News & Analysis as of September 22, 2024

Shared Responsibility Rule

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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 -

Have You Been Told Lately That You Owe ESRP?

Best Best & Krieger LLP on 1/30/2019

Within the last few days, we have received a number of emails and calls from public agency clients stating that the IRS wrote them to demand an Employer Shared Responsibility Payment amounting to millions of dollars. ...more

IRS Is Sending ACA Penalty Notices to Employers

Holland & Hart LLP on 5/16/2018

If you believe your company was subject to the Affordable Care Act (ACA) coverage requirements in 2015 (generally, all employers with 50 full-time or full-time equivalent employees), please take note that the Internal Revenue...more

Watch Your Mail: IRS Begins Collection of Employer Mandate Penalties

Foley & Lardner LLP on 12/1/2017

It’s official. The IRS has finally begun the process of collecting penalties under the Affordable Care Act’s (“ACA”) employer shared responsibility provisions, better known as the “employer mandate.” The IRS has started...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers: The Basics (Part 3 of 24)

Mintz - Employment, Labor & Benefits... on 8/5/2015

Alden Bianchi, Chair of Mintz Levin’s Employee Benefits & Executive Compensation Practice, will provide a weekly installment on the complex reporting obligations outlined by the Affordable Care Act for health insurance...more

Large Employer Reporting Requirements and Penalties Mandated by Affordable Care Act Delayed One Year

King & Spalding on 7/9/2013

The Treasury Department announced on Tuesday, July 2, 2013, that reporting requirements and penalties imposed on large employers under the Affordable Care Act (ACA) would be delayed one year, until January 1, 2015. ...more

What the Obamacare Delay Means Right Now

Cranfill Sumner LLP on 7/9/2013

On July 2, 2013, the Department of the Treasury and the White House announced via social media that the employer reporting requirements and employer shared responsibility/play-or-pay penalty are being delayed until 2015. ...more

Stay Tuned! Employer Mandate Reporting Requirements and Enforcement Delayed; Silence on the Individual Mandate and Exchanges

BakerHostetler on 7/8/2013

On July 2, 2013, the U.S. Department of the Treasury announced in its Treasury Notes blog that the Employer Mandate tax payment provisions and reporting requirements under the Affordable Care Act (ACA) are being delayed from...more

Employers Given One-Year Extension on ACA Health Coverage

Miller & Martin PLLC on 7/8/2013

The Obama administration has announced that it will provide an additional year - until 2015 - before the Affordable Care Act (ACA) mandatory employer and insurer reporting requirements begin. ...more

Obama Administration Delays ACA's Employer-Coverage Mandate Until 2015

Sheppard Mullin Richter & Hampton LLP on 7/8/2013

The Obama Administration announced on Tuesday that it is delaying implementing a key component of the Affordable Care Act for a year following complaints from the private sector about reporting requirements. The so-called...more

Key Affordable Care Act Deadline for Employers Extended by One Year

Baker Donelson on 7/5/2013

Yesterday, the Obama administration announced that it will allow employers until 2015 before they must either provide health care coverage to employees or pay penalties under the Affordable Care Act (ACA)....more

Obama Administration Announces a One-Year Delay in the Enforcement of the Affordable Care Act's Employer Shared Responsibility...

Mintz - Employment, Labor & Benefits... on 7/5/2013

In a surprise announcement posted Tuesday to the White’s House website, the Obama Administration announced a one-year delay (to January 1, 2105) in the enforcement of the employer shared responsibility rules enacted into law...more

Play or Pay Rules—Compliance Delayed Until 2015

Davis Wright Tremaine LLP on 7/5/2013

On July 2, 2013, the Obama administration announced through the U.S. Department of the Treasury that the penalties for employers under the “Play or Pay Rules” will not go into effect until 2015....more

The White House Blog: Employer Mandate Under The Affordable Care Act Delayed For One Year

