Takeaways-
Employers may post a notice on their website instead of automatically furnishing Forms 1095-B and 1095-C to all full-time employees. The first due date for such a notice is March 3 for 2024 forms, and the notice...more
As we bid farewell to 2024 and look ahead to the new year, we reflect on the many evolving compliance obligations that health and welfare plan sponsors tackle each year. Although this list is by no means exhaustive, it...more
12/31/2024
/ Affordable Care Act ,
Benefit Plan Sponsors ,
Consolidated Appropriations Act (CAA) ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Gag Clauses ,
Health and Welfare Plans ,
Mental Health ,
MHPAEA ,
OCR ,
Reproductive Healthcare Issues ,
Substance Abuse ,
Third-Party Service Provider
Congress recently passed the Employer Reporting Improvement Act and the Paperwork Burden Reduction Act (the Acts), which are now awaiting President Biden’s signature. The Acts, among other things, introduce several...more
On May 2, 2022, a draft opinion from the U.S. Supreme Court case Dobbs v. Jackson Women’s Health was leaked to the press, and as a result the Court is expected to overturn Roe v. Wade and Planned Parenthood v. Casey,...more
6/15/2022
/ Abortion ,
Affordable Care Act ,
Corporate Counsel ,
Department of Labor (DOL) ,
Dobbs v. Jackson Women’s Health Organization ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Health Savings Accounts ,
Mental Health Parity Rule ,
Planned Parenthood ,
Roe v Wade ,
SCOTUS
The U.S. House of Representatives has passed the Build Back Better Act (BBBA) (H.R. 5376) by a vote of 220–213. Supported by the Biden Administration and congressional Democrats, the controversial bill heads to the Senate for...more
11/30/2021
/ Affordable Care Act ,
Child Care ,
Clean Energy ,
Employee Contributions ,
Energy Storage ,
Family and Medical Leave Act (FMLA) ,
Individual Retirement Account (IRA) ,
Joe Biden ,
NLRA ,
OSHA ,
Popular ,
Proposed Legislation ,
Retirement Plan ,
Roth IRA ,
Solar Energy ,
Tax Credits
Just three weeks ago, we wrote that employers likely would not receive certain Affordable Care Act reporting relief to which they’ve become accustomed.
But in a welcome turn of events, the IRS just released proposed...more
As employers with 50 or more full-time (or full-time equivalent) employees are well aware, the Patient Protection and Affordable Care Act (”ACA”) requires annual submission of Forms 1094-C and 1095-C with the Internal Revenue...more
The American Rescue Plan Act of 2021 (ARPA) is the latest federal COVID-19 relief bill, which the President signed into law March 11, 2021. ARPA includes new COBRA continuation coverage election, notice, and subsidy...more
3/12/2021
/ Affordable Care Act ,
American Rescue Plan Act of 2021 ,
Biden Administration ,
COBRA ,
Consolidated Appropriations Act (CAA) ,
Coronavirus/COVID-19 ,
Defined Benefit Plans ,
Dependent Care ,
Employee Benefits ,
Employer Group Health Plans ,
Flexible Savings Accounts (FSAs) ,
Full-Time Employees ,
Pensions ,
Popular ,
Relief Measures ,
Tax Credits
As employers and their third-party administrators begin to wrap-up their Patient Protection and Affordable Care Act (“ACA”) reporting for the 2018 tax year, we’ve started to receive questions about what comes next. As we...more
While helping employers craft severance packages, we have often cautioned that a well-meaning offer by an employer to subsidize a former employee’s COBRA coverage for a period of time can result in unintended consequences....more
This summer we wrote about an impending issue under the Affordable Care Act (“ACA”) for colleges and universities wishing to provide graduate student employees with a stipend or reimbursement to defray the cost of medical...more
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 medical coverage under the...more