Andy R. Anderson

Andy R. Anderson

Morgan Lewis

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Final ACA Shared Responsibility Regulations Released

Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies. The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more

2/26/2014 - Affordable Care Act Corporate Counsel Employee Definition Full-Time Employees IRS New Hires Part-Time Employees Pay or Play Safe Harbors Shared Responsibility Rule Transition Relief U.S. Treasury

Group Health Plans: Year-End Action Items and Upcoming Changes

Group health plan sponsors turn their attention to completing 2013 tasks, implementing upcoming 2014 changes, preparing for the ACA Shared Responsibility requirement in 2015, and documenting recent extensive plan changes....more

12/19/2013 - Affordable Care Act COBRA Employer Group Health Plans Flexible Spending Accounts Healthcare HIPAA HRA Mental Health Parity Rule MHPAEA Reporting Requirements W-2 Wellness Programs Year-End Planning

Guidance on the Application of Certain ACA Market Reforms to Employer Health Plans

Plan sponsors should review their health reimbursement arrangements, employer payment plans, health flexible spending arrangements, and employee assistance programs to ensure they comply with ACA market reforms....more

10/21/2013 - Affordable Care Act DOL Employee Benefits Flexible Spending Accounts Healthcare HRA Payment Plans Reimbursements

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

9/18/2013 - DOMA Employee Benefits IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

PCOR Trust Fund Fee Due Soon for Many Plans

Calendar-year plans should use updated IRS Form 720 and related instructions to file by July 31 deadline. Under the Affordable Care Act (ACA), for plan years ending on or after October 1, 2012, plan sponsors of...more

7/25/2013 - Affordable Care Act COBRA Employer Mandates Fees Form 720 Healthcare HRA Pay or Play PCORI Self-Insured Health Plans Shared Responsibility Rule Trusts U.S. Treasury

Affordable Care Act Shared Responsibility Penalty Delayed Until 2015

Employers welcome a one-year delay in the Shared Responsibility excise tax. On July 2, the U.S. Department of the Treasury (Treasury) made a surprise announcement—in an unusual place—that implementation of the employer...more

7/4/2013 - Affordable Care Act Delays Employer Mandates Excise Tax Fees Form 720 Healthcare Marketplace Notice Pay or Play PCORI Shared Responsibility Rule Tax Penalties U.S. Treasury

Employer Tax Considerations for Supreme Court’s Pending DOMA Decision

High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15....more

4/9/2013 - DOMA Employment Tax FICA Taxes SCOTUS Tax Refunds

Group Health Plans: Year-End Action Items, Upcoming Changes, New Guidance

As 2012 closes, group health plan sponsors turn their attention to completing 2012 tasks, implementing upcoming 2013 changes, and preparing for the full impact of ACA in 2014. As 2012 draws to an end, employers pass...more

12/21/2012 - Affordable Care Act Essential Health Benefits Flexible Spending Accounts Healthcare Medicare Taxes SBC W-2 Wellness Programs

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