News & Analysis as of

Healthcare W-2

Mintz - Employment, Labor & Benefits...

The Affordable Care Act—Countdown to Compliance for Employers, Week 17: Cherry Bomb in the Gold Fish Pond, or Third-Party Staffing...

With two seemingly simple and straightforward definitions in the final regulations implementing the Affordable Care Act’s pay-or-play rules—i.e., definitions of “employer” and “employee”— the Treasury Department and IRS have...more

Goodwin

IRS Releases FAQs on Cafeteria Plan Benefits for Same-Sex Spouses Post-DOMA

Goodwin on

The Internal Revenue Service has released a series of FAQs to answer several outstanding questions following the U.S. Supreme Court’s ruling in Windsor, which struck down Section 3 of the Defense of Marriage Act. The most...more

Morgan Lewis

Group Health Plans: Year-End Action Items and Upcoming Changes

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Group health plan sponsors turn their attention to completing 2013 tasks, implementing upcoming 2014 changes, preparing for the ACA Shared Responsibility requirement in 2015, and documenting recent extensive plan changes....more

Akerman LLP

Employee Benefits Update: 2013 Year End Plan Tasks

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As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more

Ballard Spahr LLP

IRS Issues Proposed Regulations on Employer-Provided Health Care Coverage Reporting Requirements

Ballard Spahr LLP on

The Internal Revenue Service has issued proposed regulations on reporting requirements under the Affordable Care Act (ACA). The regulations, released on September 9, 2013, address two separate ACA reporting requirements: one...more

FordHarrison

Legal Alert: ACA "Pay Or Play" Penalties Delayed Until 2015

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The Obama Administration has announced that implementation of the penalties under the Affordable Care Act's ("ACA") employer mandate (also known as the "pay or play" penalties) have been delayed until 2015. ...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Money And Trinkets Provided For Wellness

More and more employers and insurance companies are providing incentives and rewards to employees and their covered dependents to encourage participation in wellness programs—programs designed to improve an individual’s...more

Perkins Coie

The Affordable Care Act’s “Play Or Pay” Mandate: How It Works

Perkins Coie on

The Affordable Care Act added the so-called “Play or Pay” mandate or “Employer Shared Responsibility” provisions to the Internal Revenue Code (the Code). Starting in 2014, certain employers may be subject to a penalty tax,...more

Nossaman LLP

IRS Issues Proposed Regulations on Affordable Care Act's "Play or Pay" Requirements – What Employers Need to Know

Nossaman LLP on

Starting in 2014, "large" employers (essentially, those with 50 or more "full-time" employees) must offer minimum health insurance coverage to full-time employees or face hefty penalties. These provisions (a.k.a "shared...more

Sherman & Howard L.L.C.

2013 and 2014 under the Affordable Care Act

Sherman & Howard L.L.C. on

With the close of 2012 approaching fast, employers should consider the following checklist of items as the nation moves ahead with compliance with the Affordable Care Act. Effective in 2013: The following list...more

Morgan Lewis

Group Health Plans: Year-End Action Items, Upcoming Changes, New Guidance

Morgan Lewis on

As 2012 closes, group health plan sponsors turn their attention to completing 2012 tasks, implementing upcoming 2013 changes, and preparing for the full impact of ACA in 2014. As 2012 draws to an end, employers pass...more

FordHarrison

Legal Alert: Untangling Healthcare Reform Form W-2 Reporting Requirements for PEOs

FordHarrison on

With the re-election of President Obama and the Supreme Court's recent decision upholding portions of the Affordable Care Act (the "ACA"), health care reform is here to stay for the foreseeable future. Though limited...more

Foley Hoag LLP

What Every Employer Should Know About the Affordable Care Act (ACA)

Foley Hoag LLP on

After months of uncertainty, the U.S. Supreme Court upheld the federal healthcare reform law known as the Affordable Care Act (ACA). What does this landmark law mean for employers now and in the near and distant future? ...more

McDermott Will & Emery

What Employers Need to Know for 2012 and 2013 Under the Patient Protection and Affordable Care Act

McDermott Will & Emery on

With the end of 2012 quickly approaching, and for 2013 planning purposes, this newsletter provides a high-level list of the important changes to be aware of under the Patient Protection and Affordable Care Act and the...more

Poyner Spruill LLP

End of Year Action Items – Plan Now for 2012-2013 Compliance

Poyner Spruill LLP on

With year-end fast approaching, now is the time for plan sponsors to review their employee benefit plans to ensure that they have been updated for any changes in the law, that required notices have been distributed, and to...more

Fisher Phillips

Benefits Update, No. 3, August 2012: Timeline Of Health Insurance Reform

Fisher Phillips on

As everyone knows, the Patient Protection and Affordable Care Act was upheld in a somewhat surprising Supreme Court decision last month. (For a recap of the decision see our Legal Alert on the case). Set out below is a...more

Snell & Wilmer

Navigating Health Care Reform: W-2 Reporting of Employer-Sponsored Group Health Coverage

Snell & Wilmer on

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move...more

Fisher Phillips

Timeline Of Health Insurance Reform

Fisher Phillips on

Excerpt from Health Insurance Reform Timeline chart: - W2 inclusion of cost of employer-sponsored health coverage for employers who filed more than 250 Forms W2 in prior year. 2012 Forms W2, due 1/31/13 -...more

Proskauer Rose LLP

IRS Clarifies Previous Guidance on Form W-2 Informational Reporting Requirement

Proskauer Rose LLP on

On January 3, 2012, the Internal Revenue Service ("IRS") released Notice 2012-9, which restates and clarifies its prior guidance on the requirement under the Affordable Care Act to report the cost of employer-sponsored health...more

Proskauer Rose LLP

IRS Releases Guidance on Form W-2 Informational Reporting Requirement

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On March 29, 2011, the Internal Revenue Service (“IRS”) released Notice 2011-28, which provides guidance to employers on the requirement under the Affordable Care Act (the “Act”) to report the cost of employer-sponsored...more

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