News & Analysis as of September 21, 2024

Patient Protection and Affordable Care Act (PPACA) › Filing Requirements

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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 -

[Webinar] Workday Clients: A Game Changing Approach to ACA Compliance - January 11th, 10:00 am - 10:30 am PST

Trusaic on 1/8/2024

Join us for a workshop tailored exclusively to teams who use Workday. Discover how to revolutionize your ACA compliance process with Trusaic’s game-changing approach. Led by ACA expert Anuj Mongia, Vice President of Strategic...more

[Webinar] Preparing for the 2023 ACA Filing Season: Mastering Compliance Challenges - November 2nd, 11:00 am - 12:00 pm PDT

Trusaic on 10/30/2023

Get ready for a successful 2023 ACA filing season by joining our webinar, "Preparing for the 2023 ACA Filing Season: Mastering Compliance Challenges." Led by ACA compliance expert Maxfield Marquardt, this informative session...more

Affordable Care Act Reporting Requirements

Bond Schoeneck & King PLLC on 3/29/2022

For several years, the IRS showed leniency to large employers (50 or more employees) who failed to file Forms 1095-C and 1094-C accurately or by the annual deadline. The IRS has signaled these forms will be reviewed with...more

Reasonable Cause Relief from ACA Reporting Penalties

Stokes Wagner on 8/13/2021

The Affordable Care Act requires covered employers to report that they offered minimum essential coverage to their employees by filing IRS Forms 1094-C and 1095-C. Until recently, the IRS offered “good-faith transition...more

December 2018 Client Advisory

Verrill on 12/18/2018

This Client Advisory highlights important developments in the law governing employee benefit plans and executive compensation over the past year. It offers insight into what these developments mean for employers and plan...more

Massachusetts Health Insurance Responsibility Disclosure Form Must Be Filed by November 30 and Annually Thereafter

Proskauer - Employee Benefits & Executive... on 11/29/2018

Massachusetts recently published guidance regarding its new Health Insurance Responsibility Disclosure (HIRD) annual filing, which is due for the first time on November 30, 2018 and then annually thereafter. This new HIRD...more

2017 End of Year Plan Sponsor “To Do” List Qualified Retirement Plans (Part 4)

Snell & Wilmer on 11/21/2017

As 2017 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered...more

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

Perkins Coie on 4/28/2017

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

CMS, IRS Address Affordable Care Act Issues in Transition

Ballard Spahr LLP on 2/20/2017

The Centers for Medicare and Medicaid Services (CMS) and the IRS have each published guidance on matters arising under the Affordable Care Act (ACA). It is too early to tell whether these measures—some of the first guidance...more

Deadline for Providing Affordable Care Act Statements Has Been Extended

Tucker Arensberg, P.C. on 12/1/2016

The IRS has extended the deadline by 30 days for providing individuals the 2016 Form 1095-B and Form 1095-C. The new deadline for the individual forms is now March 2, 2017 instead of January 31, 2017....more

ACA Reporting (Forms 1095-C and 1094-C) – Round Two

Poyner Spruill LLP on 11/8/2016

One of the greatest things about year-end is the hope and excitement of a brighter new year around the corner. In the midst of this holiday season — and no doubt as a present to us all — the Internal Revenue Service has...more

ACA Reporting Anecdotes

Dorsey & Whitney LLP on 1/13/2016

ACA Filing Extensions. Here’s the latest from our ACA-anecdotes desk. ...more

Deadline Extended For ACA Information Reporting Forms

Pullman & Comley - Labor, Employment and... on 12/31/2015

The IRS has extended the deadlines for furnishing to employees the new Forms 1095 and filing these Forms with the IRS. The Forms are designed to confirm compliance with the employer and individual health insurance mandates...more

Important Tax Provisions Contained in Acts Extending Highway Trust Fund and Trade Preferences

Williams Mullen on 8/12/2015

On July 31, 2015, President Obama signed P.L. 114-41, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (“Highway Act”), into law. Although the Highway Act is primarily for the purpose of...more

Monthly Benefits Update - December 2014

Franczek P.C. on 1/9/2015

Illinois Becomes the First State to Require Automatic Retirement Savings Program for Workers Without Access to a Workplace Retirement Plan - On January 5, 2015, outgoing Governor Quinn signed landmark legislation that...more

Filed Your 2013 Health and Welfare Plan 5500s? Did you Include Your M-1 Attachments?

Stinson - Benefits Notes Blog on 8/4/2014

A provision of the Affordable Care Act of 2010 (ACA) included additional reporting requirements and greater U.S. Department of Labor (DOL) oversight of Multiple Employer Welfare Arrangements (MEWAs). The DOL’s Employee...more

IRS Issues Draft ACA Reporting Forms

Ballard Spahr LLP on 7/30/2014

The Internal Revenue Service recently released draft versions of the forms that will be used to meet the shared responsibility reporting requirements under the Affordable Care Act (ACA). These draft forms have been released...more

PCORI Fee Payment and Filing Deadline is July 31, 2013

Mintz - Employment, Labor & Benefits... on 7/26/2013

The Affordable Care Act has established a new annual fee, imposed on group health plans, which will be used to fund the Patient Centered Outcomes Research Institute. The amount of the fee is $1 times the average number of...more

Reporting and Filing for the PCORI Fee

Ogletree, Deakins, Nash, Smoak & Stewart,... on 6/11/2013

As you may know the Affordable Care Act imposed a new fee on issuers of individual and group health insurance policies and plan sponsors of self-funded plans. As previously noted in our blog, on December 5, 2012, the Internal...more

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