Affordable Care Act, Shared Responsibility Rule, Healthcare Reform

The Saga Continues – Fifth Circuit Affirms ACA Individual Mandate’s Unconstitutionality; Remands for Further Consideration

Proskauer - Employee Benefits & Executive... on 12/24/2019

Roughly a year ago, we reported on a district court judge’s determination that the Affordable Care Act’s (“ACA”) individual mandate was unconstitutional and that, therefore, the entire ACA was invalid. A detailed summary of...more

Seeing the Big Picture – How Proposed Health Reimbursement Arrangements Might Harmonize with Existing Law

Snell & Wilmer on 2/15/2019

On October 29, 2018, proposed regulations were published in the Federal Register that would permit employers to offer two new types of health reimbursement arrangements (“HRAs”) that align with the requirements of the...more

The 95 Percent Test: Gearing up for Another Round of Employer Shared Responsibility Penalties

Snell & Wilmer on 8/6/2018

Late last year, the Internal Revenue Service (the “Service”) began enforcing penalties with respect to failures to comply with the employer shared responsibility provisions of Section 4980H of the Internal Revenue Code. In...more

Recent Developments in Affordable Care Act Compliance: Employer Obligations for 2018 and Beyond

Franczek P.C. on 2/6/2018

Over the past year, there has been a significant focus in the press on various attempts to overhaul or repeal key elements of the Affordable Care Act (“ACA”), which was originally passed into law almost eight years ago. While...more

ERISA Newsletter - Fourth Quarter 2017

Proskauer Rose LLP on 1/9/2018

Editor's Overview - For over two decades, federal law has required covered health plans and insurers to ensure that certain mental health benefits are in parity with offered medical/surgical benefits. The meaning of...more

2017 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare

Snell & Wilmer on 10/18/2017

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

Section 4980H Large Employer Penalties – IRS Signals the Health Coverage Penalties Remain in Force

Snell & Wilmer on 9/19/2017

Many employers were hopeful that the Code Section 4980H penalties would be repealed now that Republicans control Congress and Trump is in the White House. To date, that has not happened, nor has the IRS announced it will not...more

Senate Rejects Proposals to Repeal and Replace Affordable Care Act

McDermott Will & Emery on 8/5/2017

Senate Republicans failed to pass legislation to repeal and replace the Affordable Care Act last week. After voting to proceed with debate on the American Health Care Act, which was passed by the House in May, the Senate...more

Will Employers’ ACA Obligations Change Under the Trump Administration?

Perkins Coie on 11/22/2016

During his campaign, President-elect Trump promised to make the repeal and replacement of the Affordable Care Act (ACA) a priority. Now that the election is over, what should employers expect? We don’t have a crystal ball,...more

The Affordable Care Act: What’s Ahead?

Ogletree, Deakins, Nash, Smoak & Stewart,... on 9/28/2015

More than five years after its enactment, the Affordable Care Act (ACA) continues to be one of the top concerns for employers, and rightly so: the ACA is one of the most comprehensive laws impacting employee benefits since...more

Health Care Reform 2015 – An Update

Snell & Wilmer on 2/2/2015

2015 is a significant year for health care reform because the large employer shared responsibility penalties under Internal Revenue Code Section 4980H take effect for most large employers. ...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 31: ERISA Section 510 and Limiting Employee Hours

Mintz - Employment, Labor & Benefits... on 5/27/2014

In last week’s post, we examined the appropriateness of capping the annual hours of new “variable hour employees” as a way to limit exposure under the Affordable Care Act’s employer shared responsibility rules. (These rules...more

Final Regulations Clarify Requirements Under Pay or Play Mandate and Extend Transition Relief for Some Employers

Sherman & Howard L.L.C. on 3/10/2014

On February 10, 2014, the IRS issued final regulations implementing the employer shared responsibility provisions (the “Pay-or-Play Mandate”) of the Patient Protection and Affordable Care Act (“PPACA”). The final regulations...more

