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The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 15 of 24): Coding Form 1095-C, Part II for...

As we noted in a previous post, the recently issued final 2015 Instructions for Forms 1094-C and 1095-C changed certain of the rules relating to the reporting for offers of COBRA coverage where the COBRA qualifying event...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 14 of 24): Coding Form 1095-C, Part II for...

When reporting offers of coverage to full-time employees under the Affordable Care Act’s (ACA) employer shared responsibility rules, much of the detail appears in Part II of IRS Form 1095-C, Lines 14, 15 and 16. For the most...more

Pittsburgh Paid Sick Leave Act Goes Into Effect January 11, 2016

The City of Pittsburgh recently became the second city in Pennsylvania to enact a paid sick leave law, with Mayor William Peduto signing the Paid Sick Days Act into law on August 13, 2015.  While the Act is facing legal...more

SEC Pay Ratio Rules — A Recipe for Compliance and Model Disclosure

The SEC recently adopted its final pay ratio disclosure rules. Commencing in early 2018, public companies[1] will have to disclose (i) their CEO's total annual compensation, (ii) the median total annual compensation of all...more

SEC Adopts Pay Ratio Rules

On August 5, 2015, the Securities and Exchange Commission (“SEC”) adopted rules, as directed by Congress in Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Section 953(b)”), to require...more

SEC Issues Final Rule on Pay Ratio Disclosure

Nearly two years after issuing the proposed rule, the U.S. Securities and Exchange Commission (SEC) on August 5, 2015, adopted by a 3-2 vote, the final rule on CEO-to-median employee pay ratio disclosure in what has become...more

Limiting an Employee’s Hours to Avoid Offering Group Health Plan Coverage Under the Affordable Care Act: Evaluating the Risks...

Business leaders and human resources and employee benefits professionals are well aware of potential minefields for employer group health plan sponsors under the Affordable Care Act (ACA). Large employer plan sponsors are...more

N.Y. State Fast Food Workers Likely To Win $15 Minimum Wage Raise

As previously reported, Gov. Andrew Cuomo in May empaneled a three-person wage board (the Board) to study and fix perceived wage inequality suffered by New York’s fast food workers – including by recommending whether, and by...more

Oregon Becomes Fourth State to Pass Paid Sick Leave Law

On June 12, 2015, the Oregon legislature passed Senate Bill 454, legislation that will require most employers with 10 or more employees in Oregon to provide employees with up to 40 hours per year of paid sick leave. As...more

Tacoma is the Third Washington City to Mandate Paid Leave

Earlier this year, the City Council of Tacoma, Washington approved a Paid Leave Ordinance (“Ordinance”).  Starting February 1, 2016, nearly all private sector employers must provide employees who work in Tacoma specified...more

Proposed Regulations Shed Light on Unanswered Massachusetts Sick Leave Questions

On November 4, 2014, Massachusetts voters approved a ballot question that requires all private-sector employers to provide employees with up to 40 hours of sick leave per calendar year....more

Starting a New Business: What Employers Need to Know About Health Benefits

Starting a new business can be very stressful, and with any successful business comes the added stress of hiring and retaining employees. To attract good employees, employers generally need to offer health benefits. ...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 23: The Impact of Employment Contract Terms on Variable Hour...

For applicable large employers (i.e., employers who employed at least 50 full-time and full-time equivalent employees on business days during the preceding calendar year) endeavoring to comply with the Affordable Care Act’s...more

Important Changes Coming for Illinois Employers

Beginning January 1, 2015, Illinois state law may require Illinois employers employing one or more employees to provide "reasonable accommodations" to part-time and full-time employees, probationary employees, new employees,...more

Final ACA Shared Responsibility Regulations Released

Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies. The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more

IRS Final Rule Partially Delays ACA Employer Shared Responsibility Requirement

On January 10, 2014, the Internal Revenue Service (IRS) released final regulations governing the employer shared responsibility provisions of the Affordable Care Act (ACA). The final rule addresses application of the...more

Mirabilio v. Regional School District 16: Reduction in Hours v. Termination of Employment

In these fiscal times, school districts are confronted with difficult choices in restructuring their teaching workforce, with districts often having to consider the elimination of teaching positions. A recent court case...more

Auto-Enrolment: How To … Approach The Assessment Of Atypical Workers

INTRODUCTION It is now just over a year since the first employers reached their automatic enrolment staging dates and therefore many of the practical issues that arise for employers when implementing the reforms are now...more

Healthcare Reform Update: The Top Five Questions Employees Will Be Asking On October 1

As previously reported on this blog, employers are required to provide a notice to employees regarding coverage options under the new Health Insurance Marketplaces created by the Affordable Care Act that are scheduled to be...more

Religious Institutions Update: April 2013

Implementation of the Patient Protection and Affordable Care Act (PPACA) is in full swing. The law requires non-exempt religious organizations with fewer than 50 full-time employees to determine whether they are a large...more

Affordable Care Act — Start Your FTE Countdown Now

Little over a year from now, many significant aspects of the Patient Protection and Affordable Care Act (ACA) will kick in. Among other things, beginning in 2014, covered employers must provide health insurance to all...more

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