News & Analysis as of September 19, 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 -

OFCCP Week In Review: August 2022

DirectEmployers Association on 8/1/2022

The DE OFCCP Week in Review (WIR) is a simple, fast and direct summary of relevant happenings in the OFCCP regulatory environment, authored by experts John C. Fox, Candee Chambers and Cynthia L. Hackerott. In today’s edition,...more

A Holiday Surprise – IRS Extends Certain ACA Reporting Deadlines and Transition Relief

Snell & Wilmer on 12/7/2018

The IRS delivered welcome news to employers preparing to meet the Affordable Care Act’s (“ACA”) information reporting deadlines in early 2019 for the 2018 calendar year. In Notice 2018-94 (the “Notice”), the IRS extended the...more

IRS Extends ACA Reporting Deadline Again This Year

Ballard Spahr LLP on 12/4/2018

For the third consecutive year, the IRS has extended by 30 days the deadline for health plan sponsors to furnish Forms 1095-B and 1095-C to individuals....more

IRS Extends ACA Reporting Deadline

Ballard Spahr LLP on 11/21/2016

The IRS has extended the deadline for furnishing 2016 Forms 1095-C and 1095-B to individuals by 30 days to March 2, 2017. The reprieve offers welcome relief to employers, health insurers, and other plan sponsors who would...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 16: So What, Exactly, is an “Offer of Coverage”?

Mintz - Employment, Labor & Benefits... on 9/9/2014

Whether an employer makes the requisite offer of group health plan coverage is critical to the application of the Affordable Care Act’s employer shared responsibility rules as reflected in final implementing regulations...more

Patient Protection and Affordable Care Act Deadline Looms: Here’s What Employers Need to Do

McCarter & English, LLP on 9/27/2013

As the October 1, 2013, deadline for compliance with certain notification requirements mandated by the Patient Protection and Affordable Care Act (PPACA) approaches, employers are grappling with questions about their...more

In Case You Missed It: ACA Notice Must Be Given By October 1

Ervin Cohen & Jessup LLP on 9/24/2013

By October 1, 2013, every employer must provide employees with a Notice of the Affordable Care Act and the availability of health insurance through the health plan Marketplaces. There are two model notices that have been...more

Affordable Care Act Mandates Employer Notice of Coverage Options to Employees by October 1, 2013

Bracewell LLP on 9/24/2013

Pursuant to the Affordable Care Act (ACA), individuals and employees of small businesses will be able to access health insurance coverage through a private health insurance market – the Health Insurance Marketplace –...more

What Do Employers Need to Know About the ACA Marketplace Notices?

Littler on 9/19/2013

Although the Affordable Care Act's (ACA) "employer mandate" has been delayed until 2015, health insurance exchanges are still scheduled to start offering health coverage to individuals and employees of small businesses...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

Health Care Reform Update -- September 9th, 2013

Mintz - Health Care Viewpoints on 9/10/2013

In This Issue: Leading the News; Implementation of the Affordable Care Act; Other HHS and Federal Regulatory Initiatives; Other Congressional and State Initiatives; Other Health Care News; and Hearings and Mark-Ups...more

Affordable Care Act Update: Time to Regroup (video)

Sands Anderson PC on 9/6/2013

Video transcript: Hi, I’m Jess Rogers. I’m an attorney with Sands Anderson. As you probably know by now, on July 2nd the Obama administration announced a one year delay in the Affordable Care Act’s employer...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

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

Now for Everything Else: What Employers Still Need To Worry About Between Now And 2015

BakerHostetler on 8/15/2013

For the past several months (and, in many cases, years), most large employers have been preparing for the consequences of offering (or not offering) their workforce health coverage and complying with the complexities...more

Too Soon for Party Hats: Employers Face Array Of "Underground" Challenges Following The Employer Mandate Delay

BakerHostetler on 8/14/2013

Like many, I was initially relieved when I read the July 2, 2013, announcement by the U.S. Treasury Department, effectively providing "large" employers with up to an additional year (to 2015) to comply with the ACA's Employer...more

Employer Responsibility – Will You Pay or Play? Part II - The Variable Hour or Seasonal Employee Problem

Poyner Spruill LLP on 8/14/2013

Although the employer mandate has been delayed to 2015, employers shouldn’t relax too much because significant planning still needs to be done now. Beginning in 2015 large employers either must offer full-time employees...more

Affordable Care Act Update IRS Issues Guidance on Delay of Employer Shared Responsibility Penalties and Reporting Requirements

Sherman & Howard L.L.C. on 8/9/2013

On July 2, 2013, the Treasury Department made a surprise announcement that enforcement of the Employer Shared Responsibility Mandate, a provision of the Patient Protection and Affordable Care Act ("PPACA"), would be delayed...more

Cafeteria Plans, the Affordable Care Act, and Continued Compliance with the Massachusetts Free-Rider Surcharge Requirement—New...

Mintz - Employment, Labor & Benefits... on 8/2/2013

Established as a part of the comprehensive 2006 Massachusetts health care reform law, the Massachusetts Health Insurance Connector (a/k/a the “Connector”) served as a model for the American Health Benefit Exchanges that are a...more

Benefits Update, No. 3, August 2013: Healthcare Reform: What Was and Was Not Delayed?

Fisher Phillips on 8/2/2013

On July 2, 2013, the U.S. Treasury Department delayed enforcement of the employer “play or pay” mandate penalties and reporting requirements one year to 2015, stating that covered employers should still comply with the...more

October 1, 2013 Deadline for Notice to Employees of Coverage Options Under the Affordable Care Act

Poyner Spruill LLP on 7/26/2013

An important deadline under the Affordable Care Act is rapidly approaching. By no later than October 1, 2013, all employers must distribute a notice to all current employees to inform them of certain health coverage options...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

Health Care Reform Implementation Update - July 23, 2013

Cozen O'Connor on 7/24/2013

With only two weeks before Congress’ August recess and just a little more than two months before October open enrollment begins, Washington is busy sorting through, implementing and, in some cases, fighting the Affordable...more

U.S. Treasury Department Delays Enforcement of Employer Mandate and Reporting Requirements Under PPACA

Wilson Sonsini Goodrich & Rosati on 7/23/2013

As seen in many mainstream press reports, the Obama administration announced in early July that (1) the employer mandate and (2) certain reporting requirements under the Patient Protection and Affordable Care Act (PPACA) will...more

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