News & Analysis as of

Employer Group Health Plans Patient Protection and Affordable Care Act (PPACA)

Updates for the New Year - Executive Compensation & Benefits

by Winstead PC on

In spite of certain sound bites you probably heard late last year, the Affordable Care Act (“ACA”) was not repealed for employers. The individual mandate penalty was reduced to zero for a few years, beginning after 2018, so...more

Thank You IRS - Extensions for This Year’s ACA Tax Reporting

by Foley & Lardner LLP on

The “Bottom Line” - Employers will have until March 2, 2018 to furnish Form 1095-C (“Employer-Provided Health Insurance Offer and Coverage”) to employees.,,...more

The Department of Labor’s Newly Issued Association Health Plan Proposed Regulations Include Welcome Changes for Employers But...

On January 3, 2018, the Department of Labor issued proposed regulations that will make it easier for small employers to band together to form “association health plans” (“AHPs”), thereby providing access to more liberal...more

Issue 117: DOL Issues Proposed Rules On Association Health Plans

by Seyfarth Shaw LLP on

This is the one hundred and seventeenth 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...more

DOL Proposes Expansion of Association Health Plans

by Ballard Spahr LLP on

Following up on the direction provided by Executive Order 13813, the U.S. Department of Labor (DOL) has issued proposed regulations that would expand the ability of small employers to band together and provide coverage under...more

Federal Court Nixes EEOC's Wellness Rules But Delays Effective Date

In 2015, the Equal Employment Opportunity Commission adopted regulations that limit the amount of incentives employers can provide employees to participate in wellness programs under the companies’ group medical insurance...more

Department of Labor Issues Proposed Rules Expanding Access to Association Health Plans

On October 12, 2017 President Trump issued an Executive Order concerning a number of health plan market initiatives. One of the items included in the Executive Order was a directive to the Secretary of Labor to issue proposed...more

Association Health Plans Will Profoundly Affect the Health Plan Marketplace

A newly issued proposed rule significantly relaxes the Department of Labor requirements that currently limit the availability of association health plans (AHPs) and if finalized in its currently form will profoundly affect...more

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

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

Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions

by Dechert LLP on

On December 22, 2017, the tax reform bill, informally known as the Tax Cuts and Jobs Act (the “Act”), was signed by President Trump. As we noted in our prior OnPoint (available here) with respect to earlier versions of the...more

IRS Updates Employer Shared Responsibility Payment Information

by Ropes & Gray LLP on

Last month, the IRS provided guidance regarding the procedures it will use to propose and assess employer shared responsibility payments under the Affordable Care Act (“ACA”). More recently, the IRS issued sample Forms 14764,...more

Plan Your Changes Before Changing Your Plans

by Balch & Bingham LLP on

There’s a comically profound scene in the second “Madagascar” movie. Penguin (management) and monkey (union) committees are negotiating a labor contract. After the monkeys seem to have secured what they want, they add a...more

President Trump Once Again Attempts To Dismantle The Affordable Care Act

by Fisher Phillips on

After multiple failed attempts by Congress to reform the Affordable Care Act (ACA), President Trump announced several weeks ago that the federal government would stop making subsidy payments to insurers who sell coverage...more

Brace for Impact: IRS Says ACA Employer Mandate Penalties Coming

by Fisher Phillips on

The IRS quietly revised its FAQ on employer shared responsibility provisions under the Affordable Care Act (ACA) in November, adding a bombshell statement that it plans to inform employers of their “potential liability for an...more

Play Time is Over: IRS Reveals Process for Assessing ACA Penalties

by Bryan Cave on

The Affordable Care Act (ACA) introduced a “pay or play” scheme, effective January 1, 2015, in which Applicable Large Employers (ALEs) must offer affordable qualifying healthcare to their full-time employees (and their...more

IRS Letter 226J: Employer ACA Penalty Assessments and IRS Enforcement

by Cohen & Grigsby, P.C on

Over the past year, the Patient Protection and Affordable Care Act (the “ACA”) has been the center of fierce political debate. Caught in the crosshairs has been the fate of the employer shared responsibility provisions, which...more

IRS Begins Issuing ACA Employer Mandate Penalty Notices

Recently, the Internal Revenue Service (IRS) indicated that it would begin enforcing the Affordable Care Act (ACA) Employer Shared Responsibility provisions (commonly known as the “Employer Mandate”). Last week, the IRS...more

IRS Begins Issuing ACA Employer Mandate Penalty Notices

by Stinson Leonard Street on

Recently, the Internal Revenue Service (IRS) indicated that it would begin enforcing the Affordable Care Act (ACA) Employer Shared Responsibility provisions (commonly known as the "Employer Mandate"). Last week, the IRS...more

ACA Employer Mandate Assessments Coming

Within the past few weeks, IRS officials have informally indicated that the IRS would begin assessing tax penalties under the Affordable Care Act’s (ACA) employer shared responsibility. The IRS has now updated its Questions...more

ACA employer mandate penalty letters are on the way

by Bricker & Eckler LLP on

The IRS has recently taken affirmative steps towards assessing the Affordable Care Act (ACA) employer mandate penalties, which are set to begin before the end of 2017. The agency has updated its website with information...more

IRS Prepares to Enforce ACA Employer Mandate

by Ballard Spahr LLP on

The IRS has announced its intent to begin enforcing the employer-shared responsibility provisions (otherwise known as the employer mandate or pay-or-play provisions) of the Affordable Care Act for the 2015 calendar year....more

Issue 115: Ready or Not, Here Come ACA Employer Mandate Penalty Notices

by Seyfarth Shaw LLP on

This is the one hundred and fifteenth 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

21st Century Cures Act Qualified Small Employer Health Reimbursement Arrangements (“QSEHRAs”) May Not Be the Total Cure

by Winstead PC on

QSEHRAs are designed for employers that are not applicable large employers under the employer shared responsibility tax (Code section 4980H). QSEHRAs may only be offered by employers with fewer than 50 full-time employees (as...more

Expanding Association Health Plans—Which Agencies Need to do What

On October 13th, President Trump signed an Executive Order directing various federal agencies to consider how to achieve three administration health reform objectives: (1) expand access to Association Health Plans (AHPs); (2)...more

Assessing President Trump’s “Executive Order Promoting Health Care Choice and Competition”

by Epstein Becker & Green on

On October 12, 2017, President Donald Trump signed an executive order (the “Order”) designed to “promote healthcare choice and competition across the United States,” which in effect will allow many Americans to sidestep...more

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