Stinson - Benefits Notes Blog on 7/5/2013

On July 2 the White House announced that it is delaying the enforcement of the employer mandate that it provide health care coverage to employees or pay a penalty (the “play or pay” provisions) until 2015....more

Obama Administration Delays ACA Employer Mandate Until 2015

Pierce Atwood LLP on 7/5/2013

In a major development in the implementation of the Affordable Care Act (ACA), the Obama administration announced on Tuesday that it will delay implementation of the “employer mandate” feature of the law....more

Obama Administration Delays Until 2015 Large Employer Shared Responsibility Requirements, Reporting And Tax Penalties

Dickinson Wright on 7/5/2013

On July 2, 2013, the Department of Treasury announced a one-year delay in the employer shared responsibility mandate under the Affordable Care Act (“ACA”) and related information reporting. Complexity Leads to Delayed...more

Spilman Alert: ACA "Pay-or-Play" Mandate Delayed

Spilman Thomas & Battle, PLLC on 7/5/2013

Enforcement of the Affordable Care Act's "Pay-or-Play" mandate is being delayed one year, to 2015, according to the United States Treasury Department. The mandate requires businesses to provide health insurance to all...more

ALERT: BIG NEWS in Employee Benefits: Obama Administration Delays Employer Mandate Until 2015

McAfee & Taft on 7/5/2013

In perhaps the biggest healthcare reform news of the year, the Obama administration announced late Tuesday that it is delaying the so-called “play or pay” mandate for one year until 2015. ...more

Healthcare Employer "Play or Pay" Mandate Penalties Delayed to 2015

Fisher Phillips on 7/5/2013

On July 2, 2013, the U.S. Treasury Department issued a statement that enforcement of the employer “play or pay” mandate penalties under the Internal Revenue Code – and therefore the coverage obligations to avoid such...more

Affordable Care Act: Implementation of Reporting Requirements and Penalties Delayed One Year

Bradley Arant Boult Cummings LLP on 7/5/2013

The Department of Treasury announced on July 2 that it will provide transition relief of one additional year for the mandatory employer and insurer reporting requirements under the Patient Protection and Affordable Care Act...more

PPACA Penalties Delayed One Year

Proskauer - Employee Benefits & Executive... on 7/4/2013

The Obama Administration announced on Tuesday that it intends to delay for one year the effective date of the employer “play or pay” penalties under health care reform, which were set to become effective in 2014....more

Affordable Care Act Shared Responsibility Penalty Delayed Until 2015

Morgan Lewis on 7/4/2013

Employers welcome a one-year delay in the Shared Responsibility excise tax. On July 2, the U.S. Department of the Treasury (Treasury) made a surprise announcement—in an unusual place—that implementation of the employer...more

Play-Or-Pay Tax Penalties Under Affordable Care Act Will Not Apply Until 2015, Treasury Department Announces

Perkins Coie on 7/4/2013

The U.S. Department of the Treasury announced today that after hearing and considering the concerns of employers about the complexity of compliance with the Play-or-Pay requirements under the Affordable Care Act, it is...more

ACA Update: Employer Mandate To Be Postponed Until 2015

Troutman Pepper on 7/4/2013

The Obama administration announced on July 2 that it will provide an additional year before employers are required to comply with the employer mandate of the Affordable Care Act (ACA). ...more

Employer “Mandate” Under the Affordable Care Act Delayed Until 2015

Dechert LLP on 7/4/2013

The U.S. Treasury Department announced on July 2, 2013 that the employer shared-responsibility payments (commonly referred to as the “employer mandate” or the “employer penalties”) under the Patient Protection and Affordable...more

PPACA Update: Employer Shared Responsibility Mandate Delayed Until 2015

McNees Wallace & Nurick LLC on 7/4/2013

Many employers received a welcome, though temporary, reprieve Tuesday, when the U.S. Department of the Treasury (“Department”) announced a one-year delay in the effective date of one of the key requirements of the Patient...more

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