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Plan Your Changes Before Changing Your Plans

There’s a comically profound scene in the second “Madagascar” movie. Penguin (management) and monkey (union) committees are negotiating a labor contract. After the monkeys seem to have secured what they want, they add a...more

“Whoaaa, Nellie!” Before Submitting Form 14765 …

Entering a football stadium many years ago, your nimble correspondent encountered unarmed security contractors wearing uniforms featuring the company logo – a big, red bull’s-eye – on the front of the baseball cap and on the...more

IRS Form 14764: Response to Proposed Assessment of 2015 Employer Mandate Tax

On November 17, the IRS published the Form that Applicable Large Employers must use to respond to IRS letters regarding proposed assessment of 2015 employer mandate taxes. Form 14764 is a paper, mail-in “ESRP Response” that...more

At Last, Our Employer Mandate Tax Assessment Guidance Has Come Along

Just days ago, “Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act,” No. 57 read as follows: Does the IRS expect to publish more information about the employer shared...more

Association Health Plans … Someday … Maybe

The October 12, 2017 “Executive Order Promoting Healthcare Choice and Competition Across the United States” gets things rolling, but this ball will have to roll up hill for months before it can roll downhill. Here’s...more

ACA Transgender Accommodation Mandate?

Readers will recall our surprise that so much of the rule-making under ACA § 1557 addressed transgender issues. We now have decisions from two federal district courts taking polar opposite positions on whether § 1557...more

“Understanding Your IRS Notice or Letter”

That’s the title of a web page that employers may find helpful upon receipt of an IRS communication asserting liability for employer mandate taxes under Code § 4980H. It should have an official notice (“CP”) or letter...more

Go for Launch in 10, 9, 8 …

Does the IRS expect to publish more information about the employer shared responsibility payment procedures? Yes. The IRS expects to publish guidance of general applicability describing the employer shared responsibility...more

“Hello? Chicken Little Here. Sky’s falling.”

We don’t blame you for hearing that whenever someone warns of employer mandate taxes coming your way.  Nevertheless, we’re donning the chicken suit once again to keep you aware.  This time, we’ll keep it short and mainly...more

When (and How) the Roll Is Called Up Yonder (Part II)

The Senate’s finest hours were not those spent in July 26, 2017 health care policy debate, which resumed July 27 at 10:00 am EDT. The bipartisan demagoguery did not diminish, but some Senators on each side rose above that...more

When (and How) the Roll Is Called Up Yonder (Part I)

Senate floor activity has made this the ACA’s biggest news week not involving Justice Roberts, but whatever news you have read, rest assured that it wasn’t really that simple. Let us preach on it. Shortly after noon EDT...more

ACA Compliance Validation (ACV) System: Ready for Prime Time?

ACA “repeal” proposals at this point seem like zombie extras – walking dead, and none of them purports to repeal employer mandate taxes that accrued in 2015. Collection is coming; only the timing is in question. ACV 2.0 is...more

The End … of Act II

The hero has disappeared in a cloud of suspicion and is presumed dead, so much so that supposed friends are found to be celebrating his passing. This is just as it should be at the end of Act II. Remember when Republicans...more

7/19/2017  /  1332 Waiver , Affordable Care Act , HHS

M.C. Escher and Erwin Schrodinger Walk into A Bar … Or Are They Walking Out? And How Can The CBO Be Sure?

The pundits and political partisans apparently stopped reading before the heading on page 9 of the CBO’s June 26 report on the Better Care Reconciliation Act (BCRA) Discussion Draft, “Uncertainty Surrounding the Estimates,”...more

Hull Speed, Codgers, and Pre-Existing Conditions: What Does the Senate Bill Do?

Many other things being equal, the longer the sail boat, the faster it can go before its bow wave defeats further speed increase. However, as any boat approaches its “hull speed,” an increasing amount of energy is required...more

Get Ready for “On The Motion to Amend the Amendment of the Amendment of the Amendment …”

The “Discussion Draft” released June 22, 2017 by the Senate Budget Committee carries the House Bill number (H.R. 1628) of the American Health Care Act, and kills taxes like the House bill, but there are major differences,...more

“But Officer, He Came Out of Nowhere!”

Lots of wrecks happen because drivers, staring at what’s directly in front of them, are unaware of dangers coming from other directions. This is an ACA blog, so right now we’re staring at the ACA changes being proposed by the...more

Updated Employer Mandate Tax Assessment Guidance: “Would You Believe …?”

Maxwell Smart, aka “Agent 86” in the 1960’s TV series Get Smart, claimed to have survived “fiendish” water torture – 300 gallons at the rate of one drop a minute. When disbelieved, he asked, “Would you believe a quart?” The...more

Chunks of Change for the Laboratories of Democracy*

In the wee hours of May 5, 2017, a state governor awoke, startled. Late on May 4, he or she had been briefed on the Patient and State Stability Fund and the Federal Invisible Risk Sharing Program described in § 132 of the...more

May The 4th Be with You

And if you are an ACA “Applicable Large Employer” (ALE), it was. The American Health Care Act, H.R. 1628, with last minute amendments noted in H. Rep. 115-109, passed the House of Representatives on Thursday afternoon,...more

ACA Retaliation: A Ca$e in Point

Most EEOC retaliation charges are dismissed if the supporting evidence is flimsy. So why should employers expect ACA retaliation charges to be more costly? Here’s why: Gallas v. The Medical Center of Aurora, DOL...more

The Surprise of Familiarity

Watching from afar the Scouts attempting to earn their orienteering merit badges, we could see it on the boys’ faces. They were lost; they were scared. They should have reached their destination an hour ago. Soon, these...more

And . . . the . . . CBO . . . Scooooores!

Here are the highlights we took (quickly) from yesterday afternoon’s Congressional Budget Office Cost Estimate for the American Health Care Act. The AHCA “would reduce federal deficits by $337 billion over the 2017-2026...more

ACA Repeal: The Middle Part

Screenplays, new business ventures and major legislation typically have problems in Act II. Hopes were raised so high in Act I. Now, things seem to drag on and on, pointlessly. Friends tell you to give up or start over...more

Developments February 6 – 10: Is the Price Right?

During the week reviewed, no new bill was introduced which, if passed, would repeal or replace the Affordable Care Act, and little else happened at the three main ACA enforcement agencies – DOL, HHS and IRS. Department...more

2/14/2017  /  Affordable Care Act , DOL , HHS , IRS , Repeal
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