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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... 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 -
Bricker Graydon LLP

Have you done your ACA affordability cost-share homework for the 2021 health plan year?

Bricker Graydon LLP on

The IRS recently released the 2021 ACA affordability percentage in Rev. Proc. 2020-36. The 2021 percentage has increased to 9.83 percent, up from the 2020 rate of 9.78 percent. Many employers and carriers are doing prep work...more

Kilpatrick

Employer Mandate Penalties Last Forever

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The Internal Revenue Service (IRS)’s Office of Chief Counsel recently issued a memorandum (the “CCM”) announcing that the Employer Shared Responsibility Payment (“Employer Penalty”) under Code Section 4980H is effectively not...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

Proskauer - Employee Benefits & Executive...

IRS Extends ACA Reporting Deadline and Issues Transition Relief

Proskauer - Employee Benefits & Executive... on

The IRS has not yet finalized the ACA reporting forms (i.e., the 1094-B/C and 1095-B/C) for the 2019 tax year, so it is no surprise that the IRS issued guidance this week extending the deadline to furnish the forms to...more

Stinson LLP

IRS Begins Issuing ACA Employer Mandate Penalty Notices

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Recently, the Internal Revenue Service (IRS) indicated that it would begin enforcing the Affordable Care Act (ACA) Employer Shared Responsibility provisions (commonly known as the "Employer Mandate"). Last week, the IRS...more

McDermott Will & Emery

Recent Government-Issued FAQs Clarify ACA Employer Mandate, Market Reforms

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Notice 2015-87 (the Notice) provides recent government guidance on the Affordable Care Act (ACA) employer mandate and market reforms. The Notice contains 26 frequently asked questions (FAQs) from the Internal Revenue Service...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 12 of 24): Deconstructing Form 1095-C, Parts II...

Mintz - Employment, Labor & Benefits... on

This series is devoted principally to the reporting requirements imposed by Internal Revenue Code §§ 6055 and 6056 as added by §§ 1502 and 1514 of the Affordable Care Act (ACA), respectively. The former reports offers of...more

Mintz - Employment, Labor & Benefits...

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

Mintz - Employment, Labor & Benefits... on

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

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

Pullman & Comley, LLC

Alert: Closing Affordable Care Act Loopholes

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The U.S. Departments of Labor, the Internal Revenue Service and the Department of Health and Human Services recently issued guidance clearly stating that employers may not, without incurring penalties, reimburse employees who...more

Spilman Thomas & Battle, PLLC

Don't Forget! Preparing for the Affordable Care Act Employer Mandate

Spilman Thomas & Battle, PLLC on

With 2015 just a few weeks away, employers with 100 or more full-time and full-time equivalent employees should be gearing up for the implementation of the Affordable Care Act (“ACA”) employer mandate, which subjects...more

Eversheds Sutherland (US) LLP

U.S. Supreme Court Agrees to Hear Arguments Involving Federal Health Insurance Exchange Subsidies

Eversheds Sutherland (US) LLP on

On Friday, the U.S. Supreme Court announced that it would review the U.S. Court of Appeals for the Fourth Circuit’s decision in King v. Burwell. In that case, the Fourth Circuit held that tax credits for health insurance...more

Ballard Spahr LLP

IRS Seeks to Curb Popularity of ‘Skinny’ Health Plans

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The Internal Revenue Service, in Notice 2014-69, has concluded that certain unconventional group health plan designs that offer limited or no coverage for in-patient hospitalization services and/or physician services will not...more

Ballard Spahr LLP

Health Plan ID Requirements and Other End-of-Year Considerations

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Employers and other health plan sponsors may be focused on preparing for the commencement of the employer mandate under the Affordable Care Act on January 1, 2015, but a number of other deadlines and developments are emerging...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

Akerman LLP - Health Law Rx

Federal Appeals Court in D.C. Strikes Down Key Aspect of Health Care Reform (Just Before the 4th Circuit’s Opposite Ruling) – Any...

Akerman LLP - Health Law Rx on

On Tuesday, the U.S. Court of Appeals for the District of Columbia Circuit, in a 2-1 ruling by a three judge panel, invalidated an Internal Revenue Service regulation that interpreted section 36B of the Affordable Care Act...more

Akerman LLP - Health Law Rx

IRS Disallows Shifting Employee Health Coverage Burden to Exchanges

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Certain employers hoped that they had discovered a way to "have their cake and eat it too". In response to the looming employer mandate for employers with 50 or more employees – the requirement to offer full - time employees...more

Cozen O'Connor

IRS Says It Will Penalize Employers Dumping Employees into Obamacare

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Before the ink on the Affordable Care Act was dry, prudent employers were analyzing the law to identify ways to save money and avoid many of the punitive aspects of the law....more

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