Affordable Care Act, Opt-Outs

Supreme Court to Again Review Obamacare Contraception Mandate

Parker Poe Adams & Bernstein LLP on 2/3/2020

On January 17, the U.S. Supreme Court agreed to hear arguments over the legality of the Affordable Care Act’s contraception mandate. This is the third case on the mandate to receive Supreme Court review....more

Good News For Federal Contractors With Affordable Care Act Concerns

Carlton Fields on 8/16/2018

Federal contractors subject to the Service Contract Act might appreciate knowing that the IRS understands that they must generally offer a cash payment to employees who decline coverage....more

Employers Need To Be Aware Of Potential Pitfalls Of Providing Opt-Out Incentives To Company Health Insurance

Laner Muchin, Ltd. on 12/1/2016

In recent proposed regulations, the Internal Revenue Service (IRS) addressed how the Affordable Care Act (ACA) impacts the use of employer opt-out incentives, which are payments to employees who decline an employer’s group...more

Hot Topics in Employer Health Benefits

Ballard Spahr LLP on 9/28/2016

As we start looking forward to 2017, and as many employers head into annual enrollment periods this fall, employers need to be aware of recent changes in the law that have a significant impact on health benefit plans. This...more

IRS Addresses Health Coverage Opt-Out Payments Under the Affordable Care Act

McNees Wallace & Nurick LLC on 8/31/2016

As the cost of providing health coverage increased over the past fifteen years, many employers began to offer employees cash payments if they “opted out” of coverage. Some expected that the Affordable Care Act (ACA) would...more

Are You Down With O.O.P.s?: Opt-Out Payments Under the Affordable Care Act

Jackson Lewis P.C. on 8/19/2016

In Notice 2015-87, the IRS addressed the impact of employer opt-out payments — payments made to employees who decline enrollment in an employer’s group health plan — on affordability for ACA purposes. Employers who do not...more

Paying Employees to Opt Out of Insurance? BEWARE

Seyfarth Shaw LLP on 7/20/2016

Seyfarth Synopsis: That “win-win” in contract negotiation wherein employees are paid to opt out of employer insurance has become much more complicated thanks to the IRS. Basically, if bargaining parties do not follow new IRS...more

IRS Proposes Restrictions on Employer Opt-Out Payments for ACA Coverage Waivers

Genova Burns LLC on 7/15/2016

In early July the IRS issued proposed regulations addressing the effect that employer payments to employees who waive employer-sponsored health coverage, known as Opt-Out Payments, have on determining whether an ACA-covered...more

IRS Issues Proposed Regulations on Health Plan Opt-Out Payments

Franczek P.C. on 7/8/2016

The Internal Revenue Service (“IRS”) has issued proposed regulations that include additional guidance on the treatment of employer-provided opt-out payments for purposes of affordability under the Affordable Care Act (“ACA”)....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

Affordable Care Act Update – Some Questions Answered, Some Relief Granted

Dickinson Wright on 12/28/2015

Within the last week, there has been a flurry of activity from both Congress and the Internal Revenue Service (“IRS”) with respect to the Affordable Care Act (“ACA”). This client alert first reviews the delayed effective date...more

United States Supreme Court Tees Up Sequel to “Hobby Lobby” Decision

Cole Schotz on 11/13/2015

As we previously reported, in June 2014, the U.S. Supreme Court confirmed in Burwell v. Hobby Lobby that closely-held corporations with religious owners could “opt out” from the Affordable Care Act’s (“ACA” or “Act”)...more

RIP, Automatic Enrollment

Balch & Bingham LLP on 11/10/2015

Sixty-seven months ago, Congress ordered employers of 200 or more full-time employees to switch from opt-in to opt-out enrollment. See 29 U.S.C. § 218a. But the enforcement agencies could not write a rule that did more good...more

ACA Automatic Enrollment Mandate Repealed by Bipartisan Budget Act

Proskauer - Employee Benefits & Executive... on 11/4/2015

On Monday, November 2nd, the President signed the Bipartisan Budget Act of 2015 (BBA). Some legislators had hoped that a budget deal would at least include a repeal of the controversial 40% excise tax on high-cost health...more

Bipartisan Budget Deal Includes Provisions Impacting Employers

Littler on 11/3/2015

On Monday, President Obama signed into law a two-year bipartisan budget deal that has several implications for employers. The Bipartisan Budget Act of 2015 (H.R. 1314) suspends the debt ceiling limit until March 2017, and...more

Obama Signs Bill Making Changes to Affordable Care Act

Baker Donelson on 10/14/2015

On October 7, President Obama signed into law H.R.1624, the Protecting Affordable Coverage for Employees Act. The act amends a provision of the Affordable Care Act (ACA) to allow states to opt out of the scheduled expansion...more

Washington, D.C. Update – October 2015

Baker Donelson on 10/12/2015

House Leadership Elections: Republican House leadership changes remain in flux in the wake of Speaker John Boehner's (R-OH) decision to retire and the unexpected delay of the vote to select his successor. House Majority...more

Washington Healthcare Update

McGuireWoods LLP on 10/6/2015

This Week: Congress Avoids a Government Shutdown... House and Senate Approves Measure to Expand the Affordable Care (ACA) Act Small Group Market to 100 Employees...Affordable Care Act (ACA) Health Insurers to Receive Only...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 6 of 24): Reporting Group Health Plan Opt-Out...

Mintz - Employment, Labor & Benefits... on 8/25/2015

Under a common strategy for controlling group health care plan costs, employers sometimes adopt arrangements under which an employee is offered cash as an incentive to waive coverage. These arrangements are colloquially...more

Patient Protection and Affordable Care Act (PPACA) › Opt-Outs