News & Analysis as of September 19, 2024

U.S. Treasury

+ Follow

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 -

Manatt on 1332: Hawaii Posts Nation's First State Innovation Waiver Proposal

Manatt, Phelps & Phillips, LLP on 9/28/2015

Overview - On September 9 Hawaii became the first state to post a draft 1332 waiver proposal for public comment. While Hawaii's waiver proposal is focused on the state's unique 40-year-old employer mandate, the 40-page...more

Of Mice and Elephants: Halbig and King and The Struggle of Two Federal Appeals Courts to Find Meaning in Words That May or May Not...

Proskauer - Employee Benefits & Executive... on 7/25/2014

At issue in Halbig v. Burwell and King v. Burwell is whether or not subsidies to buy insurance on an exchange are available in both state and federal exchanges. On its face the Affordable Care Act (“ACA”) provides for...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 26: Fitting a Round Peg (the Public Health Service Act 90-day...

Mintz - Employment, Labor & Benefits... on 6/30/2014

The Departments of the Treasury/IRS, Labor and Health and Human Services (the “Departments”) recently issued a final regulation under the 90-day waiting period limitation, which is included among the Affordable Care Act’s...more

The Top 10 Changes Made to the 2012 Proposed Rule Under the Affordable Care Act’s Employer Shared Responsibility Rules by Recently...

Mintz - Employment, Labor & Benefits... on 2/25/2014

The Treasury Department and Internal Revenue Service recently issued final regulations implementing the employer shared responsibility provisions of the Affordable Care Act. For “applicable large employers” — i.e., those with...more

What Does The ACA Shared Responsibility Final Rule Mean To Large Employers?

Ogletree, Deakins, Nash, Smoak & Stewart,... on 2/24/2014

As many small employers rejoice over a delayed effective date, large employers should be rolling up their sleeves to adapt their evolving shared responsibility compliance strategies for 2015 to a new final rule from the U.S....more

Treasury Department Delays Employer Mandate for Mid-Size Employers

King & Spalding on 2/20/2014

Last week, the Treasury Department issued a final rule, with an accompanying press release and fact sheet, in which it delayed, for a second time, the employer mandate requiring mid-size employers with 50-99 full-time...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 45½: Treasury/IRS Issue Long-Awaited Final Regulations under...

Mintz - Employment, Labor & Benefits... on 2/11/2014

Breaking with long standing tradition—i.e., issuing important rules on a Friday before a holiday weekend, or (failing that) any Friday (hence the reference to Week 45½ in this post)—the Treasury Department and the IRS today...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 49: Waiting for the Final Code Section 4980H Regulations

Mintz - Employment, Labor & Benefits... on 1/22/2014

So where are they? Final regulations implementing the Affordable Care Act’s rules governing shared responsibility of employers were widely expected to have “dropped” before the beginning, or perhaps during the first...more

Volunteer Hours Of Firefighters And Emergency Responders Can Be Excluded From ACA's Shared Responsibility Calculation

FordHarrison on 1/15/2014

Executive Summary: The Department of Treasury has posted a statement on its blog indicating that the volunteer hours of volunteer firefighters and volunteer emergency medical personnel do not need to be included in...more

Now for Everything Else: What Employers Still Need To Worry About Between Now And 2015

BakerHostetler on 8/15/2013

For the past several months (and, in many cases, years), most large employers have been preparing for the consequences of offering (or not offering) their workforce health coverage and complying with the complexities...more

Too Soon for Party Hats: Employers Face Array Of "Underground" Challenges Following The Employer Mandate Delay

BakerHostetler on 8/14/2013

Like many, I was initially relieved when I read the July 2, 2013, announcement by the U.S. Treasury Department, effectively providing "large" employers with up to an additional year (to 2015) to comply with the ACA's Employer...more

Employer Responsibility – Will You Pay or Play? Part II - The Variable Hour or Seasonal Employee Problem

Poyner Spruill LLP on 8/14/2013

Although the employer mandate has been delayed to 2015, employers shouldn’t relax too much because significant planning still needs to be done now. Beginning in 2015 large employers either must offer full-time employees...more

Affordable Care Act Update IRS Issues Guidance on Delay of Employer Shared Responsibility Penalties and Reporting Requirements

