News & Analysis as of

Employer Group Health Plans Employer Mandates

Williams Mullen

IRS Reduces 2024 Affordability Percentage

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The Internal Revenue Service (IRS) decreased the Affordable Care Act (ACA) affordability percentage for 2024 to 8.39%. This percentage is used to assess whether an applicable large employer’s (ALE) lowest-premium health plan...more

Snell & Wilmer

Three Facts Every Employer Should Know about Code Section 4980H Penalties

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If you need help determining whether you are an “applicable large employer” subject to these rules or estimating the extent of potential penalty exposure, our Employer Shared Responsibility Penalty Checklist for Employers may...more

Trusaic

Employers Will See Increased ACA Penalties in 2023

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Employers, take note: 2023 brings heftier IRS penalties for failure to comply with the ACA’s Employer Mandate. Under the ACA’s Employer Mandate, ALEs, or employers with 50 or more full-time and full-time equivalent...more

Trusaic

Understanding ACA Affordability for 2023 Tax Year

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Since ACA reporting was first required by employers in 2015, the affordability component under the Employer Mandate was established each year by indexing the standard of 9.5%. This has always been the case, that is, until...more

McDermott Will & Emery

Fun for the Whole Family: More ACA Subsidies Apply

McDermott Will & Emery on

On October 11, 2022, the US Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations to modify how affordability under the Affordable Care Act (ACA) is determined for an offer of...more

Woodruff Sawyer

Compliance Alert: IRS Proposes Permanent 30-day Extension to ACA Reporting Deadline

Woodruff Sawyer on

Insights December 3, 2021 /Employee Benefits On November 22, 2021, the IRS filed a Notice of Proposed Rulemaking (“Proposed Rule”) that among other things, provides for an automatic 30-day extension of the deadline for...more

Fisher Phillips

The Top 16 Workplace Law Stories from November 2021

Fisher Phillips on

It’s hard to keep up with all the recent changes to labor and employment law. While the law always seems to evolve at a rapid pace, there have been an unprecedented number of changes for the past few years—and this past month...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Employer-Provided COVID-19 Testing: An Employee Benefits Q&A

Although the fate of the Occupational Safety and Health Administration’s (OSHA) rules remains in limbo, many employers are moving ahead with efforts to comply with the OSHA emergency temporary standard (ETS) that requires...more

Epstein Becker & Green

#WorkforceWednesday: OSHA ETS in Review, Texas Vaccine Mandate Ban, Health Premium Incentives - Employment Law This Week®

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This week, we review the status of the Occupational Safety and Health Administration’s (OSHA’s) emergency temporary standard (ETS) requiring employers to mandate vaccines. Employers Await White House Decision on OSHA ETS ...more

McGlinchey Stafford

[Webinar] Delta Deja Vu - What do we need to do now? - August 26th, 11:00 am CT

McGlinchey Stafford on

The Delta variant of COVID-19 is wreaking havoc on businesses nationwide. Clients are contacting us daily with urgent questions as to how to deal with Delta and its impact on operations. As we ride the Delta wave, we...more

Fenwick & West LLP

March 2021 Employment Law Update: New ARPA/COBRA Subsidy, COVID-19-Related Sick Leave Developments and More

Fenwick & West LLP on

New ARPA/COBRA Subsidy - The federal American Rescue Plan Act of 2021 (ARPA) provides for a 100% subsidy of COBRA premiums for six months from April 1, 2021 through September 30, 2021, for individuals (and their covered...more

Hogan Lovells

United States Supreme Court recognizes employer religious freedoms in two recent decisions

Hogan Lovells on

On July 8, 2020, the United States Supreme Court decided two cases addressing employers’ religious freedoms in very different contexts: one concerning whether religious school teachers could challenge adverse employment...more

Bricker Graydon LLP

Have you done your ACA affordability cost-share homework for the 2021 health plan year?

