News & Analysis as of

Patient Protection and Affordable Care Act (PPACA) › Transition Relief

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 +
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 subsidies to reduce the number of uninsured citizens. less -
Morgan Lewis

Final ACA Shared Responsibility Regulations Released

Morgan Lewis on

Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies. The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more

Proskauer - Employee Benefits & Executive...

Coverage of Dependents: Final “Pay-or-Play” Regulations Exclude Stepchildren and Others; Extend Prior Transitional Relief

Proskauer - Employee Benefits & Executive... on

As previously reported, the IRS recently released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. Under the mandate, in order to avoid...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - February 2014

Proskauer Rose LLP on

The employee benefits issues to be considered by the U.S. Supreme Court continue to be of great significance to plan sponsors and fiduciaries. This month we review the Court's employee benefit decisions from 2013 and also...more

Spilman Thomas & Battle, PLLC

Playing Kick the Can with the Affordable Care Act: The Administration Further Delays Employer Deadlines

Spilman Thomas & Battle, PLLC on

The Treasury Department has announced further extensions for medium-sized and large-sized employers for compliance with the “employer mandate” of the Affordable Care Act (“ACA”). The employer mandate requires employers with a...more

McAfee & Taft

Administration issues new game-changing health care reform regulations

McAfee & Taft on

On February 11th, the Treasury Department issued its much-anticipated final regulations on the Affordable Care Act’s (ACA) so-called employer mandate, under which certain employers have to either (a) offer affordable,...more

Foley & Lardner LLP

Final “Pay or Play” Regulations Provide Transition Relief for Non-Calendar Year Plans

Foley & Lardner LLP on

Last week, the IRS issued final regulations that provide additional guidance on the new “pay or play” rules (also called the employer shared responsibility rules) that will generally apply to employers’ group health plans...more

Bradley Arant Boult Cummings LLP

Affordable Care Act: Final Rules Provide Transition Relief for Key Provisions of the Employer Mandate

Bradley Arant Boult Cummings LLP on

The U.S. Treasury Department has issued final regulations implementing the employer shared responsibility provisions, also referred to as the play-or-pay penalties, under the Patient Protection and Affordable Care Act (ACA)...more

Proskauer - Employee Benefits & Executive...

They’re Back! Final Regulations On Employer “Pay-or-Play” Mandate Released – IRS Provides Transition Relief To Employers with...

Proskauer - Employee Benefits & Executive... on

On Tuesday, February 10, 2014, the IRS released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. ...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act—Countdown to Compliance for Employers, Week 51: Speculating about Code Section 4980H Transitional Relief

Mintz - Employment, Labor & Benefits... on

(Note: This is the first installment of a series of entries that Alden will be posting each week for the next 51 weeks as he counts down to the January 1st, 2015 ACA pay-or-play deadline). ...more

Akerman LLP - Health Law Rx

ACA Temporary Reinsurance Fees – Clues From HHS Guidance Of October 30, 2013

Akerman LLP - Health Law Rx on

What is the "temporary reinsurance fee"? The Affordable Care Act ("ACA") requires the creation of a transitional reinsurance program for the first three years (2014-2016) of the state health insurance exchanges to help...more

Dickinson Wright

Health Care Legal News - August 7, 2013 • Volume 3, Number 2

Dickinson Wright on

In This Issue: - IRS ISSUES TRANSITION RELIEF ON THE ONE-YEAR DELAY IN ACA’S INFORMATION REPORTING AND EMPLOYER SHARED RESPONSIBILITY RULES: On July 9, 2013, the IRS issued Notice 2013-45 which provides...more

Franczek P.C.

Monthly Benefits Update - July 2013

Franczek P.C. on

Health Care Reform: IRS Transitional Relief Delays Pay or Play Reporting and Penalties - As we reported in an alert on July 3, the IRS has provided transitional relief to employers that delays pay or play reporting and...more

Eversheds Sutherland (US) LLP

Legal Alert: IRS Issues Transition Relief Guidance on PPACA Reporting and Employer Penalty

Eversheds Sutherland (US) LLP on

On July 9, the Internal Revenue Service (IRS) released Notice 2013-45 (the Notice), granting transition relief from the “Employer Shared Responsibility” provisions and certain health plan reporting requirements under the...more

McDermott Will & Emery

Transition Relief on Certain Information Reporting and Employer Shared Responsibility Provisions

McDermott Will & Emery on

The Internal Revenue Service has provided transition relief for 2014 from the information reporting requirements under Internal Revenue Code Sections 6055 and 6056, and from the employer pay-or-play penalties under Code...more

Perkins Coie

The Affordable Care Act’s “Play Or Pay” Mandate: How It Works

Perkins Coie on

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 2014, certain employers may be subject to a penalty tax,...more

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