News & Analysis as of September 19, 2024

Shared Responsibility Rule

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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 -

End of Year Issues Impacting Employer Health Plans

Sherman & Howard L.L.C. on 10/30/2015

With the end of 2015 fast approaching, employers should be aware of certain issues under the Patient Protection and Affordable Care Act (“ACA”), the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) and...more

ACA Countdown to Compliance - 52 Week Series For Employers

Mintz - Employment, Labor & Benefits... on 2/25/2015

In this volume, we have collected the 52 weekly blog posts that comprise the series entitled, The Affordable Care Act—Countdown to Compliance for Employers. The series appeared in the Mintz Levin Employment Matters Blog...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 3: Group Health Plan, Cafeteria Plan and Health FSA...

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

As applicable large employers grapple with the Affordable Care Act’s (ACA) employer shared responsibility (pay-or-play) rules, two questions arise with notable frequency...more

IRS' Final Employer Shared Responsibility Rules: Who is an "Applicable Large Employer"?

Foley & Lardner LLP on 4/25/2014

Earlier this year, the IRS issued final regulations that provide additional guidance on the employer shared responsibility rules (also called the “pay or play” rules) that will generally apply to employers’ group health plans...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

The Affordable Care Act—Countdown to Compliance for Employers, Week 39: Common Law Employees and Offers of Coverage on Behalf of...

Mintz - Employment, Labor & Benefits... on 4/1/2014

Distinguishing employees who are full-time from those who are not takes up a good deal of real estate in final regulations published in the Federal Register on February 12 implementing the Act’s employer shared responsibility...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

Final Rules Issued on Information Reporting for Employers and Insurers Under the ACA

Winthrop & Weinstine, P.A. on 3/11/2014

Today, the U.S. Department of the Treasury and the Internal Revenue Service published Final Rules to implement the information reporting provisions for insurers and certain employers under the Affordable Care Act ("ACA"),...more

Final Regulations Clarify Requirements Under Pay or Play Mandate and Extend Transition Relief for Some Employers

Sherman & Howard L.L.C. on 3/10/2014

On February 10, 2014, the IRS issued final regulations implementing the employer shared responsibility provisions (the “Pay-or-Play Mandate”) of the Patient Protection and Affordable Care Act (“PPACA”). The final regulations...more

Oh, What a Shock! Provisions of the ACA Delayed Again

Obermayer Rebmann Maxwell & Hippel LLP on 3/7/2014

In a move that will not come as a surprise to anyone who has been following the rocky implementation of the Affordable Care Act (“ACA”), the Obama Administration has yet again delayed important provisions of the ACA. In a...more

Monthly Benefits Update - February 2014

Franczek P.C. on 3/5/2014

Health & Welfare Plans - Health Care Reform: IRS Issues Final ACA “Pay or Play” Regulations - The IRS issued final regulations regarding the employer shared responsibility provisions under the Affordable Care...more

Final Employer "Play or Pay" Mandate Guidance: Employer Action Needed

Patterson Belknap Webb & Tyler LLP on 3/5/2014

The federal health care reform law enacted in 2010, known as the Affordable Care Act, added a provision to the Internal Revenue Code (“Code”) (Code Section 4980H) that, beginning on January 1, 2015, may subject employers to...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

Health Care Reform Update -- February 24, 2014

Mintz - Health Care Viewpoints on 2/25/2014

In This Issue: Implementation of the Affordable Care Act; Other Federal Regulatory Initiatives; Other Congressional and State Initiatives; and Hearings and Mark-Ups Scheduled. Excerpt from Implementation of the...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 44: The Top 10 Changes Made by the Final Treasury Regulations...

Mintz - Employment, Labor & Benefits... on 2/25/2014

In last week’s post on the topic of the recently issued final regulations under the Affordable Care Act’s employer shared responsibility (a/k/a “pay-or-play”) rules, we suggested that the final regulations broke little new...more

Health Care Reform – New Guidance For Employers And Relief For Mid-Size Employers

Akerman LLP - HR Defense on 2/25/2014

Employers in all industries are well aware of the complexities of the Affordable Care Act, and the seemingly constant barrage of guidance that interprets the health care reform requirements that apply to them. We have a...more

The First Pieces of Health Reform's Pay or Play Penalty Puzzle

Winstead PC on 2/21/2014

Early this week the Internal Revenue Service and Department of Treasury (the “IRS”) issued the first piece of the Affordable Care Act (“ACA”) penalty imposition jigsaw puzzle. It then followed up with 46 FAQs on the same...more

Playing Kick the Can with the Affordable Care Act: The Administration Further Delays Employer Deadlines

Spilman Thomas & Battle, PLLC on 2/21/2014

The Treasury Department has announced further extensions for medium-sized and large-sized employers for compliance with the “employer mandate” of the Affordable Care Act (“ACA”). The employer mandate requires employers with a...more

Final Regulations On Affordable Care Act's Employer Mandate Issued – Part 1

FordHarrison on 2/20/2014

Executive Summary: Under final regulations issued by the U.S. Treasury Department on February 10, 2014, employers with at least 50 but fewer than 100 employees will not be required to comply with the employer shared...more

New Final Regulations Provide Transition Relief For Employers From The Affordable Care Act's Employer Shared Responsibility...

Laner Muchin, Ltd. on 2/20/2014

On February 10, 2014, the Internal Revenue Service released final regulations pertaining to the Employer Shared Responsibility Mandate (commonly referred to as "Pay or Play") of the Patient Protection and Affordable Care Act...more

IRS “Pay or Play” Final Regulations Delay Compliance Date for Certain Employers, Reduce Penalty Exposure for Others

Foley & Lardner LLP on 2/20/2014

Earlier this week, the IRS issued final regulations that provide additional guidance on the new “pay or play” rules (also called the employer shared responsibility rules) that will generally apply to employers’ group health...more

Final Regulations Issued Regarding Employer Shared Responsibility Under the ACA

McDermott Will & Emery on 2/19/2014

Recently issued final regulations on the employer pay-or-play rules under the Affordable Care Act (ACA) clarify the requirement that employers provide health coverage to full-time employees and their dependents, or pay a...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 45: Focus on the Transition Rules under Final Treasury/IRS...

Mintz - Employment, Labor & Benefits... on 2/19/2014

The Treasury Department and the IRS last week issued long-awaited final rules implementing the Affordable Care Act’s employer shared responsibility (a/k/a “pay-or-play”) rules. Originally slated to take effect beginning...more

Preparing for the Affordable Care Act Employer Mandate

Sheppard Mullin Richter & Hampton LLP on 2/19/2014

As of January 1, 2015, the Patient Protection and Affordable Care Act (ACA--otherwise known as Obamacare) begins to impose certain health coverage requirements on employers who have at least 50 employees. Even though its...more

New Employer Mandate Relief

Poyner Spruill LLP on 2/18/2014

Final regulations issued on February 12, 2014 contain significant new relief from the employer mandate’s shared responsibility penalty under the Patient Protection and Affordable Care Act for 2015. Previous guidance delayed...more

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