Transition Relief

News & Analysis as of

New Employer Rules Soften Start of Healthcare Reform

It is a work in progress. There are so many moving parts to Healthcare Reform that implementing the Affordance Care Act (ACA) requires adjustments as theory meets reality. In July 2013, the deadline for large employers to...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

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

Coverage of Dependents: Final “Pay-or-Play” Regulations Exclude Stepchildren and Others; Extend Prior Transitional Relief

As previously reported, the IRS recently released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. Under the mandate, in order to avoid...more

The ERISA Litigation Newsletter - February 2014

The employee benefits issues to be considered by the U.S. Supreme Court continue to be of great significance to plan sponsors and fiduciaries. This month we review the Court's employee benefit decisions from 2013 and also...more

Another delay in the Affordable Care Act’s Employer Mandate - A Reprieve For Many Employers

The Obama administration announced last week that some mid-sized businesses would have an additional year to comply with the employer mandate or “pay or play” provisions of the Affordable Care Act. The employer mandate...more

Playing Kick the Can with the Affordable Care Act: The Administration Further Delays Employer Deadlines

The Treasury Department has announced further extensions for medium-sized and large-sized employers for compliance with the “employer mandate” of the Affordable Care Act (“ACA”). The employer mandate requires employers with a...more

Medium-Sized Employers Given a Temporary Break in PPACA Pay or Play Penalties

On February 12, 2014, the IRS published Final Regulations pertaining to the shared responsibility provisions of the Patient Protection and Affordable Care Act of 2010 (“PPACA”). Large employers are defined in PPACA as those...more

Administration issues new game-changing health care reform regulations

On February 11th, the Treasury Department issued its much-anticipated final regulations on the Affordable Care Act’s (ACA) so-called employer mandate, under which certain employers have to either (a) offer affordable,...more

Final “Pay or Play” Regulations Provide Transition Relief for Non-Calendar Year Plans

Last week, the IRS issued final regulations that provide additional guidance on the new “pay or play” rules (also called the employer shared responsibility rules) that will generally apply to employers’ group health plans...more

Affordable Care Act: Final Rules Provide Transition Relief for Key Provisions of the Employer Mandate

The U.S. Treasury Department has issued final regulations implementing the employer shared responsibility provisions, also referred to as the play-or-pay penalties, under the Patient Protection and Affordable Care Act (ACA)...more

Significant New Transition Relief Set Forth in Final ACA Shared Responsibility Regulations

On February 10, 2014, final regulations were published providing guidance to employers that are subject to the shared responsibility provisions regarding employee health coverage under the Affordable Care Act (ACA). Of the...more

They’re Back! Final Regulations On Employer “Pay-or-Play” Mandate Released – IRS Provides Transition Relief To Employers with...

On Tuesday, February 10, 2014, the IRS released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. ...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 51: Speculating about Code Section 4980H Transitional Relief

(Note: This is the first installment of a series of entries that Alden will be posting each week for the next 51 weeks as he counts down to the January 1st, 2015 ACA pay-or-play deadline). ...more

ACA Temporary Reinsurance Fees – Clues From HHS Guidance Of October 30, 2013

What is the "temporary reinsurance fee"? The Affordable Care Act ("ACA") requires the creation of a transitional reinsurance program for the first three years (2014-2016) of the state health insurance exchanges to help...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

Monthly Benefits Update - July 2013

Health Care Reform: IRS Transitional Relief Delays Pay or Play Reporting and Penalties - As we reported in an alert on July 3, the IRS has provided transitional relief to employers that delays pay or play reporting and...more

A Smooth Transition of the Family Business Requires a Solid Plan

On your last birthday you hit the half-century mark, and that milestone made you think about the future of the family business you run. You inherited it from your father and worked hard to expand it and make it successful....more

Legal Alert: IRS Issues Transition Relief Guidance on PPACA Reporting and Employer Penalty

On July 9, the Internal Revenue Service (IRS) released Notice 2013-45 (the Notice), granting transition relief from the “Employer Shared Responsibility” provisions and certain health plan reporting requirements under the...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

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

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

22 Results
|
View per page
Page: of 1