Affordable Care Act, Full-Time Employees

The Top Affordable Care Act Reporting Mistakes We Continue to See in 2024

Dickinson Wright on 5/14/2024

Nearly once a week, I receive a frantic call or email from a current or potential client who has received a proposed or final assessment from the IRS related to Affordable Care Act (“ACA”) reporting. So-called “Applicable...more

ACA Compliance When Employees Move from Full-Time to Part-Time Mid-Year

Verrill on 2/12/2024

We are well into the Affordable Care Act (“ACA”) information reporting season. Forms 1095-B/1095-C must be provided to employees by March 1, 2024, and the deadline for electronic transmittal of Forms 1094-B/1094-C to the IRS...more

‎2024 Healthcare Affordability Percentage Makes Benefits More Expensive for Employers‎

Schwabe, Williamson & Wyatt PC on 8/28/2023

The employee benefits 2024 open enrollment season is quickly approaching and, with newly released IRS guidance, employers should be careful to ensure the health plan they offer employees is considered affordable. According to...more

Compliance Alert: IRS Issues Affordability Percentage Adjustment for 2023

Woodruff Sawyer on 8/12/2022

The Internal Revenue Service (IRS) has released Rev. Proc. 2022-34, which contains the inflation- adjusted amounts for 2023 that are used to determine whether employer-sponsored coverage is “affordable” for purposes of the...more

CMS Issues IPPS and LTCH Final Rule for FY 2023

King & Spalding on 8/10/2022

On August 1, 2022, CMS issued its annual Hospital Inpatient Prospective Payment System (IPPS) and Long-Term Care Hospital (LTCH) Prospective Payment System Final Rule for FY 2023 (the Final Rule). In the Final Rule, CMS...more

American Rescue Plan Act Of 2021: COBRA Subsidy, Pension Funding, And Other Employee Benefit Changes

Jackson Lewis P.C. on 3/12/2021

The American Rescue Plan Act of 2021 (ARPA) is the latest federal COVID-19 relief bill, which the President signed into law March 11, 2021. ARPA includes new COBRA continuation coverage election, notice, and subsidy...more

COVID-19 Employee Benefits: FAQs for Employers Focus on Health and Welfare Benefit Plans

Troutman Pepper on 3/20/2020

It is hard to find a sector of the American workforce that has not been affected by the COVID-19 emergency. Employees are being asked to work from home if they are able, businesses are being forced to close, and employers are...more

What to Do if Your Company is Close to the Affordable Care Act's 50 Full-time Employee Threshold

Dickinson Wright on 9/23/2019

Having recently helped a client determine if it employed on average more than 50 employees per month in a calendar year and therefore was an applicable large employer (“ALE”) subject to the Affordable Care Act (“ACA”) in the...more

Different Strokes for Different Folks: The Feasibility of Implementing Different Benefits Plans for Different Categories of...

Seyfarth Shaw LLP on 5/6/2019

In the growth of the gig economy, many employers are increasing the number of categories of their employees and associates. One challenge of the gig economy is determining when a worker qualifies as a full-time employee for...more

Under Developing IRS Guidance (Not Final), an Employer Would Be Able to Fully Satisfy ACA’s Employer Mandate Without Maintaining...

Foley & Lardner LLP on 1/15/2019

Takeaway Message: A recent IRS notice provides a future path for employers to avoid ACA employer mandate penalties by reimbursing employees for a portion of the cost of individual insurance coverage through an...more

The 95 Percent Test: Gearing up for Another Round of Employer Shared Responsibility Penalties

Snell & Wilmer on 8/6/2018

Late last year, the Internal Revenue Service (the “Service”) began enforcing penalties with respect to failures to comply with the employer shared responsibility provisions of Section 4980H of the Internal Revenue Code. In...more

Good News for Employers: ACA Affordability Percentages Will Increase for 2019

Baker Donelson on 7/23/2018

The IRS just announced an increase in the maximum permitted employee contribution percentages in 2019 for the purpose of determining the affordability of an employer's health plan under the Affordable Care Act (ACA)....more

Appealing Massachusetts Employer Medical Assistance Contribution (EMAC) Supplement Determinations Based on ConnectorCare Coverage

Mintz - Employment Viewpoints on 4/19/2018

The Massachusetts Department of Unemployment Assistance (DUA) has begun assessing Employer Medical Assistance Contribution (EMAC) supplemental payments for the first quarter. This post proposes a grounds for appealing DUA...more

Watch Your Mail: IRS Begins Collection of Employer Mandate Penalties

Foley & Lardner LLP on 12/1/2017

It’s official. The IRS has finally begun the process of collecting penalties under the Affordable Care Act’s (“ACA”) employer shared responsibility provisions, better known as the “employer mandate.” The IRS has started...more

Beware: IRS To Begin Issuing ACA Employer Shared Responsibility Payment Penalty Notices

Schwabe, Williamson & Wyatt PC on 11/17/2017

The IRS has announced its next steps regarding the Employer Shared Responsibility Payments (the “ESRPs”), which are the ACA penalties assessable to “Applicable Large Employers” for failing to provide affordable health care...more

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

Snell & Wilmer on 11/13/2017

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

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

Snell & Wilmer on 10/18/2017

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

IRS Will Enforce Employer Mandate Regardless Of Any Executive Orders

Fisher Phillips on 9/13/2017

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 Weekly Roundup – Issue 8

Proskauer - Employee Benefits & Executive... on 8/3/2017

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

Traps for the Unwary: Does Your Employee Handbook Comply with the Affordable Care Act?

Akerman LLP - HR Defense on 8/10/2016

Do you think you’ve complied with the Affordable Care Act mandates? Before you answer yes, you’d best take a close look at your Employee Handbook – a minefield for mistakes....more

2016 Draft Forms 1094-C and 1095-C and Instructions: What’s New, Page-by-Page

Balch & Bingham LLP on 8/9/2016

In the ACA realm, change is the only constant, so don’t take this to the bank. We’re telling you what we see for the first time, on a first reading of the draft 2016 Forms and Instructions that the IRS has released since...more

Responding to Marketplace Notices

McDermott Will & Emery on 8/4/2016

Employers have begun to receive notices from the Health Insurance Marketplace Exchanges (Marketplace) notifying them that one or more of their employees is eligible for governmental subsidies under the Marketplace. Employers...more

As Affordable Care Act Enforcement Looms, Some Lessons Learned From Massachusetts

Mintz - Employment Viewpoints on 6/8/2016

As the ACA audit era approaches, many employers are wondering: what will happen? What sorts of documentation will the IRS request? What industries will be targeted? And what can employers do to prepare? In this post, I...more

When Anything Less than 95% is a Failing Grade: An Update on the Employer Shared Responsibility Penalties

Snell & Wilmer on 5/27/2016

As a reminder, effective January 1, 2016, employers must offer minimum essential coverage to 95% or more (up from 70% or more for 2015) of their full-time employees and their dependents each month or pay a very steep penalty....more

Have You Reviewed your Employee Handbook for Affordable Care Act Compliance?

Mintz - Employment Viewpoints on 5/4/2016

Even though the first year of the Affordable Care Act’s employer mandate is in effect and fully phased-in, it has been our experience that few employers have bothered to review their employee handbooks to reflect the ACA. ...more

Patient Protection and Affordable Care Act (PPACA) › Full-Time Employees

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