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Labor & Employment Tax Health

Read need-to-know updates, commentary, and analysis on Labor & Employment issues written by leading professionals.

Employer Shared Responsibility: Have Penalties Been—or Will Penalties Ever Be—Assessed?

by Perkins Coie on

Are you an Applicable Large Employer (ALE) that has received rejected Forms 1095-C from the IRS? If so, you are not alone. ...more

Manatt on Health Reform: Weekly Highlights - April 2017 #4

The ACA reduced uninsurance among veterans by 40%; Marketplaces showed signs of stabilizing in 2016; and some states are giving insurers more time to make decisions about offering coverage on the Marketplace next year in...more

Full Steam Ahead: IRS Moves Forward to Collect Affordable Care Act Penalties

by Snell & Wilmer on

As efforts to reform the Affordable Care Act (the “ACA”) stall in Congress, a recent government report suggests that the Internal Revenue Service is preparing to identify and collect employer shared responsibility penalties....more

Treasury Releases Report on Employer Mandate Enforcement

by Littler on

On April 7, 2017, the Treasury Inspector General for Tax Administration (TIGTA) published a report on the “Assessment of Efforts to Implement the Employer Shared Responsibility Provision.”  This report1 provides clues to the...more

DOL Health & Welfare Plan Audit Response and Protection: Reducing Risk Exposure to Avoid Costly Penalties

by McDermott Will & Emery on

In a recent presentation, McDermott attorneys discussed how to prepare responses for a Department of Labor (DOL) investigative audit of a company’s health and welfare plan, including required documentation and procedures, DOL...more

April 18, 2017 is the Deadline to Make Contributions to a Health Savings Account for 2016

by Dickinson Wright on

If you were eligible in 2016 to make contributions to a Health Savings Account (H.S.A.) and you have not already made the maximum contribution for the year, you have until April 18, 2017 to make your contribution. Unlike...more

Strike One on Health Care Reform: Where Do We Go from Here?

As reported in our January 23, 2017 Clients & Friends Memorandum entitled “Status of the Affordable Care Act Repeal Efforts,” one of the first priorities of the Trump administration was the repeal of the Patient Protection...more

American Health Care Act Pulled From House Floor: No New Legislation to Repeal and Replace ACA

by Perkins Coie on

The much-anticipated vote by the U.S. House of Representatives on the “American Health Care Act,” also known as “AHCA” or the “Obamacare replacement bill,” was cancelled last week, leaving many to ask “what now?” As noted in...more

The Affordable Care Act is here to stay

by McAfee & Taft on

In the last few weeks we have talked to hundreds of employers about the American Health Care Act (AHCA), which was proposed in the U.S. House of Representatives on March 6. Many of you have asked about the AHCA, how it might...more

The Future of the Affordable Care Act Week 7: The American Health Care Act

On March 6, 2017, after years of promising, GOP lawmakers in the House of Representatives introduced the “American Health Care Act” (AHCA), the first concrete legislative proposal detailing the initial provisions designed to...more

The American Health Care Act – A Side-by-Side Comparison to Existing Law

As reported in our January 23, 2017 Clients & Friends Memorandum entitled “Status of the Affordable Care Act Repeal Efforts,” on January 12 and 13, 2017, the Republican-controlled Congress took the first step toward repealing...more

Is Obamacare Lite Really Less Calories? What Employers Need to Know

by Foley & Lardner LLP on

As predicted, Congress is taking action to repeal and/or alter major sections of the Patient Protection and Affordable Care Act (ACA). To get the process started, various committees in the United States House of...more

ACA Brief: Path to Repeal—The American Health Care Act Unveiled

This ACA Brief is the fourth in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that affect large employer-sponsored plans. On March 6, 2017, the U.S....more

Issues for Employers to Follow in the American Health Care Act's Deliberations

by McNair Law Firm, P.A. on

On March 6, 2017, the Ways and Means Committee of the U.S. House of Representatives released a section by section summary of the tax related sections of the American Health Care Act (the “AHCA”). On March 9, 2017, the Ways...more

American Health Care Act in the U.S. House of Representatives

by Polsinelli on

On January 13th, Congress passed the Fiscal Year 2017 Budget Resolution (S. Con. Res. 3) which included reconciliation instructions for the House Committees on Energy and Commerce and Ways and Means and the Senate Committees...more

Congressional Budget Office Releases Report on American Health Care Act

by Polsinelli on

The Congressional Budget Office (CBO) released its cost estimate of the American Health Care Act (AHCA) as reported by the Committees on Ways and Means and Energy and Commerce. CBO estimates that AHCA would reduce federal...more

21st Century Cures Act overrules IRS guidance on HRAs, enhances enforcement of Mental Health Parity Act

by Thompson Coburn LLP on

The 21st Century Cures Act (CCA), which passed with strong bipartisan support in the House of Representatives and the Senate in early December, was signed into law by President Obama on December 13, 2016... Originally...more

New Legislation Proposes to Repeal and Replace the ACA

by Perkins Coie on

The U. S. House of Representatives (the House) proposed two bills to “repeal and replace Obamacare” last week, and while many popular consumer protections under the Patient Protection and Affordable Care Act (ACA) look to be...more

Part V: A Brief Overview of the American Health Care Act

In Part IV of our blog series, Very Opaque to Slightly Transparent: Shedding Light on the Future of Healthcare, we discussed a few post-inauguration developments with respect to the Affordable Care Act (ACA). In this Part V,...more

Key Provisions of the American Health Care Act

by Bass, Berry & Sims PLC on

On March 6, 2017, Republicans in the House of Representatives unveiled two bills that aim to repeal and replace the 2010 Patient Protection and Affordable Care Act (ACA). The bills, collectively called the American Health...more

American Health Care Act – Key Takeaways for Employers and Plan Sponsors

On March 6, 2017, the House of Representatives’ Ways and Means Committee and Energy and Commerce Committee released budget reconciliation recommendations that will, after mark-up beginning on March 8th, form the American...more

Republicans Release Much Anticipated ACA "Repeal and Replace" Bill, But Will it Fly Under the Byrd Rule?

by Hogan Lovells on

On March 6, 2017, House Republicans in the Committee on Ways and Means and the Committee on Energy and Commerce introduced the American Health Care Act (AHCA), a bill that would repeal and replace key portions of the...more

House ACA Bill Contains Numerous Provisions Affecting Employers

by Holland & Knight LLP on

The House Committee on Ways and Means and the House Energy and Commerce Committee released proposed legislation on March 6, 2017, to partially repeal and replace parts of the Affordable Care Act (ACA), which was signed into...more

House Committees Unveil Affordable Care Act Repeal/Replace Bill

by Holland & Knight LLP on

Congressional Republican leaders have indicated that they will approach the repeal and replacement of the Affordable Care Act in three steps: 1) repeal and replace through the so-called "budget reconciliation" process; 2)...more

House Republican Health Care Bill: Good News for Health Insurance Executives

An Affordable Care Act (ACA) provision that is often-overlooked by the media, but has impacted the ability of insurers and their non-insurance related entities, in their role as employers, to take tax deductions for certain...more

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