Oh, What a Shock! Provisions of the ACA Delayed Again

Obermayer Rebmann Maxwell & Hippel LLP on 3/7/2014

In a move that will not come as a surprise to anyone who has been following the rocky implementation of the Affordable Care Act (“ACA”), the Obama Administration has yet again delayed important provisions of the ACA. In a...more

Monthly Benefits Update - February 2014

Franczek P.C. on 3/5/2014

Health & Welfare Plans - Health Care Reform: IRS Issues Final ACA “Pay or Play” Regulations - The IRS issued final regulations regarding the employer shared responsibility provisions under the Affordable Care...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 43: Coordinating the 3-Month Delay under Employer Shared...

Mintz - Employment, Labor & Benefits... on 3/4/2014

So much attention has been paid to the issuance of the final employer shared responsibility regulations that some might have missed the news that final regulations were recently issued under another of the Affordable Care...more

Health Care Reform Update -- February 24, 2014

Mintz - Health Care Viewpoints on 2/25/2014

In This Issue: Implementation of the Affordable Care Act; Other Federal Regulatory Initiatives; Other Congressional and State Initiatives; and Hearings and Mark-Ups Scheduled. Excerpt from Implementation of the...more

The Top 10 Changes Made to the 2012 Proposed Rule Under the Affordable Care Act’s Employer Shared Responsibility Rules by Recently...

Mintz - Employment, Labor & Benefits... on 2/25/2014

The Treasury Department and Internal Revenue Service recently issued final regulations implementing the employer shared responsibility provisions of the Affordable Care Act. For “applicable large employers” — i.e., those with...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 44: The Top 10 Changes Made by the Final Treasury Regulations...

Mintz - Employment, Labor & Benefits... on 2/25/2014

In last week’s post on the topic of the recently issued final regulations under the Affordable Care Act’s employer shared responsibility (a/k/a “pay-or-play”) rules, we suggested that the final regulations broke little new...more

Health Care Reform – New Guidance For Employers And Relief For Mid-Size Employers

Akerman LLP - HR Defense on 2/25/2014

Employers in all industries are well aware of the complexities of the Affordable Care Act, and the seemingly constant barrage of guidance that interprets the health care reform requirements that apply to them. We have a...more

Administration issues new game-changing health care reform regulations

McAfee & Taft on 2/20/2014

On February 11th, the Treasury Department issued its much-anticipated final regulations on the Affordable Care Act’s (ACA) so-called employer mandate, under which certain employers have to either (a) offer affordable,...more

Health Care Reform Implementation Update - February 14, 2014

Cozen O'Connor on 2/17/2014

This week the Obama administration announced that it would delay the employer mandate, which requires that businesses with more than 50 full-time employees provide full-time employees with health insurance or pay a penalty,...more

The Employer’s Playbook for Affordable Care Act (ACA) Compliance: Another Delay of Game for Large Employers with Fewer than 100...

Saul Ewing Arnstein & Lehr LLP on 2/17/2014

SUMMARY: Final Rules were released late in the day on February 10, 2014 implementing the employer shared responsibility provisions of the Affordable Care Act (pay or play rules or employer mandate)....more

The Affordable Care Act—Countdown to Compliance for Employers, Week 48: Obamacare Dodges Another Bullet

Mintz - Employment, Labor & Benefits... on 1/28/2014

A recent Federal Court decision turned back a potentially debilitating challenge to the Affordable Care Act’s rules governing premium subsidies. The decision, Halbig v. Sebelius, has consequences for large employers, i.e.,...more

Volunteer Hours Of Firefighters And Emergency Responders Can Be Excluded From ACA's Shared Responsibility Calculation

FordHarrison on 1/15/2014

Executive Summary: The Department of Treasury has posted a statement on its blog indicating that the volunteer hours of volunteer firefighters and volunteer emergency medical personnel do not need to be included in...more

Patient Protection and Affordable Care Act (PPACA) › Shared Responsibility Rule › Healthcare Reform

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