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Health Insurance › Employee Benefits › Applicable Large Employers (ALE)

Woodruff Sawyer

​​​​​IRS Issues Affordability Percentage Adjustment for 2025

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The Internal Revenue Service (IRS) has released Rev. Proc. 2024-35, which contains the inflation adjusted amounts for 2025 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable...more

Woodruff Sawyer

Compliance Alert: Most Employers Are Required to File Electronic Information Returns Beginning in 2024

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On February 21, 2023, the IRS released Final Rules amending the existing requirements related to mandatory e-filing of information returns, including Forms 1094-C and 1095-C, among others. The final rules are effective for...more

Fisher Phillips

5 Most Important Steps for Employers Doing Their 2023 ACA Compliance Planning

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Applicable large employers must adhere to many Affordable Care Act (ACA) rules to remain compliant regarding group health plan offerings. We offer the following checklist of the five most helpful reminders you should take...more

Woodruff Sawyer

Compliance Alert: IRS Issues Affordability Percentage Adjustment for 2023

Woodruff Sawyer on

The Internal Revenue Service (IRS) has released Rev. Proc. 2022-34, which contains the inflation- adjusted amounts for 2023 that are used to determine whether employer-sponsored coverage is “affordable” for purposes of the...more

Fisher Phillips

IRS Releases Final Forms for Next Round of ACA Reporting

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The Internal Revenue Service recently released final 2021 forms for Affordable Care Act (ACA) reporting under relevant Internal Revenue Code sections – and while not much is changing in terms of information you’ll need to...more

Perkins Coie

Variable Hour Employee Benefits Eligibility under COVID-19

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Are Employees Receiving a Lavish Gift This Holiday Season or an Unintended Lump of Coal in Their Stockings? COVID-19 has forced many employers to make unanticipated changes to their workforce, with many retailers rolling...more

Dickinson Wright

What to Do if Your Company is Close to the Affordable Care Act's 50 Full-time Employee Threshold

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Having recently helped a client determine if it employed on average more than 50 employees per month in a calendar year and therefore was an applicable large employer (“ALE”) subject to the Affordable Care Act (“ACA”) in the...more

Verrill

Form 1094 and Form 1095 Reporting for Expatriate Employees

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Every IRS Form 1094/1095 filing season (roughly January and February of each year), we receive questions on reporting for expatriate employees. The most common questions: do we need to furnish a Form to expat employees...more

Schwabe, Williamson & Wyatt PC

Beware: IRS To Begin Issuing ACA Employer Shared Responsibility Payment Penalty Notices

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The IRS has announced its next steps regarding the Employer Shared Responsibility Payments (the “ESRPs”), which are the ACA penalties assessable to “Applicable Large Employers” for failing to provide affordable health care...more

Jackson Lewis P.C.

Employer Health Plan Premiums Rose In 2016, But Just Barely

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Premiums for Affordable Care Act (ACA) marketplace coverage continue to sky rocket, with the average cost of a benchmark plan in the individual market place rising 20% this year. There is very different news for...more

Hinshaw & Culbertson LLP

House Passes American Health Care Act: Potential Impact on Employer Plans

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On May 4, 2017 the House of Representatives passed the American Health Care Act (AHCA). While the AHCA must still get through the Senate and eventually be signed by the President before becoming law, with the passage of the...more

Jackson Lewis P.C.

Where Do We Stand with Health Care?

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The American Heath Care Act was designed to provide health care reform and to replace former President Obama’s Affordable Care Act (the “ACA”). However, the House of Representatives, under President Trump’s direction,...more

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