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Health Insurance Employer Mandates Individual Mandate

Venable LLP

Fast-Approaching Deadlines for ACA Reporting and Similar State Reporting

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This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting. Generally, reporting that relates to health coverage in one calendar year is due early...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Employers (Including Municipalities) Still Required to File IRS Forms Despite Changes to Affordable Care Act Individual Mandate

If you watch the news, you may have heard that the requirement known as the “individual mandate” under the Affordable Care Act, which generally requires that individuals either obtain health insurance or pay a penalty, was...more

Kramer Levin Naftalis & Frankel LLP

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

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

Burr & Forman

Ho, Ho, Ho, ACA Reporting Relief Five Years in a Row

Burr & Forman on

Since 2015, employers and health insurers have been required to report health plan coverage information to the IRS and to individuals. Why? The information is necessary in order for the IRS to administer certain portions of...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

Ogletree, Deakins, Nash, Smoak & Stewart,...

An IRS Holiday Gift: 2019 Affordable Care Act Reporting Relief

The Internal Revenue Service (IRS) issued Notice 2019-63 on December 2, 2019 providing some relief from Affordable Care Act (ACA) reporting requirements. The notice provides relief consistent with that provided in the past...more

Ballard Spahr LLP

A Little Extra: IRS Ups ACA Reporting Relief

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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

Fisher Phillips

States Give New Life To The Individual Mandate

Fisher Phillips on

The Tax Cuts and Jobs Act (TCJA), passed at the end of 2017, effectively repealed the individual mandate under the Affordable Care Act (ACA) by reducing the tax penalty to zero. Thus, while the ACA still requires individuals...more

Seyfarth Shaw LLP

Issue 118: Texas Judge Rules That The Affordable Care Act (Obamacare) is Unconstitutional -- Without Consequence (For Now)

Seyfarth Shaw LLP on

On December 14, 2018, District Judge Reed O’Connor of the United States District Court for the Northern District of Texas ruled that the Affordable Care Act or ACA (a/k/a “ObamaCare”) is unconstitutional and therefore...more

Proskauer - Employee Benefits & Executive...

District Court Declares Entire Affordable Care Act Unconstitutional – What It Means for Employers and Plan Sponsors

In a surprising turn of events, on Friday, December 14th, a district court judge in the Northern District of Texas declared that the Affordable Care Act’s (“ACA”) individual mandate is unconstitutional and that, a result, the...more

Ballard Spahr LLP

District Court Rules ACA Unconstitutional

Ballard Spahr LLP on

The Affordable Care Act returned to the front page this weekend when a federal district court in Texas issued an opinion striking down the entire law as unconstitutional. ...more

Littler

ACA Still in Effect, Despite New Federal Court Ruling

Littler on

On December 14, 2018, a Texas federal court declared the entire Affordable Care Act (ACA) unconstitutional. Despite this broad holding (and clickbait headlines), employers should not expect to see any significant changes to...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

Davis Wright Tremaine LLP

Update #11: Individual Mandate Eliminated by New Tax Law: Effect on Employers and Individual Market

The new Tax Cuts and Jobs Act eliminates the ACA’s individual mandate to maintain minimum essential coverage, and the penalty for failure to do so, effective in 2019. While President Trump tweeted that this “effectively...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

BakerHostetler

Capitol Hill Healthcare Update

BakerHostetler on

Republicans’ last-ditch effort to overhaul the Affordable Care Act (ACA) suffered potentially fatal blows as GOP senators in recent days voiced either outright opposition to or serious reservations about legislation pushed by...more

Proskauer - Employee Benefits & Executive...

Health Care Reform Roundup – Issue 9

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

Dickinson Wright

IRS Reminder that ACA Employer and Individual Tax Penalties Are Not Waived

Dickinson Wright on

With all the heated rhetoric surrounding the Affordable Care Act ("ACA"), including the President's Executive Order issued on January 20, 2017 and the recent efforts to repeal and replace the law, employers and individuals...more

Balch & Bingham LLP

When (and How) the Roll Is Called Up Yonder (Part II)

Balch & Bingham LLP on

The Senate’s finest hours were not those spent in July 26, 2017 health care policy debate, which resumed July 27 at 10:00 am EDT. The bipartisan demagoguery did not diminish, but some Senators on each side rose above that...more

Akerman LLP - HR Defense

Preparing for the Unknown: Open Enrollment 2017

With Open Enrollment season just around the corner, employers have been hoping for answers regarding the direction of health insurance under the Trump Administration. However, it’s looking like clarity is a long way off....more

Littler

WPI Insider Briefing: Workplace Policy under the Trump Administration Begins to Take Shape as "Repeal and Replace" of the ACA...

Littler on

Five months into President Trump's term, his administration's workplace policy is beginning to take shape. From notable developments at the Department of Labor (DOL), to long-awaited nominations to the National Labor...more

Sheppard Mullin Richter & Hampton LLP

Part VII: The Senate’s Response to the American Health Care Act

Caveat: As of the date of this writing, there are indications that revisions to the Better Care Reconciliation Act of 2017 (“BCRA”) are in the works and may be issued as soon as Friday, June 30, 2017. If a revised BCRA is...more

Proskauer - Employee Benefits & Executive...

Better Care Reconciliation Act – Key Takeaways for Employers and Plan Sponsors

On June 22, 2017, the Senate released its much anticipated health care reform legislation – the Better Care Reconciliation Act (“BCRA”) (linked to amended version released June 26, 2017). In many respects the BCRA is similar...more

Arnall Golden Gregory LLP

Senate Revises American Health Care Act

On Thursday, June 22, 2017, Senate Republicans revealed their draft revisions to the American Health Care Act of 2017 (“AHCA” or the “House bill”) which passed the House in May of this year. The Senate version was prepared by...more

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