Changes are imminent for the Affordable Care Act and a range of other laws and regulations affecting the health care industry. Ballard Spahr attorneys established a Health Care Reform Initiative in 2008 to monitor and analyze...more
1/20/2017
/ AARP ,
Abortion ,
Affordable Care Act ,
Age Discrimination ,
Americans with Disabilities Act (ADA) ,
Birth Control ,
Claim Procedures ,
COBRA ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Disability Benefits ,
Disability Discrimination ,
Discrimination ,
Employee Benefits ,
Employer Mandates ,
Equal Employment Opportunity Commission (EEOC) ,
Form 1094 ,
Form 1095 ,
Gender Discrimination ,
Health Insurance ,
Health Plan Sponsors ,
Healthcare ,
Healthcare Reform ,
HRA ,
IRS ,
National Origin Discrimination ,
Public Health Insurance Marketplace ,
Religious Exemption ,
Religious Freedom Restoration Act (RFRA) ,
Reporting Requirements ,
Section 1557 ,
Sex Discrimination ,
Title IX ,
Trump Administration ,
Wellness Programs ,
Women's Preventable Healthcare Mandates
The IRS has extended the deadline for furnishing 2016 Forms 1095-C and 1095-B to individuals by 30 days to March 2, 2017. The reprieve offers welcome relief to employers, health insurers, and other plan sponsors who would...more
11/21/2016
/ Affordable Care Act ,
Deadlines ,
Employee Benefits ,
Employer Mandates ,
Form 1094 ,
Form 1095 ,
Health Insurance ,
Healthcare ,
IRS ,
Reporting Requirements ,
Time Extensions
As we start looking forward to 2017, and as many employers head into annual enrollment periods this fall, employers need to be aware of recent changes in the law that have a significant impact on health benefit plans. This...more
9/28/2016
/ Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Department of Health and Human Services (HHS) ,
Employee Benefits ,
Employer Mandates ,
Form 1094 ,
Form 1095 ,
Genetic Discrimination ,
GINA ,
Health Insurance ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Healthcare ,
Healthcare Reform ,
HIPAA Audits ,
IRS ,
Non-Discrimination Rules ,
Opt-Outs ,
Reporting Requirements ,
Wellness Programs
The IRS has issued proposed regulations on the individual mandate reporting requirements under section 6055 of the Internal Revenue Code. To a significant degree, the new regulations reflect guidance previously published by...more
8/4/2016
/ Affordable Care Act ,
Employee Benefits ,
Employer Group Health Plans ,
Health Insurance ,
Healthcare ,
Individual Mandate ,
Internal Revenue Code (IRC) ,
IRS ,
Minimum Essential Coverage ,
Reporting Requirements ,
Section 6055 ,
Section 6056
Recognizing that many employers and others may need additional time to prepare reports under new Affordable Care Act requirements, the IRS has announced an automatic extension of the deadline for delivering these reports. As...more
Following up on the issuance of final regulations on various market reform provisions under the Affordable Care Act (ACA), the IRS has issued a notice with Questions and Answers that take a more detailed look at specific ACA...more
The IRS has finalized the 2015 forms and instructions for reporting under the individual and employer mandates and issued additional guidance on these new reporting requirements. The following forms are now available...more
10/1/2015
/ Affordable Care Act ,
COBRA ,
Compliance ,
Employer Mandates ,
Form 1094 ,
Form 1095 ,
Health Insurance ,
Healthcare ,
Healthcare Reform ,
HRA ,
Internal Revenue Code (IRC) ,
IRS ,
Reimbursements ,
Reporting Requirements ,
Required Forms ,
TRICARE ,
Veterans Administration
The IRS has completed drafts of the 2015 forms and instructions for employers, insurers, and other health plan sponsors to use to meet their reporting obligations for the employer and individual mandates under the Affordable...more
The Internal Revenue Service has issued a new notice addressing issues relating to future rules governing the calculation and payment of the so-called “Cadillac tax” under the Affordable Care Act. Beginning in 2018, the ACA...more
Monday, the Internal Revenue Service issued preliminary but much-anticipated guidance on the so-called Cadillac tax imposed by the Affordable Care Act (ACA). The new notice offers very few concrete answers to employer...more
The Internal Revenue Service has finalized the forms and instructions for reporting information necessary for enforcement of the individual and employer mandates under sections 6055 and 6056 of the Internal Revenue Code. The...more
In a recent notice, the Internal Revenue Service has tempered prior guidance that closed the door on employer arrangements for paying the cost of individual health insurance for employees. The IRS still views these premium...more
2/26/2015
/ Affordable Care Act ,
Corporate Counsel ,
Employer Group Health Plans ,
Health Insurance ,
IRS ,
Medical Reimbursement Plans ,
Medicare ,
Medicare Part A ,
Medicare Part B ,
TRICARE ,
Waivers
Employers and other health plan sponsors may be focused on preparing for the commencement of the employer mandate under the Affordable Care Act on January 1, 2015, but a number of other deadlines and developments are emerging...more
Following up on regulations and forms published earlier this year, the IRS has issued instructions and other guidance on the shared responsibility reporting requirements under the Affordable Care Act....more
The Internal Revenue Service recently released draft versions of the forms that will be used to meet the shared responsibility reporting requirements under the Affordable Care Act (ACA). These draft forms have been released...more
Does the Affordable Care Act (ACA) authorize the payment of premium and copayment subsidies, or “premium assistance subsidies,” to individuals enrolled in a federally established Exchange? On July 22, 2014, two federal courts...more
The IRS has issued guidance on two issues affecting health flexible spending arrangements (health FSAs). The first provides guidance on how a health FSA that consists solely of amounts carried forward from the prior year...more
The Internal Revenue Service has published a new notice that addresses specific questions on how the U.S. Supreme Court’s decision in U.S. v. Windsor, recognizing same-sex marriage, affects elections and contributions under...more
Before departing for the 2013 Thanksgiving holiday, the Obama administration released several new regulatory announcements and guidance relating to the implementation of the Affordable Care Act (ACA). The new guidance delays...more
The Internal Revenue Service, U.S. Department of Labor, and U.S. Department of Health and Human Services have jointly released final regulations and new FAQs implementing the Paul Wellstone and Pete Domenici Mental Health...more
The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) yesterday ruled in Revenue Ruling 2013-17 that same-sex couples, legally married in a jurisdiction that recognizes their marriage, will be...more
The Internal Revenue Service (IRS) has issued an updated version of IRS Form 720 and the instructions. Self-funded group health plan sponsors and health insurers must use this form to report and pay the fee required to fund...more
The Internal Revenue Service has released proposed regulations and FAQs on the shared responsibility provisions of the Affordable Care Act (ACA). These rules require large employers to offer full-time employees and their...more
In regulations and other pronouncements issued toward the end of 2012, the government has provided further details on new taxes and fees introduced by the Affordable Care Act (ACA)....more