News & Analysis as of

Health Care Reform Update: Employers Must Begin Reporting Details of Health Coverage to IRS

The Patient Protection and Affordable Care Act (“ACA”) imposes significant new reporting requirements on employers providing self-insured group health coverage to their employees and employers subject to the shared...more

Final Regulations Issued Regarding Employer Reporting Requirements Under ACA

Recently issued final regulations on the employer reporting requirements under the Affordable Care Act (ACA) clarify and streamline the process for reporting information relating to the provision of minimum essential coverage...more

IRS outlines new reporting requirements for employers on health care coverage

As has been widely discussed since its enactment in 2010, the Affordable Care Act (ACA) imposes new penalties on individuals who do not have health care coverage and on certain large employers who do not offer health care...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 42: Treasury Department and IRS Issue Final Reporting Rules...

On March 5th, 2014, the Treasury Department and the IRS issued two final reporting rules of critical importance to employers...more

As Simple as Do-Re-Mi: Treasury and IRS Issue Final Rules on Employer Information Reporting under ACA

While no one would claim that understanding the Affordable Care Act (“ACA”) and all of its associated regulations is as simple as the chorus from a Jackson 5 song, the Treasury and the Internal Revenue Service announced final...more

IRS Grants Partial, Temporary Relief from the Affordable Care Act’s Employer Mandate

Under the Affordable Care Act’s Employer Mandate, employers with 50 or more full-time equivalent employees are required to offer affordable, minimum value health coverage to at least 95% of their full-time employees (and...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 47: The Reporting Conundrum

The Affordable Care Act establishes three new, high-level, reporting requirements: Code § 6051(a)(14) - Employers must report the cost of coverage under an employer-sponsored group health plan on an employee’s...more

Proposed Health Coverage Reporting Rules Under the Affordable Care Act

In September, the Internal Revenue Service (the "IRS") issued proposed regulations under Sections 6055 and 6056 of the Internal Revenue Code (the "Code") that establish annual health coverage information reporting and...more

IRS Business Reporting Requirements for the Affordable Care Act

As you may know, in July, 2013, the Obama administration delayed the implementation of the Affordable Care Act’s “employer mandate” for one year, until January 1, 2015. Part of the reason for the delay was to give the IRS...more

Group Health Plans: Year-End Action Items and Upcoming Changes

Group health plan sponsors turn their attention to completing 2013 tasks, implementing upcoming 2014 changes, preparing for the ACA Shared Responsibility requirement in 2015, and documenting recent extensive plan changes....more

Employee Benefits Update: 2013 Year End Plan Tasks

As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more

Treasury Department/IRS Issue Proposed Rules on Employer Reporting of Health Insurance Coverage Under the Affordable Care Act

In addition to imposing substantive requirements on health insurance issuers in the group and individual markets and employer-sponsored group health plans, the Patient Protection and Affordable Care Act (Act) imposes three...more

Monthly Benefits Update - September 2013

Health & Welfare Plans - Health Care Reform: FAQ Part XVI Addresses Insurance Exchange Notice and 90-Day Waiting Period Requirement. The Treasury, the Department of Labor and the Department of Health and Human...more

Data Collection Under The Sunshine Act

Data collection requirements under the Physician Payment Sunshine Act commenced August 1, 2013. This provision of the Patient Protection and Affordable Care Act and the corresponding regulations require an entity that is...more

Secretary of Labor Perez Addresses 2013 AFL-CIO Quadrennial Convention And Lays Out Progressive Agenda

AFL-CIO RESOLUTION ATTACKS OBAMACARE - On September 10, 2013, U.S. Secretary of Labor Thomas E. Perez, to a standing ovation from assembled labor leaders, addressed the AFL-CIO’s 27th quadrennial constitutional...more

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

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

Health Care Reform Update -- September 9th, 2013

In This Issue: Leading the News; Implementation of the Affordable Care Act; Other HHS and Federal Regulatory Initiatives; Other Congressional and State Initiatives; Other Health Care News; and Hearings and Mark-Ups...more

Proposed Employer Tax Rules Available For Obamacare

The U.S. Department of the Treasury and the Internal Revenue Service have published proposed rules establishing reporting requirements for employers and insurers under the Affordable Care Act (“ACA”), or Obamacare....more

Employment Law Newsletter - September 2013

In This Issue: - Obama Administration Postpones Health Care Reporting and Penalties Until 2015 - Severance Agreements: What Are They Good For? - Excerpt from Severance Agreements: What Are They Good For? ...more

Obama Administration Postpones Health Care Reporting And Penalties Until 2015

On Tuesday, July 2, the Treasury Department announced that the Administration will delay the Affordable Care Act’s mandatory employer and insurer reporting requirements for another year. These requirements will not take...more

Affordable Care Act Update IRS Issues Guidance on Delay of Employer Shared Responsibility Penalties and Reporting Requirements

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

Health Care Legal News - August 7, 2013 • Volume 3, Number 2

In This Issue: - IRS ISSUES TRANSITION RELIEF ON THE ONE-YEAR DELAY IN ACA’S INFORMATION REPORTING AND EMPLOYER SHARED RESPONSIBILITY RULES: On July 9, 2013, the IRS issued Notice 2013-45 which provides...more

Employers Face Compliance Options In Lights Of Delayed Implementation Of Pay Or Pay Mandate Under The ACA, But Other ACA...

On July 2, 2013, the Treasury Department’s announced that enforcement of the "Pay or Play" mandate under the ACA will be delayed until January 1, 2015. This announcement was followed by a brief notice from the IRS which...more

Transition Relief on Certain Information Reporting and Employer Shared Responsibility Provisions

The Internal Revenue Service has provided transition relief for 2014 from the information reporting requirements under Internal Revenue Code Sections 6055 and 6056, and from the employer pay-or-play penalties under Code...more

Large Employer Reporting Requirements and Penalties Mandated by Affordable Care Act Delayed One Year

The Treasury Department announced on Tuesday, July 2, 2013, that reporting requirements and penalties imposed on large employers under the Affordable Care Act (ACA) would be delayed one year, until January 1, 2015. ...more

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