Steve Gerlach

Steve Gerlach

Bernstein Shur

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IRS Grants Partial, Temporary Relief from the Affordable Care Act’s Employer Mandate

Under the Affordable Care Act’s Employer Mandate, employers with 50 or more full-time equivalent employees are required to offer affordable, minimum value health coverage to at least 95% of their full-time employees (and...more

3/6/2014 - Affordable Care Act Employee Definition Employer Mandates IRS Pay or Play Reporting Requirements Shared Responsibility Rule Transition Relief

Bernstein Shur’s Labor and Employment Practice Group Highlights Legal Issues to Watch in 2014

Happy New Year from your friends and advisors in Bernstein Shur’s Labor and Employment Practice Group. Usually, the new year comes with reviews of the past. At Bernstein Shur, we look forward to the future with a firm...more

1/22/2014 - ADA Affordable Care Act Discrimination EEOC Employee Benefits Employee Rights Employer Liability Issues Employer Mandates FLSA Healthcare HIPAA Job Descriptions NLRB Performance Reviews Unpaid Interns Wage and Hour

IRS Business Reporting Requirements for the Affordable Care Act

As you may know, in July, 2013, the Obama administration delayed the implementation of the Affordable Care Act’s “employer mandate” for one year, until January 1, 2015. Part of the reason for the delay was to give the IRS...more

1/3/2014 - Affordable Care Act Employer Mandates IRS Reporting Requirements

How to Communicate w/Employees About Health Insurance Exchange

With the rollout of the Health Insurance Exchange (the “exchange”)—also known as the Health Insurance Marketplace—scheduled for this fall, and the employer’s exchange notice due by October 1, employers need to know how to...more

9/6/2013 - Affordable Care Act Employee Benefits Health Insurance Exchanges Healthcare Notice Requirements

Defense of Marriage Act Struck Down – What it Means for Employers

The Supreme Court’s decision to strike down section 3 of the Defense of Marriage Act will have a major impact on the benefits employers provide to employees. Pending IRS guidance, employers should review benefit plans and...more

7/11/2013 - Civil Unions COBRA DOMA Domestic Partnership Employee Benefits ERISA Healthcare IRS Marriage Retirement Plan Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

Affordable Care Act: What’s Delayed and What’s Not

On July 2, the Department of the Treasury announced a one-year delay in the implementation of certain parts of the Affordable Care Act’s reporting requirements, as well as a delay in the assessment of “pay-or-play” penalties....more

7/10/2013 - Affordable Care Act Deadlines Delays Employer Mandates Healthcare Marketplace Notice Pay or Play Shared Responsibility Rule U.S. Treasury

Affordable Care Act Update: Employer Exchange Notice & Deadline

Earlier this month, the Employee Benefits Security Administration issued a technical release which provides guidance and a solid deadline for employers required to provide exchange notices to their employees. ...more

6/4/2013 - Affordable Care Act EBSA Health Insurance Exchanges Healthcare Notice Requirements

Countdown to 2014: Prepare for the Affordable Care Act Now

Originally published in New Hampshire Business Review on March 8, 2013. The Affordable Care Act is the most important piece of employee benefits legislation since the passage of ERISA in 1974. And in the past few...more

3/11/2013 - Affordable Care Act Compliance Healthcare Pay or Play Safe Harbors

Affordable Care Act: Preparing for 2014

President Obama’s re-election confirmed that the Affordable Care Act will continue to be rolled out, and that its “pay-or-play” rules will become effective on January 1, 2014. These provisions require public and private...more

2/26/2013 - Affordable Care Act Compliance Employer Group Health Plans Essential Health Benefits Full-Time Employees IRS Pay or Play Safe Harbors Shared Responsibility Rule

Affordable Care Act Deadline to Distribute Exchange Notice Postponed

The Affordable Care Act’s requirement that employers notify employees about the health insurance exchange by March 1, 2013, has been postponed indefinitely. The Departments of Labor, Health and Human Services, and Treasury...more

2/4/2013 - Affordable Care Act DHS Employer Group Health Plans Health Insurance Exchanges Notice Requirements

Affordable Care Act Update: Pay-or-Play Regulations

On December 28, 2012, the IRS issued a set of proposed regulations and Q-and-As providing further guidance on the Affordable Care Act’s pay-or-play rules. This is the first of three updates discussing the proposed...more

1/23/2013 - Affordable Care Act Full-Time Employees IRS Pay or Play

Affordable Care Act Update: Additional Medicare Tax Withholding Required in 2013

The IRS recently issued guidance for employers on withholding the Additional Medicare Tax required under the Affordable Care Act starting in 2013...more

1/3/2013 - Affordable Care Act IRS Medicare Taxes Payroll Taxes

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