News & Analysis as of

Employer Mandates › Form 1094

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... more +
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 -
Bradley Arant Boult Cummings LLP

7 Tips to Avoid Employer Mandate Assessments and Penalties under the Affordable Care Act

Bradley Arant Boult Cummings LLP on

As we discussed in a prior article, it is now more important than ever for employers to ensure they fully and accurately complete IRS Forms 1094-C and 1095-C — forms required to be filed and/or furnished to employees under...more

Proskauer - Employee Benefits & Executive...

IRS Proposal Extending Deadlines for ACA Reports to Individuals

Proskauer - Employee Benefits & Executive... on

The Internal Revenue Service (“IRS”) recently issued proposed regulations affecting certain reporting deadlines under the Patient Protection and Affordable Care Act (“ACA”). Specifically, proposed regulations would make...more

McAfee & Taft

Permanent Extension of Form 1095-C Reporting Deadline

McAfee & Taft on

The Internal Revenue Service recently released a host of changes to Form 1095-C reporting required under the Affordable Care Act. This is welcome relief for large employers who struggle to deliver these forms to employees by...more

Epstein Becker & Green

IRS Memo Concludes No There Is Statute of Limitations for ACA Employer Mandate Penalties Under Internal Revenue Code § 4980H

Epstein Becker & Green on

The IRS Office of Chief Counsel recently issued a memo which, in a surprise to many, concluded that the filing of the Affordable Care Act (“ACA”) Forms 1094-C and 1095-C (“C Forms”) does not start the statute of limitations...more

Kramer Levin Naftalis & Frankel LLP

IRS: Affordable Care Act Penalties Go On … and On … Forever?

Kramer Levin Naftalis & Frankel LLP on

The Internal Revenue Service (IRS), in a recently released memorandum from the Office of Chief Counsel (Chief Counsel Memorandum), has taken the position that the Employer Shared Responsibility Payment (ESRP) imposed by...more

Bricker Graydon LLP

ACA update: Form 1095-C deadline extended and other relief

Bricker Graydon LLP on

You’ve been at this Affordable Care Act reporting for years and are cruising on autopilot, right? Regardless of your confidence level, all employers need to note the extended due date for furnishing Form 1095-C to individuals...more

Ballard Spahr LLP

A Little Extra: IRS Ups ACA Reporting Relief

Ballard Spahr LLP on

Once again, the IRS has extended the deadline for furnishing Forms 1095-B and 1095-C to individuals. Reporting penalties will not apply to those who meet the applicable deadlines and complete the forms in good faith....more

Ballard Spahr LLP

IRS Extends ACA Reporting Deadline Again This Year

Ballard Spahr LLP on

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

Balch & Bingham LLP

2015 ESRP Responses in Review

Balch & Bingham LLP on

With the 2016 employer mandate tax assessment letters hitting employer desks this week, it seems like a good time to summarize our experience with the 2015 ESRP process. ...more

Holland & Hart LLP

IRS Is Sending ACA Penalty Notices to Employers

Holland & Hart LLP on

If you believe your company was subject to the Affordable Care Act (ACA) coverage requirements in 2015 (generally, all employers with 50 full-time or full-time equivalent employees), please take note that the Internal Revenue...more

Snell & Wilmer

Approaching Deadlines for Affordable Care Act Reporting

Snell & Wilmer on

As we recently reported in our “2017 End of the Year Plan Sponsor To Do List,” applicable large employers must continue to submit to the IRS and to employees information regarding offers of health coverage made to full-time...more

Davis Wright Tremaine LLP

Update #12: Distribution Deadline for Employer Form 1095-C for 2017 Extended

Davis Wright Tremaine LLP on

As it did last year, the IRS has again extended the date that employer Form 1095-C reports need to be distributed to employees. For 2017 reports, the deadline is now March 2, 2018, but the deadline for filing the reports with...more

Seyfarth Shaw LLP

Issue 116: Due Date Extended For Employers To Provide Reports To Employees

Seyfarth Shaw LLP on

This is the one hundred and sixteenth issue in our series of alerts for employers on selected topics on health care reform. This series of Health Care Reform Management Alerts is designed to provide an in-depth analysis of...more

