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 -

The Affordable Care Act—Countdown to Compliance for Employers, Week 7: IRS Puts the Kibosh on Health Plans that Fail to Cover...

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

In a previous post, we described an Affordable Care Act compliance strategy—referred to commercially as a “minimum value plan” or “MVP”—that involves an offer of group health plan coverage that, while similar in most respects...more

Playing Kick the Can with the Affordable Care Act: The Administration Further Delays Employer Deadlines

Spilman Thomas & Battle, PLLC on 2/21/2014

The Treasury Department has announced further extensions for medium-sized and large-sized employers for compliance with the “employer mandate” of the Affordable Care Act (“ACA”). The employer mandate requires employers with a...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

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

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

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

Benefits Update, No. 3, August 2013: Healthcare Reform: What Was and Was Not Delayed?

Fisher Phillips on 8/2/2013

On July 2, 2013, the U.S. Treasury Department delayed enforcement of the employer “play or pay” mandate penalties and reporting requirements one year to 2015, stating that covered employers should still comply with the...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

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

Legal Alert: IRS Issues Transition Relief Guidance on PPACA Reporting and Employer Penalty

Eversheds Sutherland (US) LLP on 7/12/2013

On July 9, the Internal Revenue Service (IRS) released Notice 2013-45 (the Notice), granting transition relief from the “Employer Shared Responsibility” provisions and certain health plan reporting requirements under the...more

IRS Guidance Released on the Delayed Implementation of the Affordable Care Act's Play or Pay Rules - Penalties Will Not Apply to...

Best Best & Krieger LLP on 7/11/2013

On the heels of last week’s announcement that the Affordable Care Act’s (ACA) reporting requirements and Play or Pay penalties will not go into effect until 2015, the IRS has released transition relief clarifying that the...more

57 Results

View per page

Page: of 3

Employer Mandates › Pay or Play › U.S. Treasury

The Affordable Care Act—Countdown to Compliance for Employers, Week 7: IRS Puts the Kibosh on Health Plans that Fail to Cover...

Playing Kick the Can with the Affordable Care Act: The Administration Further Delays Employer Deadlines

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

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

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

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

Benefits Update, No. 3, August 2013: Healthcare Reform: What Was and Was Not Delayed?

PCOR Trust Fund Fee Due Soon for Many Plans

Health Care Reform Implementation Update - July 23, 2013

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

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

ACA Responsibility Payments, Mandatory Employer and Insurer Requirements Delayed

Healthcare Law -- Jul 15, 2013

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

The Affordable Care Act – Consider Yourself on Notice

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

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

Legal Alert: IRS Issues Transition Relief Guidance on PPACA Reporting and Employer Penalty

IRS Guidance Released on the Delayed Implementation of the Affordable Care Act's Play or Pay Rules - Penalties Will Not Apply to...

Obama Administration Delays Enforcement of the ACA Employer Shared Responsibility Rule to 2015

Provisions of Affordable Care Act Could Impact Tax-Exempt Status of Certain Bonds

Affordable Care Act’s Reporting Requirements And Employer Mandate Postponed Until 2015; New IRS Guidance Released

ACA "Pay Or Play" Deadline Extension — What It REALLY Means

Health Care Reform Update -- July 8, 2013

Obama Administration Delays Implementation of Key Employer Requirements Under the ACA

Employer Mandates › Pay or Play › U.S. Treasury

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