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Health Insurance › Shared Responsibility Rule › Tax Penalties

Groom Law Group, Chartered

Texas, et. al., v. U.S. – The Fifth Circuit Rules

Groom Law Group, Chartered on

As you may recall, in late September, we expected a decision from the Fifth Circuit in Texas v. United States—the case challenging the constitutionality of the Patient Protection and Affordable Care Act (ACA)—in the fall of...more

Burr & Forman

Section 4980H Employer Shared Responsibility Payments (ESRP): The New “IRS Employment Tax Penalty”?

Burr & Forman on

Many employers began to receive notices from the IRS in 2018 proposing the assessment of a payment against the employer for the tax years 2015 and 2016 under Section 4980H of the Internal Revenue Code. The issuance of these...more

Best Best & Krieger LLP

Have You Been Told Lately That You Owe ESRP?

Best Best & Krieger LLP on

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

Mintz - Employment Viewpoints

Memo to Massachusetts Employers for 2018 and 2019: How Not to Comply with the EMAC New Rules

Mintz - Employment Viewpoints on

In a November 20, 2017 post, we reported on Massachusetts’ passage of H. 3822, “An Act Further Regulating Employer Contributions to Health Care,” (the “Act”), the purpose of which is to shore up the finances of the...more

Foley & Lardner LLP

Watch Your Mail: IRS Begins Collection of Employer Mandate Penalties

Foley & Lardner LLP on

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

Dickinson Wright

IRS Will Not Require Response to Qualifying Health Coverage Line on 2016 Form 1040 Filings

Dickinson Wright on

Individuals completing their 2016 IRS Form 1040s will recognize the question asking if they, their spouses and dependents had qualifying health care coverage in 2016 (Form 1040 line 61, Form 1040A line 38, Form 1040EZ line...more

Mintz - Employment, Labor & Benefits...

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

Mintz - Employment, Labor & Benefits... on

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

Locke Lord LLP

King v. Burwell – Will the Supreme Court Tip the ACA Dominos? Part 2

Locke Lord LLP on

In our previous blog post, we evaluated the legal issues at stake in King v. Burwell. We will now examine some of the ramifications of a Supreme Court decision that goes against the Obama Administration, assuming such were to...more

Manatt, Phelps & Phillips, LLP

Manatt on Health Reform: Weekly Highlights - February 2015 #4

Manatt, Phelps & Phillips, LLP on

Wrapping up the 2015 enrollment period, Healthcare.gov and State-based Marketplaces in seven states have announced special enrollment periods (SEPs) for people who were uninsured in 2014 and discover they owe a “shared...more

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