News & Analysis as of

Employer Group Health Plans Healthcare Minimum Essential Coverage

Proskauer - Employee Benefits & Executive...

New Jersey Individual Mandate Requires State Filings in March 2020

The Affordable Care Act’s individual mandate (i.e., the requirement that most individuals obtain adequate health insurance or pay a penalty) is dead. A side effect of the ACA mandate’s demise is that states are beginning to...more

Proskauer - Employee Benefits & Executive...

IRS Once Again Extends Distribution (Not Filing) Deadline for ACA Reporting and Continues Good Faith Standard

Following the old “better late than never” axiom, the IRS recently announced (see Notice 2018-06) that once again it would be extending the distribution (but not filing) deadline for the Affordable Care Act (ACA) reporting...more

Ballard Spahr LLP

IRS Proposes Adjustments in Individual Mandate Reporting

Ballard Spahr LLP on

The IRS has issued proposed regulations on the individual mandate reporting requirements under section 6055 of the Internal Revenue Code. To a significant degree, the new regulations reflect guidance previously published by...more

McDermott Will & Emery

Navigating Legal Issues in Connection with Employer Sponsored On-Site Health Clinics

McDermott Will & Emery on

Employers are increasingly concerned with the high cost of health care and executives in the C-Suite are beginning to take notice. The Affordable Care Act (‘‘ACA’’) required employers who sponsor group health plans to adopt a...more

Manatt, Phelps & Phillips, LLP

Manatt on Health Reform: Weekly Highlights - September 2015 #5

New study shows Marketplace premiums parallel the employer market; Montana likely to select a private insurer to administer benefits to its Medicaid expansion population; and Washington’s Exchange customers will begin paying...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 2 of 24): Yikes! The Costs of Failing to Comply...

The Affordable Care Act (ACA) imposes information reporting rules on providers of minimum essential coverage, e.g., insurance carriers and self-funded plans, and on applicable large employers, i.e., those employers that are...more

Fisher Phillips

New U.S. Guidance On Expatriate Health Plans

Fisher Phillips on

As discussed in a prior post, the U.S. Internal Revenue Service (“IRS”) is currently in the process of finalizing its regulations implementing the Affordable Care Act’s (“ACA”) “Employer Mandate.” The Employer Mandate, which...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Employers, Remember Your SBC and New Template!

Employers conducting their annual group health plan open enrollments this fall must remember to include a summary of benefits and coverage (SBC), along with a uniform glossary to that SBC, as required by the Affordable Care...more

Mintz - Employment, Labor & Benefits...

A Primer on “Low-Cost” Group Health Plans

A May 10 Wall Street Journal article, “Employers Eye Bare-Bones Health Plans Under New Law” (see the associated video on WSJ Live), highlighted a compliance strategy to minimize employer exposure for assessable payments under...more

Saul Ewing LLP

The Benefits Game - Playbook for Compliance with the Health Care Reform’s Pay or Play Rules for Employers

Saul Ewing LLP on

The Affordable Care Act’s (ACA’s) employer shared responsibility provisions (commonly called “pay or play”) impact “large” employers and go into effect in 2014. Although effective in 2014, employers must plan NOW. Advance...more

Ballard Spahr LLP

Treasury Proposes Minimum Value Rules for Health Plans

Ballard Spahr LLP on

The U.S. Department of the Treasury has published proposed regulations that provide guidance on how an employer may determine whether its group health plan provides “minimum value.”...more

Poyner Spruill LLP

Employer Responsibility – Will You Pay or Play?

Poyner Spruill LLP on

Starting in 2014, provisions of the Patient Protection and Affordable Care Act become effective known as “Pay or Play” or “Employer Shared Responsibility.” Large employers will be faced with the decision whether to offer...more

Manatt, Phelps & Phillips, LLP

Healthcare Law -- Apr 22, 2013

In This Issue: The ACA’s Effects on the Employer Insurance Market; Using the Premium Assistance Option to Purchase Coverage for Medicaid Beneficiaries in the Exchange: A Review of the Legal, Policy and Operational Issues; and...more

Mintz - Employment, Labor & Benefits...

On the Manifold Meanings of "Affordability" According to the Patient Protection and Affordable Care Act

The core policy goals of the Patient Protection and Affordable Care Act (the “Act”)—on which there is near universal consensus—are threefold: expand health care coverage; increase the quality of medical outcomes, and reduce...more

Winstead PC

Controlling the “Play or Pay Penalty” under Healthcare Reform

Winstead PC on

Proposed rules issued under the Affordable Care Act clarify the determination of “large employer” status and the calculation of the penalty for controlled groups of employers. This guidance confirms that the penalty is...more

Manatt, Phelps & Phillips, LLP

Healthcare Law -- Mar 25, 2013

In This Issue: What Does the ACA Mean for Employers?; Manatt’s Attorneys Honored for Exceptional Client Service; and Manatt Health Solutions Expands Our Talent Base to Support Your Growing Range of Challenges....more

Winstead PC

Healthcare Reform Compliance: Checklist of Next Steps

Winstead PC on

It is impossible to ignore. Healthcare reform under the Affordable Care Act is on the minds, agendas and budgets of all employers, and now is the time for employers to review their health programs to address compliance with...more

Nossaman LLP

IRS Issues Proposed Regulations on Affordable Care Act's "Play or Pay" Requirements – What Employers Need to Know

Nossaman LLP on

Starting in 2014, "large" employers (essentially, those with 50 or more "full-time" employees) must offer minimum health insurance coverage to full-time employees or face hefty penalties. These provisions (a.k.a "shared...more

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