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Employer Mandates › Internal Revenue Service › Healthcare Reform

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 -
Kelley Drye & Warren LLP

Health Care Reform Changes and Other Updates

Kelley Drye & Warren LLP on

This Advisory provides a summary of recent developments impacting Affordable Care Act (“ACA”) requirements applicable to employers, as well as other recent changes impacting employer-sponsored health plans. ACA...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

Franczek P.C.

Recent Developments in Affordable Care Act Compliance: Employer Obligations for 2018 and Beyond

Franczek P.C. on

Over the past year, there has been a significant focus in the press on various attempts to overhaul or repeal key elements of the Affordable Care Act (“ACA”), which was originally passed into law almost eight years ago. While...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

Carlton Fields

Executive Orders May Be Asking Too Much of Regulators

Carlton Fields on

On October 12, President Trump signed Executive Order 13813, asking the Department of Labor (DOL) to consider allowing small employers to join together to self-insure or purchase insurance as a large group (creating...more

Proskauer Rose LLP

ERISA Newsletter - Third Quarter 2017

Proskauer Rose LLP on

Editor's Overview - As we have observed on other occasions, the ERISA class action plaintiffs' bar has, for several years now, honed in on 401(k) plan fiduciaries and their decisions to select and retain investment options...more

Proskauer - Employee Benefits & Executive...

Health Care Reform Roundup – Issue 9

Proskauer - Employee Benefits & Executive... on

After health care reform efforts failed in late-Spring/early-Summer, things have been quiet. However, Congress returned to DC this week. Although legislative focus now appears to be on general tax reform, we expect some...more

Akerman LLP - Health Law Rx

House Republican Health Care Bill: Good News for Health Insurance Executives

Akerman LLP - Health Law Rx on

An Affordable Care Act (ACA) provision that is often-overlooked by the media, but has impacted the ability of insurers and their non-insurance related entities, in their role as employers, to take tax deductions for certain...more

Orrick, Herrington & Sutcliffe LLP

House Bill to Repeal and Replace Certain Aspects of the Affordable Care Act

Orrick, Herrington & Sutcliffe LLP on

On March 6th, House Republicans introduced a bill called the American Health Care Act to repeal and replace the Affordable Care Act. The House Ways and Means Committee will hold a hearing on the revenue and tax provisions of...more

Ballard Spahr LLP

Health Care Reform in Transition While Congress Deliberates

Ballard Spahr LLP on

Changes are imminent for the Affordable Care Act and a range of other laws and regulations affecting the health care industry. Ballard Spahr attorneys established a Health Care Reform Initiative in 2008 to monitor and analyze...more

Franczek P.C.

IRS Grants Extension of ACA Information Reporting Deadline and Provides Good Faith Standards for 2016 Information Reports

Franczek P.C. on

The IRS recently issued Notice 2016-70, which extends certain 2017 deadlines for employer information reporting under the Affordable Care Act (ACA) on health coverage offered to individuals during the 2016 calendar year. The...more

Poyner Spruill LLP

Update on ACA Reporting (Forms 1095-C and 1094-C) – Round Two

Poyner Spruill LLP on

The Internal Revenue Service just issued Notice 2016-70 granting certain transitional relief in regards to 2016 ACA reporting requirements. In particular this Notice: - Postpones the due date to provide 2016 Form...more

Perkins Coie

Will Employers’ ACA Obligations Change Under the Trump Administration?

Perkins Coie on

During his campaign, President-elect Trump promised to make the repeal and replacement of the Affordable Care Act (ACA) a priority. Now that the election is over, what should employers expect? We don’t have a crystal ball,...more

Ballard Spahr LLP

Hot Topics in Employer Health Benefits

Ballard Spahr LLP on

As we start looking forward to 2017, and as many employers head into annual enrollment periods this fall, employers need to be aware of recent changes in the law that have a significant impact on health benefit plans. This...more

McNees Wallace & Nurick LLC

IRS Addresses Health Coverage Opt-Out Payments Under the Affordable Care Act

McNees Wallace & Nurick LLC on

As the cost of providing health coverage increased over the past fifteen years, many employers began to offer employees cash payments if they “opted out” of coverage. Some expected that the Affordable Care Act (ACA) would...more

Ballard Spahr LLP

Reporting for ACA Mandates: Final Forms and Additional Guidance

Ballard Spahr LLP on

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

Snell & Wilmer

EAPs That Meet Four Requirements May Avoid Application of Health Care Reform

Snell & Wilmer on

Benefits provided through an employee assistance program (“EAP”) may be considered group health plan coverage, which would subject the EAP to the health care reform requirements mandated by HIPAA and the Health Care Reform...more

Carlton Fields

Your New Year’s Resolutions Should Include Affordable Care Act Compliance

Carlton Fields on

Since its enactment more than four years ago, the Affordable Care Act (ACA) has made several significant changes to health care. Provisions implemented in 2014 included state and federal exchanges, health insurance premium...more

Littler

ACA Outlook: What Will 2015 Hold for the Affordable Care Act and Employers?

Littler on

For many employers, the effective date of the Affordable Care Act's "play-or-pay" mandate is only weeks away. The impending deadline comes amid questions about the future—and perhaps viability—of the law itself. Entering...more

Cozen O'Connor

Health Care Reform Implementation Update

Cozen O'Connor on

We are now more than two weeks into the Affordable Care Act (ACA’s) second open enrollment period, and 765,000 individuals have obtained coverage through HealthCare.gov. On Capitol Hill, House lawmakers filed a lawsuit...more

Cozen O'Connor

Health Care Reform Implementation Update

Cozen O'Connor on

Congress is in recess and therefore much of the action surrounding the Affordable Care Act (ACA) is at the agency level. However, Congressman Darrel Issa (R-CA) did subpoena the U.S. Department of Treasury for their records...more

Mintz - Employment, Labor & Benefits...

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

Mintz - Employment, Labor & Benefits... on

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

Franczek P.C.

IRS Issues Draft Forms for Coverage Reporting Requirements under the Affordable Care Act

Franczek P.C. on

The Internal Revenue Service (IRS) has released draft versions of forms that will be used by employers to report health coverage information required under the ACA’s employer shared responsibility rules. As we have written in...more

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