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Employer Group Health Plans › Shared Responsibility Rule › Penalties

Kaufman & Canoles

2022 ACA Numbers & Limitations Reference Chart

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John Peterson has created a 2022 ACA Numbers & Limitations Reference Chart. Applicable Large Employer (ALE) Shared Responsibility Penalty (IRC §4980H, Forms 1094-C & 1095-C) ...more

Proskauer - Employee Benefits & Executive...

What Employers Should Know about ACA Shared Responsibility Payments

Proskauer - Employee Benefits & Executive... on

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

Stinson LLP

IRS Begins Issuing ACA Employer Mandate Penalty Notices

Stinson LLP 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

Proskauer - Employee Benefits & Executive...

ACA Employer Mandate Assessments Coming

Proskauer - Employee Benefits & Executive... on

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

Snell & Wilmer

Section 4980H Large Employer Penalties – IRS Signals the Health Coverage Penalties Remain in Force

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Many employers were hopeful that the Code Section 4980H penalties would be repealed now that Republicans control Congress and Trump is in the White House. To date, that has not happened, nor has the IRS announced it will not...more

Fisher Phillips

IRS Will Enforce Employer Mandate Regardless Of Any Executive Orders

Fisher Phillips on

You may recall that President Trump signed an executive order on the day of his inauguration directing all agencies to minimize the economic burden of the Affordable Care Act (ACA) pending its repeal. You may recall also that...more

Snell & Wilmer

You Received a Health Insurance Marketplace Notice from HHS – Now What?

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Take a deep breath. The HHS Health Insurance Marketplace Notice (the “Notice”) may seem to be a nuisance, but it does not necessarily mean that you will be subject to employer shared responsibility penalties....more

Snell & Wilmer

When Anything Less than 95% is a Failing Grade: An Update on the Employer Shared Responsibility Penalties

Snell & Wilmer on

As a reminder, effective January 1, 2016, employers must offer minimum essential coverage to 95% or more (up from 70% or more for 2015) of their full-time employees and their dependents each month or pay a very steep penalty....more

Balch & Bingham LLP

Coming Down Your Chimney: Market Reform Guidance, Information Reporting Penalty Relief and Cadillac Tax Delay

Balch & Bingham LLP on

It’s the “silly season” on the Hill and a busy season for ACA regulators. This article gives you brief notes about Notice 2015-87, information reporting relief and the § 4980I delay buried in the omnibus spending bill....more

Mintz - Employment, Labor & Benefits...

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

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

Foley & Lardner LLP

ACA’s “Pay-Or-Play” Penalty Delayed Until 2015

Foley & Lardner LLP on

Last week, in a move welcomed by many employers, the Obama administration announced that it would delay implementation of certain key provisions of the Affordable Care Act (ACA) until 2015....more

Ballard Spahr LLP

IRS Releases Further Guidance on Employer Health Care Coverage Mandate and Penalties

Ballard Spahr LLP on

The Internal Revenue Service has released proposed regulations and FAQs on the shared responsibility provisions of the Affordable Care Act (ACA). These rules require large employers to offer full-time employees and their...more

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