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Individual Mandate › Patient Protection and Affordable Care Act (PPACA) › Penalties

The term "Individual Mandate" typically refers to a requirement under the Patient Protection and Affordable Care Act of 2010 that all United States residents must obtain "minimum essential... more +
The term "Individual Mandate" typically refers to a requirement under the Patient Protection and Affordable Care Act of 2010 that all United States residents must obtain "minimum essential healthcare coverage" unless they qualify for one of eight exemptions under the Act.  The Act defines "minimum essential coverage" and levies penalties against individuals who fail to comply with the mandate.    less -
McAfee & Taft

IRS announces relief for certain Form 1094/1095 reporting requirements

McAfee & Taft on

In a similar move as in previous years, the IRS has issued relief from certain Form 1094-C and 1095-C reporting requirements under the Affordable Care Act relating to employee health plans, as well as relief from certain...more

Groom Law Group, Chartered

Texas, et. al., v. U.S. – The Fifth Circuit Rules

Groom Law Group, Chartered on

As you may recall, in late September, we expected a decision from the Fifth Circuit in Texas v. United States—the case challenging the constitutionality of the Patient Protection and Affordable Care Act (ACA)—in the fall of...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

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

Bass, Berry & Sims PLC

The Better Care Reconciliation Act: Similarities to House Health Care Bill, Preserves Parts of ACA

Bass, Berry & Sims PLC on

On June 22, 2017, Senate Republicans released a draft of the Better Care Reconciliation Act (BCRA), their much-anticipated version of the legislation to "repeal and replace" the Affordable Care Act (ACA). Despite rumors of a...more

Bass, Berry & Sims PLC

Key Provisions of the American Health Care Act

Bass, Berry & Sims PLC on

On March 6, 2017, Republicans in the House of Representatives unveiled two bills that aim to repeal and replace the 2010 Patient Protection and Affordable Care Act (ACA). The bills, collectively called the American Health...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 6 of 24): Reporting Group Health Plan Opt-Out...

Mintz - Employment, Labor & Benefits... on

Under a common strategy for controlling group health care plan costs, employers sometimes adopt arrangements under which an employee is offered cash as an incentive to waive coverage. These arrangements are colloquially...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

Ballard Spahr LLP

IRS Issues Proposed Regulations on Employer-Provided Health Care Coverage Reporting Requirements

Ballard Spahr LLP on

The Internal Revenue Service has issued proposed regulations on reporting requirements under the Affordable Care Act (ACA). The regulations, released on September 9, 2013, address two separate ACA reporting requirements: one...more

Epstein Becker & Green

HEAL Advisory: Employer Mandate Delayed—Employers Get Welcome Relief from Penalties Until 2015, but Many Questions Remain

Epstein Becker & Green on

In reaction to employers' concerns about the many difficulties posed in efforts to comply with the Employer Mandate provisions of the Affordable Care Act ("ACA"), the Obama administration ("Administration") announced late...more

King & Spalding

CMS and IRS Publish Proposed Rules on Exemption to Individual Mandate Financial Penalty

King & Spalding on

CMS and the Internal Revenue Service (IRS) issued two proposed rules on January 30, 2013 setting forth the exemptions an individual may satisfy to avoid financial penalties associated with the Patient Protection and...more

McNees Wallace & Nurick LLC

Crystal Ball Perspective: Will Healthcare Reform be Repealed if Romney Wins the Presidential Election?

McNees Wallace & Nurick LLC on

In this video, attorney Eric Athey, Co-Chair of the McNees Labor and Employment group, discusses the possibility of a repeal of PPACA. Mitt Romney has pledged that, if elected, he will work to repeal the Act. However, given...more

Gray Reed

Q&A on the U.S. Supreme Court's Decision on Healthcare Reform

Gray Reed on

On June 28, 2012, the U.S. Supreme Court issued its long-awaited ruling on the constitutionality of President Obama's health care reform legislation. The decision resulted in numerous questions due to the complexity of the...more

Pillsbury Winthrop Shaw Pittman LLP

Health Care Reform Update: Supreme Court Ruling Mandates Timely Employer Actions

Pillsbury Winthrop Shaw Pittman LLP on

The Supreme Court’s decision in National Federation of Independent Business v. Sibelius upholding the Patient Protection and Affordable Care Act (PPACA) leaves in place the market reforms and tax provisions that have become...more

Manatt, Phelps & Phillips, LLP

Manatt Analysis of the Supreme Court Ruling on the ACA

Manatt, Phelps & Phillips, LLP on

The long-awaited Supreme Court decision brings clarity to the future of health care reform and the implementation of the Affordable Care Act (ACA). The following represents Manatt’s first take on the ruling and its...more

Fisher Phillips

Supreme Court Upholds Healthcare Reform - It's Time for Employers To Get To Work

Fisher Phillips on

Today the U.S. Supreme Court issued its long-awaited decision on the Patient Protection and Affordable Care Act (ACA). In what is easily the most significant decision this term, and arguably one of the most important rulings...more

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