Bricker Graydon LLP on

The IRS recently released the 2021 ACA affordability percentage in Rev. Proc. 2020-36. The 2021 percentage has increased to 9.83 percent, up from the 2020 rate of 9.78 percent. Many employers and carriers are doing prep work...more

McNees Wallace & Nurick LLC

Supreme Court Rules that Employers May Use Religious and Moral Exemptions for Requirement to Provide Health Plan Coverage for...

On July 8, 2020, in the consolidated cases of Little Sisters of the Poor Saints Peter and Paul Home v. Pennsylvania et al. and Donald J. Trump, President of the United States, et al. v. Pennsylvania et al., the U.S. Supreme...more

Foley Hoag LLP

Supreme Court Allows Religious Employer Exemptions from Contraceptive Coverage

Foley Hoag LLP on

On Wednesday, July 8, 2020, the Supreme Court weighed in on whether religious employers are required to offer their employees health plans that include contraceptive coverage. In its opinion in Little Sisters of the Poor v....more

Fisher Phillips

Supreme Court Upholds Rules Expanding Exemptions To ACA’s Contraceptive Mandate

Fisher Phillips on

The Supreme Court just upheld two Trump-era rules expanding religious and moral exemptions to the Affordable Care Act’s (ACA) contraceptive mandate. The July 8 decision in Little Sisters of the Poor v. Pennsylvania is just...more

Ballard Spahr LLP

Supreme Court Upholds Exemption to ACA’s Contraceptive Mandate

Ballard Spahr LLP on

In Little Sisters of the Poor Saints Peter and Paul Home v. Pennsylvania, the Supreme Court this week upheld regulations issued by the U.S. Departments of Treasury, Labor, and Health and Human Services (the Departments) that...more

Franczek P.C.

SCOTUS Gives Religious Exemptions Wide Berth in Two Key Employment Rulings

Franczek P.C. on

On July 8, the U.S. Supreme Court issued two 7-2 decisions involving religious exemptions to federal employment and benefits laws....more

Burr & Forman

New Supreme Court Ruling Allows Religious Employers to Exempt Birth Control from Health Care Coverage

Burr & Forman on

This week, the Supreme Court ruled that employers may exclude coverage for birth control from their health plans based upon moral or religious objections to contraception. ...more

Bricker Graydon LLP

Religious exemption carries in U.S. Supreme Court decision on preventive reproductive care

Bricker Graydon LLP on

Until this week, federal law required most insurance plans to cover the cost of birth control without a copay. However, the history behind this issue can be traced back much further....more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Little Sisters of the Poor Saints Peter and Paul Home v. Pennsylvania and Trump v. Pennsylvania

On July 8, 2020, the U.S. Supreme Court decided Little Sisters of the Poor Saints Peter and Paul Home v. Pennsylvania and Trump v. Pennsylvania, holding that the Department of Health and Human Services validly created...more

McGlinchey Stafford

Employers: Benefits Considerations Post-Pandemic [More with McGlinchey Ep. 3]

McGlinchey Stafford on

During the Coronavirus, it’s been fun working from home, but many are returning to the trenches. One of the issues we need to take a look at is employee benefits. In this episode, McGlinchey Labor & Employment team members...more

Proskauer - Employee Benefits & Executive...

What Employers Should Know about ACA Shared Responsibility Payments

A recently released redacted report from the Treasury Inspector General for Tax Administration (TIGTA) offers some helpful insights for employers who may be assessed shared responsibility payments because the IRS thinks they...more

Foley & Lardner LLP

IRS Says ACA’s Employer Mandate is a Forever Liability – What Should Large Employers Do Now?

Foley & Lardner LLP on

Takeaway Message: The IRS has recently concluded that the Affordable Care Act’s (the “ACA”) employer mandate is an ongoing tax liability which cannot be extinguished with the passage of time. In other words, the IRS has no...more

Epstein Becker & Green

IRS Memo Concludes No There Is Statute of Limitations for ACA Employer Mandate Penalties Under Internal Revenue Code § 4980H

The IRS Office of Chief Counsel recently issued a memo which, in a surprise to many, concluded that the filing of the Affordable Care Act (“ACA”) Forms 1094-C and 1095-C (“C Forms”) does not start the statute of limitations...more

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