News & Analysis as of September 21, 2024

Guidance Update

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The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +

Tighter Margins: IRS Makes It More Difficult to Meet ACA Affordability Safe Harbors in 2024

Snell & Wilmer on 9/15/2023

We have reported previously on the importance of understanding the coverage and reporting rules of the Affordable Care Act. In particular, Code Section 4980H imposes penalties on large employers for failure to offer minimum...more

Health Plan Surcharge for Unvaccinated Employees: New Guidance Provides a Roadmap

Ogletree, Deakins, Nash, Smoak & Stewart,... on 10/7/2021

Employers that are considering imposing health plan premium surcharges to encourage their employees to get vaccinated have clearer guidance on how to do so without running afoul of the nondiscrimination rules under the Health...more

IRS Extends ACA Reporting Deadline and Issues Transition Relief

Proskauer - Employee Benefits & Executive... on 12/3/2019

The IRS has not yet finalized the ACA reporting forms (i.e., the 1094-B/C and 1095-B/C) for the 2019 tax year, so it is no surprise that the IRS issued guidance this week extending the deadline to furnish the forms to...more

Healthcare.gov: No 2015 Employer Subsidy Notices

Balch & Bingham LLP on 9/22/2015

On September 18, 2015, the Centers for Medicare and Medicaid Services (CMS) published a set of “Frequently Asked Questions Regarding the Federally-Facilitated Marketplace’s (FFM) 2016 Employer Notice Program.”...more

IRS Provides Updated Guidance on Electronic Filing of ACA Information Returns

Franczek P.C. on 9/15/2015

As 2016 approaches, the IRS is issuing more detailed guidance on how employers will need to comply with the upcoming ACA information reporting requirements. As a reminder, the ACA information reporting rules require employers...more

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