News & Analysis as of

Employer Group Health Plans Applicable Large Employers (ALE)

Woodruff Sawyer

Compliance Alert: Most Employers Are Required to File Electronic Information Returns Beginning in 2024

Woodruff Sawyer on

On February 21, 2023, the IRS released Final Rules amending the existing requirements related to mandatory e-filing of information returns, including Forms 1094-C and 1095-C, among others. The final rules are effective for...more

Fisher Phillips

5 Most Important Steps for Employers Doing Their 2023 ACA Compliance Planning

Fisher Phillips on

Applicable large employers must adhere to many Affordable Care Act (ACA) rules to remain compliant regarding group health plan offerings. We offer the following checklist of the five most helpful reminders you should take...more

Perkins Coie

Variable Hour Employee Benefits Eligibility under COVID-19

Perkins Coie on

Are Employees Receiving a Lavish Gift This Holiday Season or an Unintended Lump of Coal in Their Stockings? COVID-19 has forced many employers to make unanticipated changes to their workforce, with many retailers rolling...more

Burr & Forman

Section 4980H Employer Shared Responsibility Payments (ESRP): The New “IRS Employment Tax Penalty”?

Burr & Forman on

Many employers began to receive notices from the IRS in 2018 proposing the assessment of a payment against the employer for the tax years 2015 and 2016 under Section 4980H of the Internal Revenue Code. The issuance of these...more

Jackson Lewis P.C.

Employer Health Plan Premiums Rose In 2016, But Just Barely

Jackson Lewis P.C. on

Premiums for Affordable Care Act (ACA) marketplace coverage continue to sky rocket, with the average cost of a benchmark plan in the individual market place rising 20% this year. There is very different news for...more

McDermott Will & Emery

Affordable Care Act Compliance: IRS Releases Draft 2016 Employer Reporting Forms and Instructions

McDermott Will & Emery on

The Internal Revenue Service recently issued revised draft Forms 1094-C and 1095-C and related instructions for use for the 2016 reporting year. ...more

Proskauer - Employee Benefits & Executive...

ACA Reporting Update – The Final Stretch

After months of preparation and multiple iterations of (sometimes conflicting) IRS guidance, health coverage providers and applicable large employers are nearing the end of the 2015 reporting season under the Affordable Care...more

Foley & Lardner LLP

Affordable Care Act Reporting is Here (But May be a Little Late…)

Foley & Lardner LLP on

The Affordable Care Act requires “applicable large employers” (generally, employers with 50 or more full-time employees and full-time employee equivalents) to provide individual statements to their full-time employees and to...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Electronic Backbone—The AIR System

For the last half of 2015, we spent a good deal of time explaining the Affordable Care Act reporting requirements that applied to carriers and large employers. This post examines the how of ACA reporting. In particular, it...more

Bradley Arant Boult Cummings LLP

IRS Extends Affordable Care Act Reporting Deadlines

Last week, the Internal Revenue Service (IRS) granted a reprieve of sorts with respect to the 2015 information reporting requirements under the Affordable Care Act (ACA). Under the ACA, an “applicable large employer”...more

Pullman & Comley, LLC

Alert: Affordable Care Act (ACA) End of Year Checklist

Pullman & Comley, LLC on

With the Affordable Care Act (“ACA”) nearly fully implemented and agency enforcement now underway, employers must be clear which provisions of the ACA apply to them. Any employer that sponsors a health plan for employees is...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 17 of 24): Reporting for Offers of Coverage and...

The recently enacted Bipartisan Budget Act of 2015 repealed Section 1511 of the Affordable Care Act (ACA), which generally would have required employers with more than 200 full-time employees to automatically enroll new...more

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