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Labor & Employment Health Tax

Read need-to-know updates, commentary, and analysis on Labor & Employment issues written by leading professionals.

Employer Mandate Penalty Letters from the IRS Are on the Way

by Jones Day on

In the next few months, the IRS will begin sending letters notifying employers that they may owe a penalty for failing to offer health coverage under the Affordable Care Act's Employer Mandate for the 2015 calendar year. The...more

IRS Prepares to Enforce ACA Employer Mandate

by Ballard Spahr LLP on

The IRS has announced its intent to begin enforcing the employer-shared responsibility provisions (otherwise known as the employer mandate or pay-or-play provisions) of the Affordable Care Act for the 2015 calendar year....more

State and Federal Government Move to Enforce Employer Health Care Assessments

by Foley Hoag LLP on

On Tuesday, November 7, 2017, the Massachusetts Executive Office of Labor and Workforce Development issued proposed regulations to implement the Employer Medical Assistance Contribution (EMAC) supplemental assessment that was...more

Issue 115: Ready or Not, Here Come ACA Employer Mandate Penalty Notices

by Seyfarth Shaw LLP on

This is the one hundred and fifteenth issue in our series of alerts for employers on selected topics on health care reform. This series of Health Care Reform Management Alerts is designed to provide an in-depth analysis of...more

IRS to Begin Enforcing 4980H Penalties on Large Employers Before End of 2017

by Snell & Wilmer on

On November 2, 2017, the IRS issued guidance regarding the enforcement of Employer Shared Responsibility payments, otherwise known as the Section 4980H penalty. Questions 55-58 of the IRS Questions and Answers on Employer...more

Employer Mandate Penalty Notices Are Imminent

by McDermott Will & Emery on

The IRS has taken actions indicating that employer mandate penalties under the ACA are about to be enforced. The recently updated Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care...more

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

by Balch & Bingham LLP on

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

Corridors October 2017 - News for North Carolina Hospitals

by Poyner Spruill LLP on

IRS Revokes Hospital's Exemption Under Section 501(c)(3) for Failure to Comply with Community Health Needs Assessment Requirements - On August 4, 2017, the Internal Revenue Service (IRS) released its first revocation of a...more

Beltway Buzz - October, 2017 #4

D.C. is humming this week, as the Senate and House are both in session after taking turns on recess the past two weeks. 401(k) Pre-Tax Deferrals: An Endangered Species? After being overshadowed by ACA repeal-and-replace...more

Tax and Employee Benefits Policy Under the Trump Administration

by Hinshaw & Culbertson LLP on

What Employers Should Know - With any new presidential Administration comes new developments for employers to monitor on a wide variety of topics, and tax and employee benefits policy is no exception. The Trump...more

Executive Orders May Be Asking Too Much of Regulators

by Carlton Fields on

On October 12, President Trump signed Executive Order 13813, asking the Department of Labor (DOL) to consider allowing small employers to join together to self-insure or purchase insurance as a large group (creating...more

2017 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare

by Snell & Wilmer on

As 2017 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are presenting our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 will cover...more

Beltway Buzz - September, 2017 #5

Rep. Steve Scalise’s (R-LA) triumphant return to Congress on Thursday capped another busy week in Washington, D.C.: Graham-Cassidy Crashes, but Some in GOP Still Looking Down the Road. On Tuesday, September 26, 2017, the...more

Section 4980H Large Employer Penalties – IRS Signals the Health Coverage Penalties Remain in Force

by Snell & Wilmer on

Many employers were hopeful that the Code Section 4980H penalties would be repealed now that Republicans control Congress and Trump is in the White House. To date, that has not happened, nor has the IRS announced it will not...more

IRS Will Enforce Employer Mandate Regardless Of Any Executive Orders

by Fisher Phillips on

You may recall that President Trump signed an executive order on the day of his inauguration directing all agencies to minimize the economic burden of the Affordable Care Act (ACA) pending its repeal. You may recall also that...more

Health Care Reform Roundup – Issue 9

After health care reform efforts failed in late-Spring/early-Summer, things have been quiet. However, Congress returned to DC this week. Although legislative focus now appears to be on general tax reform, we expect some...more

IRS Reminder that ACA Employer and Individual Tax Penalties Are Not Waived

by Dickinson Wright on

With all the heated rhetoric surrounding the Affordable Care Act ("ACA"), including the President's Executive Order issued on January 20, 2017 and the recent efforts to repeal and replace the law, employers and individuals...more

IRS Reaffirms ACA's Employer Mandate

by Barley Snyder on

While the long-term future of the Affordable Care Act may be in doubt, the law’s application to employers remains largely unaffected by recent political developments....more

Window on Washington - This Week in the Nation's Capital - Vol. 1, Issue 20

by Clark Hill PLC on

McConnell Sets Next Senate Vote for Sept. 5 (The Washington Post). House Set to Bundle 8 Leftover Spending Bills in September: Republicans are set to tackle remaining appropriations bills after returning from August recess,...more

Health Care Reform Weekly Roundup – Issue 8

Below is a summary of significant health care reform developments over the past two weeks. GOP Repeal and Replace Efforts Stalled. After releasing a revised version of the Better Care Reconciliation Act (BCRA) on July 13,...more

Health Saving Accounts: An Underutilized Opportunity in a Time of Uncertain Healthcare Changes

by Dickinson Wright on

Regardless of whether there will be revisions to, repeal of, or no changes at all to the Affordable Care Act, patients will most likely continue to have a larger financial responsibility for their medical care. ...more

Issue 111: Is Health Care Reform DOA?

by Seyfarth Shaw LLP on

Seyfarth Synopsis: The Republican’s efforts to repeal and replace the Affordable Care Act may be dead on arrival. The defection of a total of four Senators from support of BCRA 2.0 means that bill has no chance of passage. ...more

Part VIII: BCRA – What Is Dead May Never Die

In Part VII of our blog series, Very Opaque to Slightly Transparent: Shedding Light on the Future of Healthcare, we described the Better Care Reconciliation Act of 2017 (“BCRA”), the Senate GOP’s latest Obamacare repeal and...more

Issue 110: Senate Efforts at Health Care Reform

by Seyfarth Shaw LLP on

Seyfarth Synopsis: The epicenter of the health care repeal and replace effort has moved from the House of Representatives to the Senate. After several weeks of drafting behind closed doors, the Senate introduced the Better...more

Updated Health Care Reform Legislation Comparison Chart

The chart below compares key provisions of the Affordable Care Act (ACA), the American Health Care Act (AHCA) and the Better Care Reconciliation Act (BCRA). This chart is current as of July 13, 2017, and as of that date,...more

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