In Q&A format, recently issued Notice 2015-87 addresses a number of pressing issues that have arisen under the Affordable Care Act (ACA), including that law’s employer shared responsibility rules, information reporting...more
The Affordable Care Act’s reporting rules—which are set out in Internal Revenue Code §§ 6055 and 6056—solicit the information needed by the Internal Revenue Service to enforce the individual and employer shared responsibility...more
9/15/2015
/ Affordable Care Act ,
Employer Group Health Plans ,
Employer Mandates ,
Internal Revenue Code (IRC) ,
IRS ,
Large Employer ,
Look-Back Measurement Period ,
Minimum Essential Coverage ,
Reporting Requirements ,
Shared Responsibility Rule ,
Subsidies
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
/ Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Cafeteria Plans ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Employer Mandates ,
Equal Employment Opportunity Commission (EEOC) ,
Full-Time Employees ,
Health Insurance ,
Honeywell International ,
HSA ,
Minimum Value Plans ,
Pay or Play ,
Self-Insured Health Plans ,
Shared Responsibility Rule ,
Wellness Programs
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
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