draws a line in the sand—such as with exposure for assessable payments under the Affordable Care Act’s employer shared responsibly rules—entities subject to regulation (here, applicable large employers) will...more

5/20/2014 - Affordable Care Act Compliance Employee Benefits Employer Mandates Healthcare Healthcare Reform

The Affordable Care Act—Countdown to Compliance for Employers, Week 33: The Impact of Value-Based–Plan Designs and Reference...

Whether a group health plan provides minimum value is central to the application of the Affordable Care Act’s employer shared responsibility rules. The particulars of the role of minimum value in determining assessable...more

5/13/2014 - Affordable Care Act Employee Benefits Employer Group Health Plans Final Rules Health Insurance Exchanges Health Plan Sponsors Healthcare Minimum Value Plans

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