In a 2-1 decision, the Fifth Circuit Court of Appeals has upheld a district court ruling that the individual mandate under the Affordable Care Act is unconstitutional. However, the Fifth Circuit has sent the case back to the...more
Once again, the IRS has extended the deadline for furnishing Forms 1095-B and 1095-C to individuals. Reporting penalties will not apply to those who meet the applicable deadlines and complete the forms in good faith....more
12/5/2019
/ Affordable Care Act ,
Deregulation ,
Employee Benefits ,
Employer Mandates ,
Filing Deadlines ,
Form 1094 ,
Form 1095 ,
Health Insurance ,
Healthcare Reform ,
Individual Mandate ,
IRS ,
Penalties ,
Popular ,
Reporting Requirements ,
Tax Planning ,
Trump Administration
The U.S. Department of the Treasury has issued proposed regulations addressing how individual coverage health reimbursement arrangements (ICHRAs) can comply with the Employer Shared Responsibility Payments (ESRP) requirements...more
The U.S. District Court for the District of Columbia upheld a rule that expanded the maximum length of time for short-term, limited duration insurance (STLDI). STLDI is coverage that lasts a limited period of time and is...more
The U.S. Departments of the Treasury, Labor, and Health and Human Services have issued final regulations allowing employers to establish health reimbursement arrangements and certain other types of reimbursement plans...more
The U.S. Department of Health and Human Services (HHS) has released proposed regulations that, if finalized, will significantly narrow the scope of the nondiscrimination requirements under Section 1557 of the Affordable Care...more
6/6/2019
/ Affordable Care Act ,
Department of Health and Human Services (HHS) ,
Employee Benefits ,
Financial Assistance Policies ,
Health Care Providers ,
Health Insurance ,
Healthcare Reform ,
Non-Discrimination Rules ,
Proposed Rules ,
Religious Freedom Restoration Act (RFRA) ,
Section 1557
The U.S. District Court for the District of Columbia has set aside the most significant portions of the U.S. Department of Labor's (DOL) regulations on Association Health Plans (AHPs)....more
4/2/2019
/ Affordable Care Act ,
Association Health Plans ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Health Insurance ,
Healthcare Reform ,
Regulatory Requirements ,
Set-Asides ,
Trump Administration
The Affordable Care Act returned to the front page this weekend when a federal district court in Texas issued an opinion striking down the entire law as unconstitutional. ...more
For the third consecutive year, the IRS has extended by 30 days the deadline for health plan sponsors to furnish Forms 1095-B and 1095-C to individuals....more
The IRS has followed up on its recently proposed Health Reimbursement Arrangements (HRA) regulations with guidance on some open issues. Notice 2018-88 specifically addresses the interplay between HRAs and two Internal Revenue...more
The U.S. Departments of the Treasury, Labor, and Health and Human Services have jointly issued final rules modifying the definition of short-term, limited-duration insurance (STLDI). STLDI provides health coverage that is...more
The U.S. Department of Labor (DOL) on Tuesday released final regulations modifying the Association Health Plan (AHP) rules to expand their availability for small and large employers and to address their affordability by...more
6/25/2018
/ Affordable Care Act ,
Association Health Plans ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Health Insurance ,
Healthcare Reform ,
MEWAs ,
Regulatory Reform ,
Regulatory Requirements
Following a brief shutdown of the federal government, on February 9, Congress passed and President Donald J. Trump signed into law the Bipartisan Budget Act of 2018 (Budget Act), which provides Congress until March 23 to...more
2/19/2018
/ ACOs ,
Affordable Care Act ,
Bipartisan Budget Act ,
Children's Health Insurance Program (CHIP) ,
Employee Benefits ,
Employer Group Health Plans ,
Federal Budget ,
Hardship Distributions ,
Health Insurance ,
Healthcare Reform ,
IPAB ,
Medicare ,
Medicare Advantage ,
Medicare Part D ,
Retirement Plan ,
Telehealth
The Congressional agreement that reopened the federal government for three weeks quietly addressed—at least temporarily—several high-profile issues affecting public and private health benefits. ...more
