As it has done in past years, the IRS has extended the Affordable Care Act (“ACA”) deadline for health plan sponsors to furnish individuals IRS Forms 1095-B and 1095-C by 30 days (IRS Notice 2019-63). ...more
On Friday, December 14, 2018, a federal district court in Texas invalidated the entire Affordable Care Act (“ACA”). The decision in the case, Texas v. United States, was issued on the day before the end of the 2019 open...more
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
Even though penalties for failure to comply with Affordable Care Act (ACA) coverage requirements have been in force since January 1, 2014 for employers with 100 or more full-time equivalent employees and January 1, 2015 for...more
Within the last week, there has been a flurry of activity from both Congress and the Internal Revenue Service (“IRS”) with respect to the Affordable Care Act (“ACA”). This client alert first reviews the delayed effective date...more
Despite guidance from the Internal Revenue Service (“IRS”), the Department of Labor (“DOL”) and the Department of Health and Human Services (“HHS”) indicating the prohibition of the practice under the Affordable Care Act...more
5/29/2015
/ Affordable Care Act ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Employer Group Health Plans ,
Health Insurance ,
IRS ,
Medical Reimbursement ,
Penalties ,
Popular ,
S-Corporation ,
SHOP Program
In This Issue:
- IRS ISSUES TRANSITION RELIEF ON THE ONE-YEAR DELAY IN ACA’S INFORMATION REPORTING AND EMPLOYER SHARED RESPONSIBILITY RULES:
On July 9, 2013, the IRS issued Notice 2013-45 which provides...more
Late on July 9, 2013, the IRS issued Notice 2013-45 which provides some additional information regarding the Department of Treasury’s recently announced delay in the information reporting and employer shared responsibility...more
On July 2, 2013, the Department of Treasury announced a one-year delay in the employer shared responsibility mandate under the Affordable Care Act (“ACA”) and related information reporting.
Complexity Leads to Delayed...more
On May 29, 2013, the Departments of Labor, Treasury and Health and Human Services released final regulations on nondiscriminatory wellness programs in group health plan coverage. The regulations largely follow the proposed...more
6/5/2013
/ ADEA ,
Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Equal Employment Opportunity Commission (EEOC) ,
GINA ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Healthcare ,
U.S. Treasury ,
Wellness Programs