Penalties, Affordable Care Act

Strategic Implementation of Employer Shared Responsibility Rules & 2014 Planning Considerations

by Shumaker, Loop & Kendrick, LLP on 5/14/2013

In This Presentation: •Welcome •Overview of the Employer Shared Responsibility Rules - Impact on Corporate Structure - Time Line Examples to Demonstrate Application of Measurement, Administrative & Stability...more

Treasury Proposes Minimum Value Rules for Health Plans

by Kurt Anderson, Brian M. Pinheiro | Ballard Spahr LLP on 5/9/2013

The U.S. Department of the Treasury has published proposed regulations that provide guidance on how an employer may determine whether its group health plan provides “minimum value.”...more

Employer Responsibility – Will You Pay or Play?

by Kathryn Paradise, David L. Woodard | Poyner Spruill LLP on 5/7/2013

Starting in 2014, provisions of the Patient Protection and Affordable Care Act become effective known as “Pay or Play” or “Employer Shared Responsibility.” Large employers will be faced with the decision whether to offer...more

The Affordable Care Act’s “Play-Or-Pay” Mandate: Who Is A Full-Time Employee For Purposes Of The Employer Shared Responsibility...

by Margret Warrick Truax | Perkins Coie on 4/23/2013

Recently, we published a Client Update explaining how the Play-or-Pay mandate, or Employer Shared Responsibility provision, under the Affordable Care Act (ACA) generally works. To summarize, we described how an employer...more

Play or Pay and Minimum Essential Coverage: What, When and How (Much)?

by George Kasper, Ira Reifer | Pullman & Comley, LLC on 4/19/2013

Beginning in 2014, the Affordable Care Act’s employer shared responsibility rules, the so called “play or pay” rules, impose penalties on an employer with more than 50 “full-time equivalent” employees (a large employer) if...more

Controlling the “Play or Pay Penalty” under Healthcare Reform

by Lori Oliphant | Winstead PC on 4/11/2013

Proposed rules issued under the Affordable Care Act clarify the determination of “large employer” status and the calculation of the penalty for controlled groups of employers. This guidance confirms that the penalty is...more

IRS Provides Additional Guidance for Non-Profit Hospitals

by Kate Stewart | Mintz Levin - Health Law on 4/10/2013

Last week, the IRS issued a Notice of Proposed Rulemaking (“2013 Proposed Rule”) regarding the community health needs assessment (“CHNA”) requirement of 26 U.S.C. § 501(r)(3) (added to the Internal Revenue Code by the...more

Higher Insurance Premiums For Smokers And The Obese

by Cynthia A. Augello | Cullen and Dykman LLP on 4/9/2013

The perils of smoking and obesity have long been the topic of conversation in doctors’ offices and between nagging family members. However, employers are jumping on the bandwagon by imposing higher health insurance premiums...more

Health law holds costly edicts for some companies

by Bernstein Shur on 4/9/2013

If Doug Newman of Richmond-based Newman Concrete wants a full staff next year, he may have to shoulder some additional costs, or pay a penalty. Newman’s family-run company pours concrete at job sites around Maine,...more

Healthcare Law -- Mar 25, 2013

by Manatt, Phelps & Phillips, LLP on 3/26/2013

In This Issue: What Does the ACA Mean for Employers?; Manatt’s Attorneys Honored for Exceptional Client Service; and Manatt Health Solutions Expands Our Talent Base to Support Your Growing Range of Challenges....more

New Employer Shared Responsibility Penalty Guidance: Timely Employer Action Needed

by Jessica Carter, David Glaser, Meridith Bogart Krell, Bernard O'Hare, Bruce Wolff | Patterson Belknap Webb & Tyler LLP on 3/20/2013

In This Alert: - A. What Is The Employer Shared Responsibility Penalty? - What Is The “Failure To Offer Coverage Penalty”? - How Is The “Failure To Offer Coverage Penalty” Calculated? - What Is...more

Employers and The Affordable Care Act: What Lies Ahead

by Roberta Watson | Trenam Kemker on 3/6/2013

As the Legislature decides whether Florida will implement certain provisions of the Affordable Care Act (ACA), businesses of all sizes are grappling with the impact of the law and the choices they must make. Employers in...more

Understanding The Impacts Of The Patient Protection And Affordable Care Act

by Brion Doyle | Varnum LLP on 3/5/2013

While many of the key provisions and requirements of "Obamacare" (otherwise known as the Patient Protection and Affordable Care Act ("ACA")) do not go into effect until 2014, there is much that can be done in 2013 to...more

CMS Publishes Physician Payment Sunshine Rules; Manufacturers and Group Purchasing Organizations Are Required to Submit Detailed...

by Frederick Ball, Elinor Hart | Duane Morris LLP on 2/25/2013

On February 1, 2013, the Centers for Medicare and Medicaid Services (CMS) published the long-awaited rules (the "Rules") detailing manufacturers' and group purchasing organizations' reporting requirements under Section 6002...more

Penalties and Measuring Periods for Large Employers - How to Assess Potential Liability under the Affordable Care Act

by Deborah Grace, Cynthia Moore | Dickinson Wright on 2/18/2013

Under the Affordable Care Act (“ACA”), a large employer is subject to penalties if it fails to offer to full-time employees and their dependents health coverage or if the coverage that it offers is not affordable or does not...more

The Affordable Care Act’s “Play Or Pay” Mandate: How It Works

by H. Vicky Chen, Margret Warrick Truax | Perkins Coie on 2/13/2013

The Affordable Care Act added the so-called “Play or Pay” mandate or “Employer Shared Responsibility” provisions to the Internal Revenue Code (the Code). Starting in 2014, certain employers may be subject to a penalty tax,...more

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

by King & Spalding on 2/7/2013

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

Benefits and Compensation Alert - January 2013: IRS Issues Proposed Regulations On The “Employer Shared Responsibility” Penalties...

by Eric Britton, James Culbreth, Jr., Gary Diesing, Vivian Folk, Wyatt Holliday, Susan McClay, Scott Newsom, Bennett Speyer | Shumaker, Loop & Kendrick, LLP on 2/5/2013

To make certain that 2013 will be as exciting as 2012, on January 2 the US Treasury issued proposed regulations under section 4980H of the Internal Revenue Code (“Code”), which was added to the Code by the Patient Protection...more

IRS Releases Proposed Regulations on the Affordable Care Act's Play or Pay Mandate

by Proskauer Rose LLP on 1/31/2013

On January 2, 2013, the Department of Treasury and Internal Revenue Service (collectively “IRS") published proposed regulations ("Proposed Regulations") on the Affordable Care Act's employer shared responsibility provisions,...more

IRS Issues Proposed Regulations on Affordable Care Act's "Play or Pay" Requirements – What Employers Need to Know

by Douglas Schwartz | Nossaman LLP on 1/15/2013

Starting in 2014, "large" employers (essentially, those with 50 or more "full-time" employees) must offer minimum health insurance coverage to full-time employees or face hefty penalties. These provisions (a.k.a "shared...more

Employer Alert -- January 2013: IRS Proposed Regulations On PPACA’S Shared Responsibility Provisions Full of New Year Surprises...

by Eric N. Athey, Kelley E. Kaufman | McNees Wallace & Nurick LLC on 1/14/2013

On December 28, 2012, the Internal Revenue Service (“IRS”) issued long-awaited proposed regulations regarding the “shared responsibility” penalty provisions of the Patient Protection and Affordable Care Act (“PPACA”). In...more

Mintz Levin - Employment, Labor & Benefits

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Penalties › Patient Protection and Affordable Care Act (PPACA)