Alden J. Bianchi

Alden J. Bianchi

Mintz Levin

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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 (Part 4 of 24): Highlights from the Draft 2015...

The IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C (“2015 Instructions”). These are the forms that employers with 50 or more full-time employees (including full-time equivalent employees) in the...more

8/11/2015 - Affordable Care Act COBRA Employer Mandates Filing Deadlines Form 1095 HIPAA IRC IRS Large Employer Minimum Essential Coverage Multiemployer Plan PHI Premiums Reporting Requirements Tax Credits Tax Extensions Tax Penalties Trade Preferences Extension Act (TPEA) Waivers

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

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 1 of 24)

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

7/20/2015 - Affordable Care Act Compliance Corporate Counsel Employer Group Health Plans Employer Liability Issues Employer Mandates Exceptions Good Faith Health Insurance Individual Mandate IRS Minimum Essential Coverage Penalties Popular Reporting Requirements Self-Funded Health Plans

The Impact of King v. Burwell on “Applicable Large Employers”

Reports in the popular media portrayed King v. Burwell as a case involving premium tax subsidies used to purchase health insurance from public exchanges or marketplaces under the Affordable Care Act (ACA). According to an...more

7/7/2015 - Affordable Care Act Employer Mandates Health Insurance Health Insurance Exchanges IRS King v Burwell SCOTUS Shared Responsibility Rule State Health Insurance Exchanges Subsidies Tax Credits

[Event] Massachusetts Employment Law Summit - May 13, Boston, MA

Employers and their HR departments are faced with a host of new issues and challenges. When you’re not navigating new state, federal, and local laws and making sure systems are in place to comply with them, you’re busy...more

4/10/2015 - Affordable Care Act Bring Your Own Device Chief Compliance Officers Compliance Employee Privacy Rights Employee Rights Employer Liability Issues Events Shared Responsibility Rule Social Media

ACA Countdown to Compliance - 52 Week Series For Employers

In this volume, we have collected the 52 weekly blog posts that comprise the series entitled, The Affordable Care Act—Countdown to Compliance for Employers. The series appeared in the Mintz Levin Employment Matters Blog...more

2/25/2015 - ADA Affordable Care Act Cafeteria Plans EEOC Employer Group Health Plans Employer Mandates ERISA Full-Time Employees Health Insurance Honeywell International HSA Minimum Value Plans Pay or Play Self-Insured Health Plans Shared Responsibility Rule Wellness Programs

Beware of Stop-Loss Coverage Gaps When Choosing a Self-Funded Major Medical Plan

The Affordable Care Act requires applicable large employers to make broad-based offers of group health insurance coverage to substantially all their full-time employees or face potential tax penalties. (The term “applicable...more

2/25/2015 - Affordable Care Act Employer Group Health Plans Health Insurance Minimum Essential Coverage Self-Funded Health Plans Shared Responsibility Rule

The Affordable Care Act—Countdown to Compliance for Employers, Week 0: Final Thoughts and Acknowledgements

The Affordable Care Act is the single most important piece of Federal social legislation in more than a generation. While there was and is broad agreement on the law’s principal goals—to expand medical coverage, increase the...more

12/30/2014 - Affordable Care Act Employer Mandates Healthcare Reform

The Affordable Care Act—Countdown to Compliance for Employers, Week 1: Going Live with the Affordable Care Act’s Employer Shared...

Regulations implementing the Affordable Care Act’s (ACA) employer shared responsibility rules including the substantive “pay-or-play” rules and the accompanying reporting rules were adopted in February. Regulations...more

12/23/2014 - Affordable Care Act Employer Liability Issues Employer Mandates IRS Shared Responsibility Rule

The Affordable Care Act—Countdown to Compliance for Employers, Week 2: Explaining the Look-Back Measurement Method to Employees

Many applicable large employers—i.e., employers that are subject to the Affordable Care Act’s (ACA) employer shared responsibility rules—have a pretty good sense of what these rules are, how they work, and what they plan to...more

12/17/2014 - Affordable Care Act ERISA Full-Time Employees Health Insurance Look-Back Measurement Period Shared Responsibility Rule

The Affordable Care Act—Countdown to Compliance for Employers, Week 4: EEOC v. Honeywell and the Future of Wellness Programs

While my entries have focused principally on the employer shared responsibility rules of the Affordable Care Act (ACA), every once in a while an item comes along that nevertheless grabs my attention. The treatment of wellness...more

12/2/2014 - ADA Affordable Care Act Disability Discrimination EEOC Employer Liability Issues Employer Mandates Honeywell International Wellness Programs

The Affordable Care Act—Countdown to Compliance for Employers, Week 5: Health and Human Services (HHS) Wastes No Time Issuing...

Over the last couple of months, we have followed and reported on a particular ACA compliance strategy under which an employer subject to the Affordable Care Act’s employer shared responsibility (or “pay-or-play”) rules...more

11/24/2014 - Affordable Care Act Employer Group Health Plans Employer Mandates Health Insurance HHS IRC Minimum Essential Coverage Minimum Value Plans Pay or Play

The Affordable Care Act—Countdown to Compliance for Employers, Week 6: Labor and Treasury Departments Play Whack-a-Mole with...

Last year, the Department of Labor and the Treasury Department/IRS (Departments) issued guidance on the application of certain of the Affordable Care Act’s insurance market reforms to health reimbursement arrangements (HRAs),...more

11/18/2014 - Affordable Care Act Employer Group Health Plans Employer Mandates Flexible Spending Accounts Health Insurance HRA IRS U.S. Treasury

The Affordable Care Act—Countdown to Compliance for Employers, Week 7: IRS Puts the Kibosh on Health Plans that Fail to Cover...

In a previous post, we described an Affordable Care Act compliance strategy—referred to commercially as a “minimum value plan” or “MVP”—that involves an offer of group health plan coverage that, while similar in most respects...more

11/11/2014 - Affordable Care Act Employer Group Health Plans Employer Mandates Health Insurance HHS Hospitals Minimum Value Plans Pay or Play Physicians U.S. Treasury

The Affordable Care Act—Countdown to Compliance for Employers, Week 8: Breaking HPID News

In a surprise move, the Centers for Medicare & Medicaid Services (CMS) announced an indefinite delay in enforcement of regulations pertaining to “health plan enumeration and use of the Health Plan Identifier (HPID) in HIPAA...more

11/3/2014 - Affordable Care Act CMS Covered Entities Delays Employer Group Health Plans HIPAA HPID

The Affordable Care Act—Countdown to Compliance for Employers, Week 9: Misunderstanding “Offer[s] of Coverage on Behalf of Another...

Applicable large employers faced with the prospect of complying with the Affordable Care Act’s employer shared responsibility rules must grapple with and understand what is means to make an offer of minimum essential coverage...more

10/28/2014 - Affordable Care Act Employer Mandates Full-Time Employees Minimum Essential Coverage Shared Responsibility Rule Staffing Agencies

The Affordable Care Act—Countdown to Compliance for Employers, Week 10: What’s an Employer to Do (with Marketplace Notices)?

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

10/22/2014 - Affordable Care Act Employer Mandates Health Insurance Exchanges Healthcare Marketplace Notice

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 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

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