News & Analysis as of September 23, 2024

Internal Revenue Service

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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 -

Employers Must Remain Vigilant in Addressing IRS Letters 226J for Employer Shared Responsibility Payments

Laner Muchin, Ltd. on 4/10/2024

As we’ve previously discussed, the IRS started issuing Letters 226J in late 2017. It continues to send these letters to employers each year proposing that the employer owes an Employer Shared Responsibility Payment (ESRP) for...more

Employers Will See Increased ACA Penalties in 2023

Trusaic on 2/16/2023

Employers, take note: 2023 brings heftier IRS penalties for failure to comply with the ACA’s Employer Mandate. Under the ACA’s Employer Mandate, ALEs, or employers with 50 or more full-time and full-time equivalent...more

Understanding ACA Affordability for 2023 Tax Year

Trusaic on 11/16/2022

Since ACA reporting was first required by employers in 2015, the affordability component under the Employer Mandate was established each year by indexing the standard of 9.5%. This has always been the case, that is, until...more

Fun for the Whole Family: More ACA Subsidies Apply

McDermott Will & Emery on 11/1/2022

On October 11, 2022, the US Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations to modify how affordability under the Affordable Care Act (ACA) is determined for an offer of...more

Under Developing IRS Guidance (Not Final), an Employer Would Be Able to Fully Satisfy ACA’s Employer Mandate Without Maintaining...

Foley & Lardner LLP on 1/15/2019

Takeaway Message: A recent IRS notice provides a future path for employers to avoid ACA employer mandate penalties by reimbursing employees for a portion of the cost of individual insurance coverage through an...more

Issue 115: Ready or Not, Here Come ACA Employer Mandate Penalty Notices

Seyfarth Shaw LLP on 11/14/2017

This is the one hundred and fifteenth 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

Religious Institutions Update: August 2016

Holland & Knight LLP on 8/19/2016

When was the last time your organization reviewed your insurance policies? Not all policies are equal. Many religious organizations are underinsured. Most should have general liability, property, professional liability,...more

Employers Will Begin Receiving Premium Subsidy Award Notices From The Health Care Exchange in 2016

Laner Muchin, Ltd. on 10/5/2015

Beginning in 2016, the Centers for Medicare & Medicaid Services (CMS) will begin its process of verifying the eligibility of recipients who receive the Affordable Care Act’s (ACA) advanced premium tax credit to help purchase...more

Healthcare.gov: No 2015 Employer Subsidy Notices

Balch & Bingham LLP on 9/22/2015

On September 18, 2015, the Centers for Medicare and Medicaid Services (CMS) published a set of “Frequently Asked Questions Regarding the Federally-Facilitated Marketplace’s (FFM) 2016 Employer Notice Program.”...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 4 of 24): Highlights from the Draft 2015...

Mintz - Employment, Labor & Benefits... on 8/11/2015

The IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C (“2015 Instructions”). These are the forms that employers with 50 or more full-time employees (including full-time equivalent employees) in the...more

The Impact of King v. Burwell on “Applicable Large Employers”

Mintz - Employment, Labor & Benefits... on 7/7/2015

Reports in the popular media portrayed King v. Burwell as a case involving premium tax subsidies used to purchase health insurance from public exchanges or marketplaces under the Affordable Care Act (ACA). According to an...more

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

Littler on 12/19/2014

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

Supreme Court Will Decide Whether Citizens in NC and 26 Other States Can Receive Tax Credits for Health Care Premiums!!

Williams Mullen on 11/13/2014

With a decision that, I can only imagine, ricocheted against the White House walls, the Supreme Court granted certiorari to hear King v. Burwell this past Friday, November 7, 2014, despite Obama’s administration’s request for...more

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

Eversheds Sutherland (US) LLP on 11/12/2014

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

The Affordable Care Act—Countdown to Compliance for Employers, Week 20: 9.5% ≠ 9.56% (And Why It Matters to Applicable Large...

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

While employers sometimes view the Affordable Care Act’s employer shared responsibility (or “pay-or-play”) rules in isolation, they don’t operate that way. Instead, they exist side-by-side with other provisions of the Act. In...more

Monthly Benefits Update - July 2014

Franczek P.C. on 8/5/2014

Two federal appeals courts issued contradictory rulings on the validity of subsidies for the purchase of health insurance under the federal marketplace established pursuant to the Affordable Care Act (ACA). On July 22, a...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 22: Charting the Future of the Premium Subsidies (and Employer...

Mintz - Employment, Labor & Benefits... on 7/28/2014

On July 22, 2014, two federal appellate courts issued conflicting decisions, within hours of each other, regarding the IRS final rule published on May 23, 2012 (the “IRS Rule”), intended to implement the exchange-related tax...more

Of Mice and Elephants: Halbig and King and The Struggle of Two Federal Appeals Courts to Find Meaning in Words That May or May Not...

Proskauer - Employee Benefits & Executive... on 7/25/2014

At issue in Halbig v. Burwell and King v. Burwell is whether or not subsidies to buy insurance on an exchange are available in both state and federal exchanges. On its face the Affordable Care Act (“ACA”) provides for...more

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 7/24/2014

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

Contrasting Opinions in Health Care Law Rulings

Brownstein Hyatt Farber Schreck on 7/24/2014

This week, the U.S. Court of Appeals for the D.C. Circuit and the Fourth Circuits released opinions regarding the federally run health care exchanges under the ACA. Specifically, the cases explore subsidies provided to...more

Health Care Alert: ACA Health Insurance Subsidies Called into Question by DC Circuit

Stoel Rives LLP on 7/23/2014

Yesterday, a divided three judge panel of the United States Court of Appeals for the DC Circuit struck down the IRS regulation allowing federal premium subsidies for individuals buying health insurance at...more

Affordable Care Act Update April 7, 2014: High Courts Vet Key Provisions Of The Affordable Care Act Government Extends Enrollment...

Akerman LLP - Health Law Rx on 4/9/2014

March 2014 has produced quite a bit of activity regarding the Patient Protection and Affordable Care Act ("ACA"). On March 24, 2014, oral argument was held in the latest challenges to the ACA in Sebelius v. Hobby Lobby...more

IRS Issues Proposed Regulations on Information Reporting under the Affordable Care Act

McDermott Will & Emery on 9/12/2013

Recently issued guidance clarifies annual information reporting requirements for insurers and employers under the Affordable Care Act (ACA). The required reporting enables the Internal Revenue Service to determine compliance...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

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