1/24/2018
/ Affordable Care Act ,
Cadillac Tax ,
Children's Health Insurance Program (CHIP) ,
Compensation & Benefits ,
Employee Benefits ,
Federal Funding ,
Government Shutdown ,
Health Insurance ,
Healthcare Reform ,
Low-Income Issues ,
Medical Device Tax
Following up on the direction provided by Executive Order 13813, the U.S. Department of Labor (DOL) has issued proposed regulations that would expand the ability of small employers to band together and provide coverage under...more
1/8/2018
/ Affordable Care Act ,
Association Health Plans ,
Compensation & Benefits ,
Corporate Counsel ,
Department of Labor (DOL) ,
Employee Benefits ,
Employer Group Health Plans ,
Executive Orders ,
Health Insurance ,
Healthcare Reform ,
Regulatory Reform ,
Trump Administration
As it did last year, the IRS has extended the deadline for furnishing Forms 1095-B and 1095-C to individuals by 30 days. This reprieve will allow employers, health insurers, and other plan sponsors to distribute the forms on...more
12/27/2017
/ Affordable Care Act ,
Employee Benefits ,
Employer Mandates ,
Form 1094 ,
Form 1095 ,
Health Insurance ,
Healthcare Reform ,
Individual Mandate ,
IRS ,
Reporting Requirements ,
Tax Liability ,
Tax Returns ,
Trump Administration
The IRS has announced its intent to begin enforcing the employer-shared responsibility provisions (otherwise known as the employer mandate or pay-or-play provisions) of the Affordable Care Act for the 2015 calendar year....more
After a brief lull in activity, recent developments are likely to involve all three branches of government in addressing issues under the Affordable Care Act....more
10/19/2017
/ Affordable Care Act ,
Contraceptive Coverage Mandate ,
Cost-Sharing ,
Employee Benefits ,
Employer Group Health Plans ,
Employer Mandates ,
Executive Orders ,
Health Insurance ,
Healthcare Reform ,
Legislative Agendas ,
Proposed Legislation ,
Public Health Insurance Marketplace ,
Religious Exemption ,
Repeal ,
Subsidies ,
Trump Administration
The U.S. Department of Labor (DOL) recently released a draft model form for plan participants to request disclosures from group health plans and insurers about restrictions on mental health coverage. The form is designed to...more
A federal judge ruled on Tuesday that the Equal Employment Opportunity Commission (EEOC) must revisit regulations governing employee wellness programs because the agency did not provide adequate supporting information for the...more
8/24/2017
/ AARP ,
Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Discrimination ,
Employee Benefits ,
Employer Liability Issues ,
Equal Employment Opportunity Commission (EEOC) ,
GINA ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Incentives ,
Wellness Programs
The momentary lull in congressional activity on health care provides an opportune time for an update on the efforts to repeal and replace the Affordable Care Act (ACA)....more
8/16/2017
/ Affordable Care Act ,
Cadillac Tax ,
Employee Benefits ,
Health Insurance ,
Health Savings Accounts ,
Healthcare Reform ,
Medicaid ,
Proposed Legislation ,
Repeal ,
Tax Credits ,
Trump Administration
Senate Republicans have released a draft of the Better Care Reconciliation Act (BCRA) that aims to repeal and replace a number of provisions in the Affordable Care Act (ACA). The Senate bill mirrors many of the terms in the...more
As widely reported, the U.S. House of Representatives has passed the American Health Care Act (AHCA), a bill that, if enacted, would make the first major legislative changes to the Affordable Care Act (ACA). Modified to...more
5/8/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Cadillac Tax ,
CBO Report ,
Employer Mandates ,
Essential Health Benefits ,
Flexible Spending Accounts ,
Health Insurance ,
Health Insurance Exchanges ,
Health Savings Accounts ,
Medicare ,
Premium Subsidies ,
Proposed Legislation ,
Repeal ,
Trump Administration
The U.S. Department of Health and Human Services (HHS) has finalized regulations designed to help stabilize the individual and small group health insurance markets and, in particular, the health insurance exchanges...more
As has been widely reported, proponents of the American Health Care Act withdrew the bill from consideration before the full House of Representatives could vote on it last Friday. Early statements suggest there is no...more