The American Rescue Plan Act of 2021 ("ARPA") includes a 100% COBRA subsidy for "assistance eligible individuals" during the six-month period of April 1, 2021 through September 30, 2021. Following is a summary of the COBRA...more
3/24/2021
/ American Rescue Plan Act of 2021 ,
Benefit Plan Sponsors ,
COBRA ,
Dependent Care ,
Employee Benefits ,
Employer Group Health Plans ,
Flexible Spending Accounts ,
Notice Requirements ,
Popular ,
Subsidies ,
Tax Credits ,
Termination
Section 45S of the Internal Revenue Code (“Code”), added to the Code by the Tax Cuts and Jobs Act of 2017, establishes a general business credit for an employer who provides paid family and medical leave to qualifying...more
President-elect Trump has stated repeatedly that one of his initial goals is to repeal and replace the Affordable Care Act (the "ACA"). Because the Republicans control both houses of Congress, it seems likely that a repeal...more
1/9/2017
/ 2015 Reconciliation Act ,
Affordable Care Act ,
Cadillac Tax ,
Employer Mandates ,
Federal Grants ,
Health Insurance ,
Health Savings Accounts ,
Individual Mandate ,
Legislative Agendas ,
Medicaid Expansion ,
Medical Device Tax ,
Public Health Insurance Marketplace ,
Repeal ,
Tax Credits ,
Transitional Arrangements ,
Trump Administration
Effective January 1, 2017, small employers with fewer than 50 full-time employees will be allowed to offer employees a standalone health reimbursement account (“HRA”) without being subject to an excise tax under a law passed...more
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