Affordable Care Act, Health Insurance, Excise Tax

Legislation Repeals Three Health-Related Excise Taxes Imposed By The Affordable Care Act

Roetzel & Andress on 6/5/2020

Legislation enacted by Congress has repealed three excise taxes that had been previously imposed by the Patient Protection and Affordable Care Act (the “Affordable Care Act”). Congress recently enacted the Taxpayer Certainty...more

Congress Giveth and They Taketh Away — Recent Health Plan Changes

Snell & Wilmer on 1/22/2020

In enacting the Further Consolidated Appropriations Act, 2020, (the “Act”), Congress, among other changes, enacted the following key changes affecting employer group health plans...more

Group Health Plans: What Employers Need to Know About Year-End Federal Legislation

Stoel Rives LLP on 1/17/2020

The year-end federal spending bill, the Further Consolidated Appropriations Act, 2020 (“FCAA”), was signed into law on December 20, 2019. Although the media spotlight has focused primarily on provisions affecting retirement...more

Repeal of Cadillac Tax, increase of RMD age included in end-of-year federal spending bill

McAfee & Taft on 12/24/2019

Last Friday night, President Trump signed into law a year-end $1.4 trillion spending bill that will fund the government through September 30, 2020. Included in the bill were a number of provisions that impact...more

A Little Less Conversation, a Little More Action: Major Retirement Plan Legislation Is Finally Signed Into Law

Holland & Hart - The Benefits Dial on 12/23/2019

After being on the verge of enactment last spring but failing to pass, the SECURE Act will become law after all. Congress included the Setting Every Community Up for Retirement Enhancement Act of 2019 (H.R. 1994) (the SECURE...more

Ding, Dong, the PCORI Fee is Dead!

Burr & Forman on 7/8/2019

Insurance carriers and employer sponsors of health plans were not exactly thrilled with the passage of the Affordable Care Act in 2010. You might say, the Affordable Care Act was viewed as the “wicked witch.” Although the...more

What Every Employer Needs To Know About The Tax Reform Law

Fisher Phillips on 3/12/2018

Late last year, Congress passed the Tax Cuts and Jobs Act (the “Act”) and it was quickly signed by the President. The Act seeks to reform the current tax system and contains numerous provisions that may be significant to...more

Congress Kicks the Can Down the Road Again – Cadillac Tax On High Cost Employer Health Coverage Delayed to 2022

Snell & Wilmer on 2/22/2018

Section 4980I, which was added to the Internal Revenue Code by the Affordable Care Act, was originally supposed to take effect in 2018. This tax is commonly called the “Cadillac tax” because it imposes a 40% excise tax on...more

Pump the brakes: Funding bill delays Cadillac Tax and certain health-related taxes

Eversheds Sutherland (US) LLP on 1/31/2018

The stopgap government funding bill passed by Congress on January 22 included a two-year delay of the Affordable Care Act’s excise tax on high cost employer-sponsored health coverage, commonly referred to as the “Cadillac...more

2018 Budget Deal Delays Several Affordable Care Act Taxes and Fees

Burr & Forman on 1/30/2018

On January 22, 2018, President Trump signed into law H.R. 195 (hereinafter referred to as the “2018 Budget Deal”) which ended the federal government shutdown and funds the federal government through February 8, 2018. In...more

Congress Delays the “Cadillac Tax” and Other ACA-Related Taxes and Fees

Proskauer - Employee Benefits & Executive... on 1/26/2018

On January 22, 2018 Congress passed (and the President signed) the Federal Register Printing Savings Act (the “Act”), which temporarily (until February 8, 2018) continued funding federal government activity and appropriates...more

Telemedicine: Proceed With Caution

Fisher Phillips on 6/2/2017

One of the hottest benefit trends in 2017 is the adoption of free or low-cost “telemedicine” programs to provide employees easy and affordable access to medical care. However, you need to proceed with caution when introducing...more

Issue 106: ACA “Repeal and Replace” Bill Released, Faces Early Congressional Opposition

