News & Analysis as of

Patient Protection and Affordable Care Act (PPACA) › Employer Mandates

The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +
The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal subsidies to reduce the number of uninsured citizens. less -
Williams Mullen

IRS Reduces 2024 Affordability Percentage

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The Internal Revenue Service (IRS) decreased the Affordable Care Act (ACA) affordability percentage for 2024 to 8.39%. This percentage is used to assess whether an applicable large employer’s (ALE) lowest-premium health plan...more

Trusaic

Breaking Down ACA Penalty Letters: IRS’s 2021 Initiative

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The IRS has issued its first ACA penalty letters for tax year 2021. While employers have been forewarned, many may not be fully armed to respond in a timely and compliant manner. The IRS is making good on its promise, and...more

Snell & Wilmer

Three Facts Every Employer Should Know about Code Section 4980H Penalties

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If you need help determining whether you are an “applicable large employer” subject to these rules or estimating the extent of potential penalty exposure, our Employer Shared Responsibility Penalty Checklist for Employers may...more

Holland & Knight LLP

Texas Judge Invalidates ACA Preventive Care Mandates: Impact on Employer-Sponsored Plans

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A Texas district court judge has overruled certain preventive care mandates of the Patient Protection and Affordable Care Act (ACA), holding that they are unconstitutional and, in one case, violate the Religious Freedom...more

Trusaic

Employers Will See Increased ACA Penalties in 2023

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Employers, take note: 2023 brings heftier IRS penalties for failure to comply with the ACA’s Employer Mandate. Under the ACA’s Employer Mandate, ALEs, or employers with 50 or more full-time and full-time equivalent...more

Venable LLP

Fast-Approaching Deadlines for ACA Reporting and Similar State Reporting

Venable LLP on

This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting. Generally, reporting that relates to health coverage in one calendar year is due early...more

Trusaic

[Webinar] How HR Can Outsource ACA Compliance to Save Time and Reduce Penalty Risk - January 31st, 11:00 am - 11:45 am PST

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With the new year upon us, organizations must turn their attention to the annual ACA reporting requirements. As we head into the 8th filing season, complying with the healthcare law’s Employer Mandate looks nothing like it...more

Trusaic

IRS Confirms End of ACA Good-Faith Transition Relief and More

Trusaic on

On December 12, the IRS issued final regulations confirming the end of good-faith transition relief. The good news is that the regulations also include a permanent, automatic 30-day extension for Applicable Large Employers...more

Trusaic

Understanding ACA Affordability for 2023 Tax Year

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Since ACA reporting was first required by employers in 2015, the affordability component under the Employer Mandate was established each year by indexing the standard of 9.5%. This has always been the case, that is, until...more

Trusaic

Receive an ACA Penalty from the IRS? Here’s What to Do

Trusaic on

It’s no secret that IRS enforcement is ramping up. With an additional $80 billion in funding and 87,000 new agents, employers should accept the fact that ACA penalties could be coming their way if they’ve neglected the...more

McDermott Will & Emery

Fun for the Whole Family: More ACA Subsidies Apply

McDermott Will & Emery on

On October 11, 2022, the US Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations to modify how affordability under the Affordable Care Act (ACA) is determined for an offer of...more

Ballard Spahr LLP

IRS Adjusts Figure Applicable to ACA Employer Mandate

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The Employer Shared Responsibility Provisions (commonly known as the “employer mandate”) under the Affordable Care Act (ACA) require covered large employers to pay an assessment under the Internal Revenue Code if they fail to...more

Ballard Spahr LLP

A Watch on Affordability – IRS Adjusts Figure Applicable to Employer Mandate

Ballard Spahr LLP on

The Employer Shared Responsibility Provisions (commonly known as the “employer mandate”) under the Affordable Care Act (ACA) require applicable large employers to pay an assessment under the Internal Revenue Code if they fail...more

