Cynthia Moore

Cynthia Moore

Dickinson Wright

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Latest Posts › Affordable Care Act

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ACA Tax Reporting Alert

- In Notice 2016-70, the IRS has extended the date on which to furnish copies of the 2016 Form 1095-B or Form 1095-C to employees to MARCH 2, 2017. - The IRS has also extended the "good faith" transition relief from...more

12/5/2016 - Affordable Care Act Employee Benefits Filing Deadlines Form 1095 Health Insurance Internal Revenue Code (IRC) IRS Reporting Requirements

Refresher Course on Affordable Care Act Individual and Employer Penalties For Not Having Health Insurance

Even though penalties for failure to comply with Affordable Care Act (ACA) coverage requirements have been in force since January 1, 2014 for employers with 100 or more full-time equivalent employees and January 1, 2015 for...more

5/23/2016 - Affordable Care Act Employer Mandates Health Insurance Individual Mandate Large Employer Minimum Essential Coverage Shared Responsibility Rule

Affordable Care Act Update – Some Questions Answered, Some Relief Granted

Within the last week, there has been a flurry of activity from both Congress and the Internal Revenue Service (“IRS”) with respect to the Affordable Care Act (“ACA”). This client alert first reviews the delayed effective date...more

12/28/2015 - Affordable Care Act Cadillac Tax COBRA COLA HRA IRS Opt-Outs Popular

Employer Paid Individual Health Insurance Policies Create the Potential for Significant Penalties, But Limited Relief Is Available

Despite guidance from the Internal Revenue Service (“IRS”), the Department of Labor (“DOL”) and the Department of Health and Human Services (“HHS”) indicating the prohibition of the practice under the Affordable Care Act...more

5/29/2015 - Affordable Care Act DOL Employer Group Health Plans Health Insurance HHS IRS Medical Reimbursement Penalties Popular S-Corporation SHOP Program

Penalties and Measuring Periods for Large Employers - How to Assess Potential Liability under the Affordable Care Act

Under the Affordable Care Act (“ACA”), a large employer is subject to penalties if it fails to offer to full-time employees and their dependents health coverage or if the coverage that it offers is not affordable or does not...more

2/18/2013 - Affordable Care Act Employer Liability Issues Essential Health Benefits Full-Time Employees Hour of Service IRS Look-Back Measurement Period New Hires Penalties Shared Responsibility Rule Tax Credits

Determining if the Affordable Care Act “Play or Pay” Rules Apply to a Business

Under the Affordable Care Act, a large employer is subject to penalties if it fails to offer to full-time employees health coverage or if the coverage that it offers is not affordable or does not provide minimum value. These...more

1/23/2013 - Affordable Care Act Full-Time Employees IRS Pay or Play Seasonal Employment Shared Responsibility Rule

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