Affordable Care Act, Reporting Requirements, Large Employer

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

Take Notice: The IRS Proposes ACA Reporting Relief and Deadline Extensions!

Groom Law Group, Chartered on 11/24/2021

On November 22, 2021, the Department of Treasury and the IRS issued proposed regulations generally intended to provide Form 1095-B and 1095-C reporting relief. Under the statutory language of the ACA, reporting entities are...more

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

Perkins Coie on 3/29/2017

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

2016 Draft Forms 1094-C and 1095-C and Instructions: What’s New, Page-by-Page

Balch & Bingham LLP on 8/9/2016

In the ACA realm, change is the only constant, so don’t take this to the bank. We’re telling you what we see for the first time, on a first reading of the draft 2016 Forms and Instructions that the IRS has released since...more

Extension of ACA Reporting Deadline is Welcome News to Employers

Akerman LLP on 1/8/2016

On December 28, 2015, the IRS announced in Notice 2016-4 that the deadlines for complying with the new reporting requirements under the Affordable Care Act (ACA) will be temporarily extended for purposes of 2015 coverage....more

Group Health Plan Action Items and Reminders for the New Year

Morgan Lewis on 1/5/2016

While plan sponsors of group health plans breathed a little easier this year-end, there are still important action items and reminders to consider as we look to 2016....more

IRS Notice 2016-4 — ACA Reporting Extension for Forms 1094 & 1095

Dorsey & Whitney LLP on 12/28/2015

IRS Notice 2016-4 makes for some happy reading. (IRS Notice 2016-4) - Background. All Applicable Large Employers (those with 50 or more full time equivalent employees) must report on Form 1095 whether they offered...more

Health Coverage Information Reporting Deadlines for Applicable Large Employers are Approaching

Bryan Cave Leighton Paisner on 12/8/2015

Who Must Report? As a governmental, Tribal, tax-exempt or for-profit employer, if you are an applicable large employer you are subject to the Affordable Care Act information reporting requirements. ...more

Applicable Large Employers Should Determine Their Full-Time Employees For ACA Purposes And Prepare For Reporting In 2016

Laner Muchin, Ltd. on 11/23/2015

By way of reminder, employers who employ at least 50 full-time employees (including full-time equivalents) on average during the calendar year of 2014 will be required to file Internal Revenue Service (IRS) forms 1095-C and...more

End of Year Issues Impacting Employer Health Plans

Sherman & Howard L.L.C. on 10/30/2015

With the end of 2015 fast approaching, employers should be aware of certain issues under the Patient Protection and Affordable Care Act (“ACA”), the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) and...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 13 of 24): Coding Form 1095-C, Part II for...

Mintz - Employment, Labor & Benefits... on 10/14/2015

Compliance with the Affordable Care Act’s (ACA) employer shared responsibility rules requires that applicable large employers identify their full-time employees. A “full-time employee” for this purpose is an employee who...more

Final Forms and Instructions for ACA Information Reporting Released

Snell & Wilmer on 10/7/2015

The IRS recently released the final forms and instructions for information reporting under the Affordable Care Act (“ACA”). The final forms and instructions will be used for reporting in 2016 concerning 2015 coverage. The...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 9 of 24): Unraveling the Mystery of Indicator...

Mintz - Employment, Labor & Benefits... on 9/15/2015

The Affordable Care Act’s reporting rules—which are set out in Internal Revenue Code §§ 6055 and 6056—solicit the information needed by the Internal Revenue Service to enforce the individual and employer shared responsibility...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 7 of 24): Mergers and Acquisitions

Mintz - Employment, Labor & Benefits... on 9/1/2015

When it comes to mergers and acquisitions involving at least one applicable large employer (ALE), the substantive rules governing employer shared responsibility (under Internal Revenue Code § 4980H) and the corresponding...more

Upping the Ante: Fines Increase for Failure to Comply with Affordable Care Act Reporting Requirements

Spilman Thomas & Battle, PLLC on 8/28/2015

The deadline for employers to comply with the Affordable Care Act (“ACA”) reporting requirements is finally here, with reporting first due in 2016. In keeping with the ACA’s historical pattern of ever-changing regulations and...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 5 of 24): Reporting of Health Reimbursement...

Mintz - Employment, Labor & Benefits... on 8/19/2015

As we reported last week, the IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C. These instructions are of interest to applicable large employers who must report their compliance with the Affordable Care...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 4 of 24): Highlights from the Draft 2015...

Mintz - Employment, Labor & Benefits... on 8/11/2015

The IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C (“2015 Instructions”). These are the forms that employers with 50 or more full-time employees (including full-time equivalent employees) in the...more

Patient Protection and Affordable Care Act (PPACA) › Reporting Requirements › Large Employer