Seyfarth Shaw LLP on 3/8/2017

This is the one hundred and sixth 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

Post-Inauguration Outlook: ACA, Fiduciary Rule and Retirement-Related Tax Provisions

Holland & Knight LLP on 1/23/2017

President Donald Trump took the oath of office on Jan. 20, 2017, officially ushering in Republican control of the executive and legislative branches of government. With Republican control of both houses of Congress, and a new...more

Legislative Opportunities for Tribal Governments Under the Trump Administration

Holland & Knight LLP on 11/21/2016

With the advent of a Republican-controlled White House and Congress, many who work in Washington, D.C., on behalf of Indian tribes may be tempted to adopt a defensive posture. But while it always is important to defend tribal...more

Are You Still Reimbursing Premiums For Your Employee's Individual Healthcare Insurance? Then You'd Better Read This!!

Tucker Arensberg, P.C. on 5/25/2016

In the past, many employers (especially smaller companies) have offered to pay their employees’ premiums for individual healthcare insurance instead of sponsoring their own group health plans. With the advent of the...more

Cadillac Tax: A Levy in Limbo

Best Best & Krieger LLP on 4/29/2016

The future of the Cadillac tax, a key cost-control mechanism and federal revenue source enacted as part of the Patient Protection and Affordable Care Act (ACA), is unclear. Though initially set to take effect in 2018,...more

Student Health Plans and ACA Compliance: New Relief for Educational Institutions

Ogletree, Deakins, Nash, Smoak & Stewart,... on 2/26/2016

Educational institutions face unique issues when complying with the requirements of the Affordable Care Act (ACA). One such issue relates to the administration of student health insurance plans. On February 5, 2016, three...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 13 of 24): Coding Form 1095-C, Part II for...

Mintz - Employment, Labor & Benefits... on 10/14/2015

Compliance with the Affordable Care Act’s (ACA) employer shared responsibility rules requires that applicable large employers identify their full-time employees. A “full-time employee” for this purpose is an employee who...more

Compensation and Benefits Insights – September 2015

King & Spalding on 10/1/2015

The Patient Protection and Affordable Care Act (“ACA”)’s 40% excise tax on high-cost employer-sponsored health coverage (commonly known as the “Cadillac tax”) is slated to take effect in 2018. The IRS has issued several...more

Further Guidance on the ACA’s Cadillac Tax

McDermott Will & Emery on 9/30/2015

The Affordable Care Act (ACA) added Code Section 4980I to the Internal Revenue Code. Effective for tax years beginning on or after January 1, 2018, an excise tax of 40 percent will be imposed on the cost of employer-sponsored...more

The ERISA Litigation Newsletter - September 2015

Proskauer Rose LLP on 9/29/2015

Editor's Overview - It has been a little more than one year since the U.S. Supreme Court altered the legal landscape for litigating ERISA breach of fiduciary duty claims relating to the investment in employer stock...more

The (Poorly Named) “Cadillac Tax” Part Two: IRS Provides Further Guidance in Notice 2015-52

Alston & Bird on 9/23/2015

The so-called “Cadillac Tax” (Internal Revenue Code Section 4980I) applies starting in 2018 and was intended to provide a means to address what were perceived as overly rich employer-provided health benefit plan designs, as...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 8 of 24): Reporting Offers of Coverage “On...

Mintz - Employment, Labor & Benefits... on 9/10/2015

The Affordable Care Act’s (ACA) employer shared responsibility rules provide applicable large employers (i.e., those with 50 or more full-time and full-time equivalent employees on business days during the preceding calendar...more

New IRS Guidance on 40% Excise Tax Previews Future Regulatory Complexity

Proskauer - Employee Benefits & Executive... on 8/3/2015

Although public opposition to the 40% excise tax on high-cost health care is rapidly growing, the IRS continued to develop a regulatory framework for administration of the excise tax through its issuance of Notice 2015-52 on...more

Patient Protection and Affordable Care Act (PPACA) › Health Insurance › Excise Tax

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