Ballard Spahr LLP

IRS Extends ACA Reporting Deadline

Ballard Spahr LLP on

As it did last year, the IRS has extended the deadline for furnishing Forms 1095-B and 1095-C to individuals by 30 days. This reprieve will allow employers, health insurers, and other plan sponsors to distribute the forms on...more

FordHarrison

Watch out for IRS letters: IRS Begins Enforcing Employer Mandate

FordHarrison on

The IRS has recently begun enforcing the “employer shared responsibility” (ESR) provisions of the Affordable Care Act (the "Act"), which require employers having 50 or more full-time employees (or full-time equivalent...more

Amundsen Davis LLC

ACA Employer Mandate Penalty Letters Coming Before Year-End!

Amundsen Davis LLC on

With only 30-days to respond, employers should be watching their mail for Affordable Care Act (ACA) employer mandate penalty letters (IRS Letter 226J), coming before the end of 2017. Recent updates to the “Questions and...more

Saul Ewing LLP

Potential Year-End Surprise in Your Mailbox – A Letter from the IRS (updated)

Saul Ewing LLP on

The Affordable Care Act or ACA (a/k/a “Obamacare”) is not dead, yet. Employers are starting to receive letters from the IRS notifying them that they owe assessable payments (“penalties”) under the employer shared...more

Jackson Lewis P.C.

Your Not So Kind (Or Welcome) Early Holiday Gift From The IRS: Letter 226j

Jackson Lewis P.C. on

On more than one occasion since passing the Affordable Care Act (“ACA”), the IRS has given some type of early holiday “gift” to alleviate pending compliance concerns for employers. One of the most significant of these...more

Balch & Bingham LLP

IRS Form 14764: Response to Proposed Assessment of 2015 Employer Mandate Tax

Balch & Bingham LLP on

On November 17, the IRS published the Form that Applicable Large Employers must use to respond to IRS letters regarding proposed assessment of 2015 employer mandate taxes. Form 14764 is a paper, mail-in “ESRP Response” that...more

Saul Ewing LLP

Potential Year-End Surprise in Your Mailbox – a Letter from the IRS

Saul Ewing LLP on

The Affordable Care Act or ACA (a/k/a “Obamacare”) is not dead, yet. On November 2, 2017, FAQs 55-58 appeared, without fanfare, on the IRS’ ACA website. These FAQs outline the process the IRS will use to notify an applicable...more

Balch & Bingham LLP

At Last, Our Employer Mandate Tax Assessment Guidance Has Come Along

Balch & Bingham LLP on

Just days ago, “Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act,” No. 57 read as follows: Does the IRS expect to publish more information about the employer shared...more

Balch & Bingham LLP

“Hello? Chicken Little Here. Sky’s falling.”

Balch & Bingham LLP on

We don’t blame you for hearing that whenever someone warns of employer mandate taxes coming your way.  Nevertheless, we’re donning the chicken suit once again to keep you aware.  This time, we’ll keep it short and mainly...more

Balch & Bingham LLP

ACA Compliance Validation (ACV) System: Ready for Prime Time?

Balch & Bingham LLP on

ACA “repeal” proposals at this point seem like zombie extras – walking dead, and none of them purports to repeal employer mandate taxes that accrued in 2015. Collection is coming; only the timing is in question. ACV 2.0 is...more

Proskauer - Employee Benefits & Executive...

American Health Care Act – Key Takeaways for Employers and Plan Sponsors

Proskauer - Employee Benefits & Executive... on

On March 6, 2017, the House of Representatives’ Ways and Means Committee and Energy and Commerce Committee released budget reconciliation recommendations that will, after mark-up beginning on March 8th, form the American...more

Seyfarth Shaw LLP

Issue 106: ACA “Repeal and Replace” Bill Released, Faces Early Congressional Opposition

Seyfarth Shaw LLP on

This is the one hundred and sixth issue in our series of alerts for employers on selected topics on health care reform. This series of Health Care Reform Management Alerts is designed to provide an in-depth analysis of...more

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