News & Analysis as of

Employer Mandates Employee Benefits Internal Revenue Code (IRC)

Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide... more +
Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide minimum essential insurance coverage to their employees or else pay statutory penalties. The concept of an employer mandate is not unique to the Affordable Care Act; many EU countries have their own versions with different and/or expanded employer obligations.  less -
Ballard Spahr LLP

IRS Adjusts Figure Applicable to ACA Employer Mandate

Ballard Spahr LLP on

The Employer Shared Responsibility Provisions (commonly known as the “employer mandate”) under the Affordable Care Act (ACA) require covered large employers to pay an assessment under the Internal Revenue Code if they fail to...more

McAfee & Taft

Permanent Extension of Form 1095-C Reporting Deadline

McAfee & Taft on

The Internal Revenue Service recently released a host of changes to Form 1095-C reporting required under the Affordable Care Act. This is welcome relief for large employers who struggle to deliver these forms to employees by...more

Kramer Levin Naftalis & Frankel LLP

IRS: Affordable Care Act Penalties Go On … and On … Forever?

The Internal Revenue Service (IRS), in a recently released memorandum from the Office of Chief Counsel (Chief Counsel Memorandum), has taken the position that the Employer Shared Responsibility Payment (ESRP) imposed by...more

Whitman Legal Solutions, LLC

Commuter Benefits Now Required

What Are Commuter Benefits?  The Internal Revenue Code (IRC) authorizes employers to offer commuter benefits to employees on a tax-advantaged basis. Commuter benefits may either be paid by the employee using pre-tax dollars...more

Proskauer - Employee Benefits & Executive...

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

Last week, the IRS announced (see Notice 2016-70) an extension to the distribution (but not filing) deadline for the Affordable Care Act (ACA) reporting requirements set forth in Sections 6055 and 6056 of the Internal Revenue...more

Sherman & Howard L.L.C.

End of Year Issues Impacting Employer Health Plans

Sherman & Howard L.L.C. on

With the end of 2015 fast approaching, employers should be aware of certain issues under the Patient Protection and Affordable Care Act (“ACA”), the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) and...more

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