Affordable Care Act, Healthcare, Minimum Essential Coverage

New Jersey Individual Mandate Requires State Filings in March 2020

Proskauer - Employee Benefits & Executive... on 10/28/2019

The Affordable Care Act’s individual mandate (i.e., the requirement that most individuals obtain adequate health insurance or pay a penalty) is dead. A side effect of the ACA mandate’s demise is that states are beginning to...more

IRS Once Again Extends Distribution (Not Filing) Deadline for ACA Reporting and Continues Good Faith Standard

Proskauer - Employee Benefits & Executive... on 1/3/2018

Following the old “better late than never” axiom, the IRS recently announced (see Notice 2018-06) that once again it would be extending the distribution (but not filing) deadline for the Affordable Care Act (ACA) reporting...more

Small Employers Cheer Recently Eased Affordable Care Act Restrictions

Cozen O'Connor on 12/15/2016

On December 13, 2016, President Obama signed the 21st Century Cures Act (the Act) that provides government funding and support for a number of health care initiatives. Significantly, the last section of the Act eases...more

IRS Proposes Adjustments in Individual Mandate Reporting

Ballard Spahr LLP on 8/4/2016

The IRS has issued proposed regulations on the individual mandate reporting requirements under section 6055 of the Internal Revenue Code. To a significant degree, the new regulations reflect guidance previously published by...more

Navigating Legal Issues in Connection with Employer Sponsored On-Site Health Clinics

McDermott Will & Emery on 10/13/2015

Employers are increasingly concerned with the high cost of health care and executives in the C-Suite are beginning to take notice. The Affordable Care Act (‘‘ACA’’) required employers who sponsor group health plans to adopt a...more

Manatt on Health Reform: Weekly Highlights - September 2015 #5

Manatt, Phelps & Phillips, LLP on 9/30/2015

New study shows Marketplace premiums parallel the employer market; Montana likely to select a private insurer to administer benefits to its Medicaid expansion population; and Washington’s Exchange customers will begin paying...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 2 of 24): Yikes! The Costs of Failing to Comply...

Mintz - Employment, Labor & Benefits... on 7/27/2015

The Affordable Care Act (ACA) imposes information reporting rules on providers of minimum essential coverage, e.g., insurance carriers and self-funded plans, and on applicable large employers, i.e., those employers that are...more

King v. Burwell – Will the Supreme Court Tip the ACA Dominos? Part 1

Locke Lord LLP on 6/12/2015

The health care industry has been closely watching four cases challenging whether federal subsidies could be used to reduce costs to consumers for health insurance purchased on an Affordable Care Act (ACA) Exchange in a state...more

IRS Increases 9.5% Affordability Threshold—Or Did It?

Proskauer - Employee Benefits & Executive... on 8/7/2014

On July 24, 2014, the Internal Revenue Service (IRS) released three Revenue Procedures (2014-46, 2014-37, and 2014-41), which provide guidance to individuals on their obligation to maintain minimum essential coverage (MEC)...more

Final “Play-Or-Pay” Regulations Provide Relief And Much Needed Clarification

Perkins Coie on 3/5/2014

The Affordable Care Act added the so-called “Play-or-Pay” mandate or “Employer Shared Responsibility” provisions to the Internal Revenue Code (the Code). Starting in 2015, certain employers, referred to as “applicable large...more

New U.S. Guidance On Expatriate Health Plans

Fisher Phillips on 1/31/2014

As discussed in a prior post, the U.S. Internal Revenue Service (“IRS”) is currently in the process of finalizing its regulations implementing the Affordable Care Act’s (“ACA”) “Employer Mandate.” The Employer Mandate, which...more

ACA Update: Who Will Staffing Firms Have to Cover Starting Jan. 1, 2015?

Mintz - Employment, Labor & Benefits... on 12/18/2013

The Obama administration's July 2013 announcement, delaying enforcement of the employer mandate under the Affordable Care Act by one year, has affected not only when employees must be offered health insurance coverage but...more

Government Agencies Release Additional Guidance on Minimum Essential Coverage, Minimum Value and Summary of Benefits and Coverage

Snell & Wilmer on 8/20/2013

As discussed in our March 20, 2013 Legal Alert – Health Care Reform’s Large Employer Play or Pay Penalties: A Checklist for Employers, large employers will be subject to a penalty tax if they either: (1) fail to offer...more

Employers, Remember Your SBC and New Template!

Ogletree, Deakins, Nash, Smoak & Stewart,... on 8/15/2013

Employers conducting their annual group health plan open enrollments this fall must remember to include a summary of benefits and coverage (SBC), along with a uniform glossary to that SBC, as required by the Affordable Care...more

The Employer’s Playbook for ACA Compliance: Ten Practical Strategies for 2014

Saul Ewing LLP on 7/2/2013

The Affordable Care Act (a/k/a Health Care Reform, or the ACA) is complicated. While there is nothing in the ACA that requires any employer to provide group health care coverage to its employees, the failure to do so can come...more

A Primer on “Low-Cost” Group Health Plans

Mintz - Employment, Labor & Benefits... on 6/19/2013

A May 10 Wall Street Journal article, “Employers Eye Bare-Bones Health Plans Under New Law” (see the associated video on WSJ Live), highlighted a compliance strategy to minimize employer exposure for assessable payments under...more

The Benefits Game - Playbook for Compliance with the Health Care Reform’s Pay or Play Rules for Employers

Saul Ewing LLP on 6/5/2013

The Affordable Care Act’s (ACA’s) employer shared responsibility provisions (commonly called “pay or play”) impact “large” employers and go into effect in 2014. Although effective in 2014, employers must plan NOW. Advance...more

Treasury Proposes Minimum Value Rules for Health Plans

Ballard Spahr LLP on 5/9/2013

The U.S. Department of the Treasury has published proposed regulations that provide guidance on how an employer may determine whether its group health plan provides “minimum value.”...more

Employer Responsibility – Will You Pay or Play?

Poyner Spruill LLP on 5/7/2013

Starting in 2014, provisions of the Patient Protection and Affordable Care Act become effective known as “Pay or Play” or “Employer Shared Responsibility.” Large employers will be faced with the decision whether to offer...more

Affordable Care Act: New Requirements for Summary of Benefits and Coverage

Bradley Arant Boult Cummings LLP on 4/30/2013

The Departments of Labor, Treasury, and Health & Human Services have issued new guidance on the content requirements for health plan summaries of benefits and coverage (“SBCs”). Plan sponsors should ensure that the SBCs...more

The Affordable Care Act’s “Play-Or-Pay” Mandate: Who Is A Full-Time Employee For Purposes Of The Employer Shared Responsibility...

Perkins Coie on 4/23/2013

Recently, we published a Client Update explaining how the Play-or-Pay mandate, or Employer Shared Responsibility provision, under the Affordable Care Act (ACA) generally works. To summarize, we described how an employer...more

Patient Protection and Affordable Care Act (PPACA) › Healthcare › Minimum Essential Coverage