News & Analysis as of September 18, 2024

Internal Revenue Service

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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 -

Employee Benefits & Executive Compensation 2021 Summer Client Advisory

Verrill on 8/19/2021

This Client Advisory summarizes developments in the law governing employee benefit plans prompted by the COVID-19 pandemic. We explain what these developments mean for plan sponsors and highlight the need to adopt plan...more

Health Care Reform Changes and Other Updates

Kelley Drye & Warren LLP on 12/4/2020

This Advisory provides a summary of recent developments impacting Affordable Care Act (“ACA”) requirements applicable to employers, as well as other recent changes impacting employer-sponsored health plans. ACA...more

Health Care Reform in Transition While Congress Deliberates

Ballard Spahr LLP on 1/20/2017

Changes are imminent for the Affordable Care Act and a range of other laws and regulations affecting the health care industry. Ballard Spahr attorneys established a Health Care Reform Initiative in 2008 to monitor and analyze...more

Hot Topics in Employer Health Benefits

Ballard Spahr LLP on 9/28/2016

As we start looking forward to 2017, and as many employers head into annual enrollment periods this fall, employers need to be aware of recent changes in the law that have a significant impact on health benefit plans. This...more

Recent Government-Issued FAQs Clarify ACA Employer Mandate, Market Reforms

McDermott Will & Emery on 4/2/2016

Notice 2015-87 (the Notice) provides recent government guidance on the Affordable Care Act (ACA) employer mandate and market reforms. The Notice contains 26 frequently asked questions (FAQs) from the Internal Revenue Service...more

Healthcare.gov: No 2015 Employer Subsidy Notices

Balch & Bingham LLP on 9/22/2015

On September 18, 2015, the Centers for Medicare and Medicaid Services (CMS) published a set of “Frequently Asked Questions Regarding the Federally-Facilitated Marketplace’s (FFM) 2016 Employer Notice Program.”...more

Will § 4980H Require Judicial Amendment Too?

Balch & Bingham LLP on 7/23/2015

Absent applicable transitional relief, most of which vanishes after 2015, an ACA Applicable Large Employer that fails to offer Minimum Essential Coverage to at least 70% of its 2015 full-time employees and their dependents...more

Final Regulations Issued Concerning ACA’s Preventive Services Mandate

Balch & Bingham LLP on 7/20/2015

Last week the Agencies (DOL, HHS and IRS) issued final regulations concerning ACA’s preventive services mandate. This mandate requires non-grandfathered plans to cover specific preventive services, such as immunizations,...more

EAPs That Meet Four Requirements May Avoid Application of Health Care Reform

Snell & Wilmer on 1/13/2015

Benefits provided through an employee assistance program (“EAP”) may be considered group health plan coverage, which would subject the EAP to the health care reform requirements mandated by HIPAA and the Health Care Reform...more

Health Care Reform Implementation Update

Cozen O'Connor on 12/10/2014

We are now more than two weeks into the Affordable Care Act (ACA’s) second open enrollment period, and 765,000 individuals have obtained coverage through HealthCare.gov. On Capitol Hill, House lawmakers filed a lawsuit...more

Alert: Closing Affordable Care Act Loopholes

Pullman & Comley, LLC on 12/1/2014

The U.S. Departments of Labor, the Internal Revenue Service and the Department of Health and Human Services recently issued guidance clearly stating that employers may not, without incurring penalties, reimburse employees who...more

New Agency FAQs Drive a Stake Further into the Heart of Premium Reimbursement Arrangements and Eliminate a Common Executive Perk

Proskauer - Employee Benefits & Executive... on 11/10/2014

In clear and unambiguous terms, the U.S. Departments of Labor (“DOL”) and Health and Human Services and the Internal Revenue Service (“IRS”) (the “Agencies”) drove a stake into the heart of two suspect health insurance...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 11: Rethinking ACA Compliance Strategies Involving Reference...

Mintz - Employment, Labor & Benefits... on 10/15/2014

Under the Affordable Care Act’s rules governing employer shared responsibility—which are codified in Internal Revenue Code § 4980H—where an applicable large employer makes an offer of group health plan coverage that is both...more

Health Care Reform Implementation Update

Cozen O'Connor on 10/6/2014

Congress is in recess and therefore much of the action surrounding the Affordable Care Act (ACA) is at the agency level. However, Congressman Darrel Issa (R-CA) did subpoena the U.S. Department of Treasury for their records...more

Monthly Benefits Update - July 2014

Franczek P.C. on 8/5/2014

Two federal appeals courts issued contradictory rulings on the validity of subsidies for the purchase of health insurance under the federal marketplace established pursuant to the Affordable Care Act (ACA). On July 22, a...more

Key Questions Left in the Wake of the Supreme Court's Hobby Lobby Decision

McNees Wallace & Nurick LLC on 7/8/2014

On June 30, 2014, the U.S. Supreme Court held in Burwell v. Hobby Lobby Stores, Inc. et al., that the Affordable Care Act's "contraceptive mandate", as applied to "closely held corporations", violates the Religious Freedom...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

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Employer Mandates › Department of Health and Human Services (HHS) › Internal Revenue Service

Employee Benefits & Executive Compensation 2021 Summer Client Advisory

Health Care Reform Changes and Other Updates

Health Care Reform in Transition While Congress Deliberates

Hot Topics in Employer Health Benefits

Recent Government-Issued FAQs Clarify ACA Employer Mandate, Market Reforms

Healthcare.gov: No 2015 Employer Subsidy Notices

Will § 4980H Require Judicial Amendment Too?

Final Regulations Issued Concerning ACA’s Preventive Services Mandate

EAPs That Meet Four Requirements May Avoid Application of Health Care Reform

Health Care Reform Implementation Update

Alert: Closing Affordable Care Act Loopholes

New Agency FAQs Drive a Stake Further into the Heart of Premium Reimbursement Arrangements and Eliminate a Common Executive Perk

The Affordable Care Act—Countdown to Compliance for Employers, Week 11: Rethinking ACA Compliance Strategies Involving Reference...

Health Care Reform Implementation Update

Monthly Benefits Update - July 2014

Key Questions Left in the Wake of the Supreme Court's Hobby Lobby Decision

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

Reminder: ACA’s Out-of-Pocket Limits Differ from HSA-Qualified HDHPs Starting in 2015

Monthly Benefits Update - February 2014

Health Care Reform Update -- September 9th, 2013

IRS Releases Proposed Regulations on the Affordable Care Act's Play or Pay Mandate

Employer Mandates › Department of Health and Human Services (HHS) › Internal Revenue Service

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