Sherman & Howard L.L.C. on 8/9/2013

On July 2, 2013, the Treasury Department made a surprise announcement that enforcement of the Employer Shared Responsibility Mandate, a provision of the Patient Protection and Affordable Care Act ("PPACA"), would be delayed...more

IRS Guidance On Delay in Implementing Pay-or-Play Penalties of ACA Health Care Reform Law

Stoel Rives LLP on 8/5/2013

The IRS issued Notice 2013-45 recently, the official guidance document explaining the one-year delay in the implementation of the employer pay-or-play penalties under the Patient Protection and Affordable Care Act ("PPACA")...more

PCOR Trust Fund Fee Due Soon for Many Plans

Morgan Lewis on 7/25/2013

Calendar-year plans should use updated IRS Form 720 and related instructions to file by July 31 deadline. Under the Affordable Care Act (ACA), for plan years ending on or after October 1, 2012, plan sponsors of...more

Health Care Reform Implementation Update - July 23, 2013

Cozen O'Connor on 7/24/2013

With only two weeks before Congress’ August recess and just a little more than two months before October open enrollment begins, Washington is busy sorting through, implementing and, in some cases, fighting the Affordable...more

U.S. Treasury Department Delays Enforcement of Employer Mandate and Reporting Requirements Under PPACA

Wilson Sonsini Goodrich & Rosati on 7/23/2013

As seen in many mainstream press reports, the Obama administration announced in early July that (1) the employer mandate and (2) certain reporting requirements under the Patient Protection and Affordable Care Act (PPACA) will...more

IRS/Treasury Provides One-Year Delay For Certain Employer Health Coverage Reporting And Employer “Pay Or Play” Penalty Taxes

Patterson Belknap Webb & Tyler LLP on 7/19/2013

On July 9, 2013, the U.S. Treasury Department and Internal Revenue Service (“IRS”) issued formal guidance (IRS Notice 2013-45; herein, the “Notice”)1 that provides for a one year delay until 2015 with respect to (i) certain...more

Final Wellness Rules May Require Review of Existing Wellness Programs

Snell & Wilmer on 7/18/2013

Final wellness regulations were issued by the Departments of Treasury, Labor, and Health and Human Services (the “Departments”) on June 3, 2013 and apply to employer-sponsored group health plans for plan years beginning on or...more

ACA Responsibility Payments, Mandatory Employer and Insurer Requirements Delayed

Ervin Cohen & Jessup LLP on 7/18/2013

Those of you just arriving on the planet may have heard a little something about the Affordable Care Act and the fact that it has a lot of folks worried about just how it will all work....more

Healthcare Law -- Jul 15, 2013

Manatt, Phelps & Phillips, LLP on 7/16/2013

How Does the DOMA Defeat Impact Healthcare Reform and Health Insurance Access? - NOTE: The Supreme Court's 5-4 decision to invalidate the Defense of Marriage Act (DOMA) will affect more than 1,000 federal statutes—and...more

Health Care Reform Employer Mandate Delayed; DOMA Struck Down - What Now For Employers?

Poyner Spruill LLP on 7/16/2013

Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...more

The Affordable Care Act – Consider Yourself on Notice

Orrick - Employment Law and Litigation on 7/15/2013

Under the Affordable Care Act, employers subject to the Fair Labor Standards Act must provide a “Notice of Coverage Options” to each employee. The purpose of this Notice is to inform employees that they may obtain health...more

It’s Official: IRS Issues Guidance Affirming One-Year Delay in the Affordable Care Act Employer Mandate and Related Reporting...

Mintz - Employment, Labor & Benefits... on 7/15/2013

On July 9, less than a week after the Obama administration announced a one-year delay in the enforcement of the employer shared responsibility (aka “pay-or-play”) rules,1 the IRS has issued guidance making the move official....more

Legal Alert: Guidance Released On Delay Of "Pay Or Play" Penalties Under ACA

FordHarrison on 7/15/2013

The Obama Administration has released formal guidance on the delay of the Affordable Care Act's (the "ACA") employer mandate and certain reporting requirements. ...more

54 Results

View per page

Page: of 3

Employer Mandates › Healthcare › U.S. Treasury

"My best business intelligence, in one easy email…"