Nancy Campbell

Nancy Campbell

Snell & Wilmer

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Latest Posts › Employer Mandates


When Anything Less than 95% is a Failing Grade: An Update on the Employer Shared Responsibility Penalties

As a reminder, effective January 1, 2016, employers must offer minimum essential coverage to 95% or more (up from 70% or more for 2015) of their full-time employees and their dependents each month or pay a very steep penalty....more

5/27/2016 - Affordable Care Act Cadillac Tax Employer Group Health Plans Employer Mandates Full-Time Employees Minimum Essential Coverage Penalties Shared Responsibility Rule

Late Or Incorrect Forms 1095-C: The IRS Provides Relief, But Only For Employers Acting In Good Faith To Comply Or Who Missed The...

Many employers struggled to furnish correct Forms 1095-C to employees by the March 31, 2016 deadline. Section 6721(a)(2) of the Internal Revenue Code provides penalties for failure to furnish Forms 1095-C to individuals by...more

4/15/2016 - Affordable Care Act Employer Mandates Form 1095 Good Faith IRS Reporting Requirements Tax Penalties

King v. Burwell – Supreme Court Confirms Tax Subsidies are Available in All States

In an earlier blog post this year, I discussed the King v. Burwell case and the possible ramifications if the United States Supreme Court did not uphold the Internal Revenue Service position that residents in states with...more

6/26/2015 - Affordable Care Act Employer Mandates Health Insurance Health Insurance Exchanges Individual Mandate King v Burwell SCOTUS Subsidies Tax Credits

Rethinking COBRA After Health Care Reform

The Health Care Reform Act made many changes to health plans, but one thing it did not do was expressly eliminate or change the COBRA rules. Although health care reform does not expressly change COBRA, it does, in many ways,...more

7/22/2014 - Affordable Care Act COBRA DOL Employer Mandates Health Insurance Health Insurance Exchanges Healthcare Healthcare Reform Look-Back Measurement Period Plan Administrators Popular Severance Agreements

Health Care Reform’s Employer Shared Responsibility Penalties: A Checklist for Employers (Revised February 20, 2014)

Welcome to the SW Benefits Update, formerly the Employee Benefits Update. Historically, employers have had complete discretion in deciding whether to offer group health plan coverage to their employees. If they offered...more

2/26/2014 - Employee Benefits Employer Mandates ERISA Healthcare Healthcare Reform Shared Responsibility Rule

Agencies Provide Guidance on Additional Health Care Reform Changes Impacting Non-Grandfathered Employer Group Health Plans

The Departments of Health and Human Services, Labor, and Treasury (collectively, the “Departments”) during the first half of the year issued guidance in the form of Frequently Asked Questions (the “FAQs”) on certain...more

7/10/2013 - Clinical Trials Deductibles Discrimination DOL Employer Group Health Plans Employer Mandates Healthcare Reform HHS Non-Grandfathered Health Plans Out-of-Pocket Expenses Preventive Health Care U.S. Treasury

Treasury Announces Large Employer Play or Pay Penalties Will Be Delayed For One Year

On July 2, 2013, the Treasury Department informally announced that large employers will have an additional year to comply with the employer shared responsibility penalty provisions in Section 4980H of the Internal Revenue...more

7/3/2013 - Affordable Care Act Delays Employer Mandates Fees Form 720 Pay or Play PCORI Shared Responsibility Rule Tax Penalties U.S. Treasury

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