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

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

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: 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 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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