DirectEmployers Association

OFCCP Week In Review: August 2022

DirectEmployers Association on

The DE OFCCP Week in Review (WIR) is a simple, fast and direct summary of relevant happenings in the OFCCP regulatory environment, authored by experts John C. Fox, Candee Chambers and Cynthia L. Hackerott. In today’s edition,...more

Freeman Law

Bankruptcy Court | Shared Responsibility Payments | Affordable Care Act

Freeman Law on

Case: Szczyporski v. Internal Revenue Service (In re Szczyporski), No. 21-01858 (3d Cir., May 11, 2022). In a recent case out of the 3rd Circuit, the Court of Appeals affirmed a ruling emanating from the Bankruptcy...more

Jackson Lewis P.C.

2022: The Year Ahead for Employers

Jackson Lewis P.C. on

In 2021, the workforce continued adapting to an evolving global pandemic, increasingly consequential social movements and a dramatic shift in employment policy ushered in by a change of leadership at the federal level. ...more

Bradley Arant Boult Cummings LLP

7 Tips to Avoid Employer Mandate Assessments and Penalties under the Affordable Care Act

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As we discussed in a prior article, it is now more important than ever for employers to ensure they fully and accurately complete IRS Forms 1094-C and 1095-C — forms required to be filed and/or furnished to employees under...more

Proskauer - Employee Benefits & Executive...

IRS Proposal Extending Deadlines for ACA Reports to Individuals

Proskauer - Employee Benefits & Executive... on

The Internal Revenue Service (“IRS”) recently issued proposed regulations affecting certain reporting deadlines under the Patient Protection and Affordable Care Act (“ACA”). Specifically, proposed regulations would make...more

Woodruff Sawyer

Compliance Alert: IRS Proposes Permanent 30-day Extension to ACA Reporting Deadline

Woodruff Sawyer on

Insights December 3, 2021 /Employee Benefits On November 22, 2021, the IRS filed a Notice of Proposed Rulemaking (“Proposed Rule”) that among other things, provides for an automatic 30-day extension of the deadline for...more

McAfee & Taft

Permanent Extension of Form 1095-C Reporting Deadline

McAfee & Taft on

The Internal Revenue Service recently released a host of changes to Form 1095-C reporting required under the Affordable Care Act. This is welcome relief for large employers who struggle to deliver these forms to employees by...more

Mintz - Employment Viewpoints

The Impact of the ACA Employer Shared Responsibility Rules and Wellness Program Limits on COVID-19 Premium Surcharges

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In a previous post, we reported on an announcement by Delta Airlines that it would impose a premium surcharge on employees covered under its group health plan who failed to get vaccinated for COVID-19. This follow-on post...more

Kelley Drye & Warren LLP

Health Care Reform Changes and Other Updates

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This Advisory provides a summary of recent developments impacting Affordable Care Act (“ACA”) requirements applicable to employers, as well as other recent changes impacting employer-sponsored health plans. ACA...more

Hogan Lovells

United States Supreme Court recognizes employer religious freedoms in two recent decisions

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On July 8, 2020, the United States Supreme Court decided two cases addressing employers’ religious freedoms in very different contexts: one concerning whether religious school teachers could challenge adverse employment...more

Bricker Graydon LLP

Have you done your ACA affordability cost-share homework for the 2021 health plan year?

Bricker Graydon LLP on

The IRS recently released the 2021 ACA affordability percentage in Rev. Proc. 2020-36. The 2021 percentage has increased to 9.83 percent, up from the 2020 rate of 9.78 percent. Many employers and carriers are doing prep work...more

McNees Wallace & Nurick LLC

Supreme Court Rules that Employers May Use Religious and Moral Exemptions for Requirement to Provide Health Plan Coverage for...

McNees Wallace & Nurick LLC on

On July 8, 2020, in the consolidated cases of Little Sisters of the Poor Saints Peter and Paul Home v. Pennsylvania et al. and Donald J. Trump, President of the United States, et al. v. Pennsylvania et al., the U.S. Supreme...more

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