Affordable Care Act, Shared Responsibility Rule, Healthcare

Texas Judge Declares the Affordable Care Act Unconstitutional – What’s Next?

Snell & Wilmer on 12/19/2018

As reported in our “2018 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare,” the Tax Cuts and Jobs Act repealed the individual mandate, which spawned a lawsuit challenging the whole of the Affordable Care Act...more

Beware: IRS To Begin Issuing ACA Employer Shared Responsibility Payment Penalty Notices

Schwabe, Williamson & Wyatt PC on 11/17/2017

The IRS has announced its next steps regarding the Employer Shared Responsibility Payments (the “ESRPs”), which are the ACA penalties assessable to “Applicable Large Employers” for failing to provide affordable health care...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

M&A Transactions: Affordable Care Act Due Diligence Considerations

Perkins Coie on 12/4/2015

The Affordable Care Act (ACA) has significantly changed the legal landscape for employer-sponsored health plans by adding reporting obligations, benefit mandates, fees, notices and potential penalties for plans that do not...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

King v. Burwell – Will the Supreme Court Tip the ACA Dominos? Part 2

Locke Lord LLP on 6/15/2015

In our previous blog post, we evaluated the legal issues at stake in King v. Burwell. We will now examine some of the ramifications of a Supreme Court decision that goes against the Obama Administration, assuming such were to...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

IRS' Final Employer Shared Responsibility Rules: Who is an "Applicable Large Employer"?

Foley & Lardner LLP on 4/25/2014

Earlier this year, the IRS issued final regulations that provide additional guidance on the employer shared responsibility rules (also called the “pay or play” rules) that will generally apply to employers’ group health plans...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 36: Hacking the Affordable Care Act’s $100/Day Penalties for...

Mintz - Employment, Labor & Benefits... on 4/22/2014

Particularly with the issuance of final regulations under the Affordable Care Act’s employer shared responsibility rules, employers have been concerned—justifiably—with the pay-or-play penalties. ...more

"Shared Responsibility" Final Regulations and 2015 Transition Guidance

King & Spalding on 4/4/2014

In February, the Internal Revenue Service (the "IRS") issued final regulations under Section 4980H of the Internal Revenue Code (the "Code"), which establishes the employer "shared responsibility" (or "pay-or-play") mandate...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 39: Common Law Employees and Offers of Coverage on Behalf of...

Mintz - Employment, Labor & Benefits... on 4/1/2014

Distinguishing employees who are full-time from those who are not takes up a good deal of real estate in final regulations published in the Federal Register on February 12 implementing the Act’s employer shared responsibility...more

Final Regulations Issued Regarding Employer Reporting Requirements Under ACA

McDermott Will & Emery on 3/14/2014

Recently issued final regulations on the employer reporting requirements under the Affordable Care Act (ACA) clarify and streamline the process for reporting information relating to the provision of minimum essential coverage...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 42: Treasury Department and IRS Issue Final Reporting Rules...

Mintz - Employment, Labor & Benefits... on 3/11/2014

On March 5th, 2014, the Treasury Department and the IRS issued two final reporting rules of critical importance to employers...more

Final Rules Issued on Information Reporting for Employers and Insurers Under the ACA

Winthrop & Weinstine, P.A. on 3/11/2014

Today, the U.S. Department of the Treasury and the Internal Revenue Service published Final Rules to implement the information reporting provisions for insurers and certain employers under the Affordable Care Act ("ACA"),...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...