Notice 2015-87 (the Notice) provides recent government guidance on the Affordable Care Act (ACA) employer mandate and market reforms. The Notice contains 26 frequently asked questions (FAQs) from the Internal Revenue Service (IRS) and U.S. Departments of Health and Human Services (HHS) and Labor (DOL) that address the following topics:

..The application of market reforms to health reimbursement arrangements and employer payment plans

..The affordability of employer-sponsored health coverage

..Hour-counting and penalties under the ACA employer mandate

..The application of COBRA continuation coverage rules and health flexible spending account carryovers

..Employer reporting relief

..Government entities, health savings accounts and benefits that the U.S. Department of Veterans Affairs administers