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Getting Ready for 2015: How Government Contractors, Health Care Reform, and...
It’s summer now, mid-year 2014. Open enrollment for the 2015 health plan year is just around the corner. . . We want to make sure that all employers are ready. We want to ensure, as well, that...
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Dueling Decisions in the 4th and D.C. Circuit Courts of Appeals Spell More...
Just as employers are gearing up to prepare for compliance with the Shared Responsibility rules under the ACA, a pair of decisions from two federal appeals courts has thrown a curve ball into what was...
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Employers – Review Your Controlled Group to Assure ACA and Retirement Plan...
Beginning in 2015, certain employers that fail to offer affordable health insurance that provides minimum value to their full-time employees and their dependents may incur substantial Employer Shared...
View ArticlePremium Reimbursement Arrangements – Employers Beware
The Department of Labor (DOL) has just published a series of FAQs regarding premium reimbursement arrangements. Specifically, the FAQs address the following arrangements: An arrangement in which an...
View ArticleEEOC Announces Intent to Propose Regulations That May Harmonize ADA and GINA...
Since filing multiple litigations against employers concerning their wellness programs, including seeking a temporary restraining order against Honeywell International, the Equal Employment Opportunity...
View ArticleACA Cadillac Tax Proposed Regs: What Treasury and IRS Are Considering
The Affordable Care Act (“ACA”) added section 4980I to the Internal Revenue Code (“Code”). Code section 4980I applies to tax years after December 31, 2017, and provides a tax on high cost...
View ArticleEmployers – Are You Ready to Report Offers of Health Insurance?
As you may already know, generally, each “applicable large employer” (see our article Health Care Reform: Employers Should Prepare Now for 2015 to Avoid Penalties to determine if you are an applicable...
View ArticleWhat the Supreme Court’s Decision on Affordable Care Act Subsidies Means for...
The Internal Revenue Service was authorized to issue regulations extending health insurance subsidies to coverage purchased through health insurance exchanges run by the federal government or a state,...
View ArticleIs Your Health Plan Affordable? If You Offer an Opt-Out Payment, You Better...
An “applicable large employer” is subject to a penalty if either (1) the employer fails to offer to its full-time employees (and their dependents) the opportunity to enroll in minimum essential...
View ArticleACA Cadillac Tax: Cruising Toward Proposed Regulations
Background Effective 2018, Section 4980I of the IRC — the so-called “Cadillac Tax,” which was added to the IRC by the ACA — will impose a 40% nondeductible excise tax on the aggregate cost of...
View ArticleACA Auto-enrollment Requirement Repealed
Since the enactment of the Affordable Care Act (ACA), larger employers have wondered about an auto-enrollment provision that the ACA added to the Fair Labor Standards Act (FLSA). Under that provision,...
View ArticleLate-Breaking Benefits News for 2016
While taxpayers were completing their holiday shopping and preparing to spend time with their families, Congress and the Internal Revenue Service (“IRS”) were busy changing laws governing employee...
View ArticleSo You’ve Filed Your 1095-C…Now What?
As companies complete their Section 6055 and 6056 reporting under the Affordable Care Act (ACA), now it’s time to be on the lookout for notices regarding ACA penalties. Watch for Notice Letters:...
View ArticleA District Court Just Dealt a Blow to the ACA. Employers, Don’t Get Excited!
On May 12, 2016, the United States District Court for the District of Columbia issued an opinion in U.S. House of Representatives v. Burwell et al., No. 14-1967 (D.D.C. May 12, 2016), enjoining the...
View ArticleHealthcare Subsidies for Grad Students: An ACA Conundrum
Colleges and universities historically have provided graduate student employees (e.g., teaching assistants) with a stipend or reimbursement to help defray (or even fully cover) the cost of their...
View ArticleEmployers Wonder How to Respond to Marketplace Notices
Many employers have begun receiving Health Insurance Marketplace notices – letters stating that a particular employee reported that he or she wasn’t offered affordable minimum value coverage for one or...
View ArticleJanuary 1st is Quickly Approaching – Have you Reviewed your Health Plan for...
Earlier this year the U.S. Department of Health and Human Services (“HHS”) finalized regulations that implement Section 1557 of the Affordable Care Act (“Section 1557”). You can read our prior...
View ArticleEarly Holiday Gift from the IRS – Due Date Extension for Furnishing Forms...
In IRS Notice 2016-70, the IRS announced a 30-day automatic extension for the furnishing of 2016 IRS Forms 1095-B (Health Coverage) and 1095-C (Employer-Provided Health Insurance Offer and Coverage),...
View ArticleIntroducing the American Health Care Act! Wait! … Not so fast!
The House Ways and Means Committee and the Energy and Commerce Committee (the two congressional committees having primary responsibility for health care legislation) released draft legislation for...
View ArticleAssociation Health Plans—Are They Really an Option to Consider?
As discussed during our recent webinar, the finalized DOL regulations for qualifying “association health plans” will likely create new opportunities for sole proprietors and other primarily small...
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