News & Analysis as of September 20, 2024

Patient Protection and Affordable Care Act (PPACA)

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Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide minimum essential insurance coverage to their employees or else pay statutory penalties. The concept of an employer mandate is not unique to the Affordable Care Act; many EU countries have their own versions with different and/or expanded employer obligations. less -

IRS Reduces 2024 Affordability Percentage

Williams Mullen on 9/28/2023

The Internal Revenue Service (IRS) decreased the Affordable Care Act (ACA) affordability percentage for 2024 to 8.39%. This percentage is used to assess whether an applicable large employer’s (ALE) lowest-premium health plan...more

Reporting for ACA Mandates: Final Forms and Additional Guidance

Ballard Spahr LLP on 10/1/2015

The IRS has finalized the 2015 forms and instructions for reporting under the individual and employer mandates and issued additional guidance on these new reporting requirements. The following forms are now available...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 1 of 24)

Mintz - Employment, Labor & Benefits... on 7/20/2015

Alden Bianchi, Chair of the our Employee Benefits & Executive Compensation Practice, will provide a weekly installment on the complex reporting obligations outlined by the Affordable Care Act for health insurance carriers and...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 19: Changes in Employment Status under the Look-Back...

Mintz - Employment, Labor & Benefits... on 8/19/2014

An earlier post explained the two principle methods—the “monthly measurement method” and the “look-back measurement method”—available to applicable large employers to identify full-time employees for purposes of determining...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 20: 9.5% ≠ 9.56% (And Why It Matters to Applicable Large...

Mintz - Employment, Labor & Benefits... on 8/12/2014

While employers sometimes view the Affordable Care Act’s employer shared responsibility (or “pay-or-play”) rules in isolation, they don’t operate that way. Instead, they exist side-by-side with other provisions of the Act. In...more

No delay of game – Affordable Care Act (ACA) compliance efforts should continue, despite court rulings

Saul Ewing Arnstein & Lehr LLP on 8/1/2014

Perhaps you have put your compliance efforts on the back burner, hoping the ACA will just go away. We have heard many reasons for this procrastination, including the constitutional challenge to the individual mandate, the...more

Healthcare Ethics and Compliance Program Requirements

The Volkov Law Group on 7/8/2014

The Affordable Care Act included a mandate that medical service providers and suppliers enact compliance programs as a condition of participating in federal health care programs. (The ACA also set a deadline of March 23,...more

For ACA, Check Your Handbooks and Intranet

Levenfeld Pearlstein, LLC on 6/18/2014

If you are like most employers, you have been diligently revising your benefits plans and working with your insurance providers to make sure your Summary Plan Descriptions comply with the Affordable Care Act. After those...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

The Affordable Care Act—Countdown to Compliance for Employers, Week 32: Why Capping Annual Hours at 1560 Does Not Work

Mintz - Employment, Labor & Benefits... on 5/20/2014

Whenever Congress draws a line in the sand—such as with exposure for assessable payments under the Affordable Care Act’s employer shared responsibly rules—entities subject to regulation (here, applicable large employers) will...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

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

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

The Affordable Care Act—Countdown to Compliance for Employers, Week 49: Waiting for the Final Code Section 4980H Regulations

Mintz - Employment, Labor & Benefits... on 1/22/2014

So where are they? Final regulations implementing the Affordable Care Act’s rules governing shared responsibility of employers were widely expected to have “dropped” before the beginning, or perhaps during the first...more

Changing Healthcare Landscape Poses Challenges for Directors

Akin Gump Strauss Hauer & Feld LLP on 12/27/2013

Despite the continuing legal challenges and political hardball, as well as the delays and technical glitches, it appears that the Patient Protection and Affordable Care Act, more commonly known as Obamacare, is here to stay. ...more

Some Employers Need To Start Affordable Care Act Measurement Periods In 2013

Perkins Coie on 9/26/2013

The employer shared responsibility provisions, sometimes referred to as pay-or-play, of the Affordable Care Act (ACA) will take effect on January 1, 2015, but in order to be ready to comply, some employers need to take action...more

IRS Issues Proposed Regulations on Information Reporting under the Affordable Care Act

McDermott Will & Emery on 9/12/2013

Recently issued guidance clarifies annual information reporting requirements for insurers and employers under the Affordable Care Act (ACA). The required reporting enables the Internal Revenue Service to determine compliance...more

IRS Proposes Rules Regarding Information Reporting Requirements Under Sections 6055 and 6056 of the Affordable Care Act

King & Spalding on 9/10/2013

Starting in 2014, the Affordable Care Act requires that nonexempt individuals either maintain “minimum essential coverage” or pay an individual payment with their income tax returns. Minimum essential coverage may be...more

A Vignette of Lingering Affordable Care Act Considerations

Spilman Thomas & Battle, PLLC on 9/10/2013

Despite the highly publicized announcement that enforcement of the “Pay-or-Play” mandate (which requires businesses to provide health insurance to all full-time employees or face yearly penalties of up to $3,000 per employee)...more

The Employer’s Playbook for ACA Compliance: October 1, 2013 Deadline to Provide Health Insurance Marketplace Notice

Saul Ewing Arnstein & Lehr LLP on 9/4/2013

Under the Affordable Care Act (ACA), individuals and small businesses will be able to purchase health insurance coverage online through the new health insurance coverage exchanges (now known as “Marketplaces”)....more

Affordable Care Act Requires Employers To Provide Health Insurance Exchange Notices By October 1, 2013

Laner Muchin, Ltd. on 8/27/2013

Last month, the Obama Administration made the decision to delay penalties under the Employer Shared Responsibility Mandate of the Affordable Care Act (ACA) until 2015. However, it did not delay an employer's obligation to...more

Complying with the Affordable Care Act’s Exchange Notice Requirement

Mintz - Employment, Labor & Benefits... on 8/21/2013

The Patient Protection and Affordable Care Act (the “Act”) amends the Fair Labor Standards Act (“FLSA”) to require employers of all sizes to provide their employees a notice of the availability of coverage through public...more

Government Agencies Release Additional Guidance on Minimum Essential Coverage, Minimum Value and Summary of Benefits and Coverage

Snell & Wilmer on 8/20/2013

As discussed in our March 20, 2013 Legal Alert – Health Care Reform’s Large Employer Play or Pay Penalties: A Checklist for Employers, large employers will be subject to a penalty tax if they either: (1) fail to offer...more

The Employer’s Playbook for Affordable Care Act Compliance: Self-Insured Plans - Remember - July 31, 2013 Deadline for Paying...

Saul Ewing LLP on 7/25/2013

Media coverage of the one year delay in certain Affordable Care Act provisions might mislead some employers into thinking they have no obligations. Many requirements still take effect this year and in 2014. Here is one of the...more

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