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Patient Protection and Affordable Care Act (PPACA) › Employer Mandates

The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +
The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal subsidies to reduce the number of uninsured citizens. less -
Woodruff Sawyer

IRS Issues Affordability Percentage Adjustment for 2026

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The Internal Revenue Service (IRS) has released Rev. Proc. 2025-25, which contains the inflation adjusted amounts for 2026 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable...more

Amundsen Davis LLC

Court Ruling Hamstrings IRS Enforcement of ACA Employer Mandate

Amundsen Davis LLC on

On April 10, 2025, a federal court in Texas issued an opinion in the case of Faulk Co. v. Becerra that significantly impacts how the Affordable Care Act’s (ACA) employer mandate can be enforced. The ruling effectively...more

Maynard Nexsen

IRS Publishes New ACA Reporting Guidance for Employer Distribution of 1095-B and 1095-C

Maynard Nexsen on

On February 21, 2025, the Internal Revenue Service (“IRS”) released Notice 2025-15, providing guidance to employers and insurers regarding the alternative manner of furnishing certain health insurance coverage statements to...more

Fisher Phillips

5 New ACA Reporting and Penalty Rules Employers Will Be Happy About

Fisher Phillips on

Two new federal laws bring good news to employers subject to reporting and other requirements under the Patient Protection and Affordable Care Act (ACA). President Biden approved laws in December that not only ease the...more

Seyfarth Shaw LLP

What’s this… a gift for employers? You may have less ACA reporting!

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On December 17, 2024, the House Ways and Means Committee and the Senate Finance Committee presented two bills – the Paperwork Burden Reduction Act (HR 3797) and the Employer Reporting Improvement Act (HR 3801) – to President...more

Genova Burns LLC

10th Birthday Wishes to the Affordable Care Act’s Employer Mandate

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The Patient Protection and Affordable Care Act (“ACA”) was signed into law by President Obama on March 23, 2010. ACA affected health insurance coverage, costs and preventive care. It also established the Health Insurance...more

Fisher Phillips

Open Enrollment Season in the Workplace: 5 Legal Considerations + Employer Takeaways

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Open enrollment season can put a spotlight on the many complex rules applicable to employer-sponsored health and welfare plans. As you announce your benefit offerings for the upcoming plan year and tirelessly work to inform...more

Williams Mullen

IRS Reduces 2024 Affordability Percentage

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The Internal Revenue Service (IRS) decreased the Affordable Care Act (ACA) affordability percentage for 2024 to 8.39%. This percentage is used to assess whether an applicable large employer’s (ALE) lowest-premium health plan...more

Snell & Wilmer

Three Facts Every Employer Should Know about Code Section 4980H Penalties

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If you need help determining whether you are an “applicable large employer” subject to these rules or estimating the extent of potential penalty exposure, our Employer Shared Responsibility Penalty Checklist for Employers may...more

Holland & Knight LLP

Texas Judge Invalidates ACA Preventive Care Mandates: Impact on Employer-Sponsored Plans

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A Texas district court judge has overruled certain preventive care mandates of the Patient Protection and Affordable Care Act (ACA), holding that they are unconstitutional and, in one case, violate the Religious Freedom...more

Venable LLP

Fast-Approaching Deadlines for ACA Reporting and Similar State Reporting

Venable LLP on

This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting. Generally, reporting that relates to health coverage in one calendar year is due early...more

McDermott Will & Schulte

Fun for the Whole Family: More ACA Subsidies Apply

McDermott Will & Schulte on

On October 11, 2022, the US Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations to modify how affordability under the Affordable Care Act (ACA) is determined for an offer of...more

Ballard Spahr LLP

IRS Adjusts Figure Applicable to ACA Employer Mandate

Ballard Spahr LLP on

The Employer Shared Responsibility Provisions (commonly known as the “employer mandate”) under the Affordable Care Act (ACA) require covered large employers to pay an assessment under the Internal Revenue Code if they fail to...more

Ballard Spahr LLP

A Watch on Affordability – IRS Adjusts Figure Applicable to Employer Mandate

Ballard Spahr LLP on

The Employer Shared Responsibility Provisions (commonly known as the “employer mandate”) under the Affordable Care Act (ACA) require applicable large employers to pay an assessment under the Internal Revenue Code if they fail...more

Freeman Law

Bankruptcy Court | Shared Responsibility Payments | Affordable Care Act

Freeman Law on

Case: Szczyporski v. Internal Revenue Service (In re Szczyporski), No. 21-01858 (3d Cir., May 11, 2022). In a recent case out of the 3rd Circuit, the Court of Appeals affirmed a ruling emanating from the Bankruptcy...more

Jackson Lewis P.C.

2022: The Year Ahead for Employers

Jackson Lewis P.C. on

In 2021, the workforce continued adapting to an evolving global pandemic, increasingly consequential social movements and a dramatic shift in employment policy ushered in by a change of leadership at the federal level. ...more

Bradley Arant Boult Cummings LLP

7 Tips to Avoid Employer Mandate Assessments and Penalties under the Affordable Care Act

Bradley Arant Boult Cummings LLP on

As we discussed in a prior article, it is now more important than ever for employers to ensure they fully and accurately complete IRS Forms 1094-C and 1095-C — forms required to be filed and/or furnished to employees under...more

Proskauer - Employee Benefits & Executive...

IRS Proposal Extending Deadlines for ACA Reports to Individuals

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The Internal Revenue Service (“IRS”) recently issued proposed regulations affecting certain reporting deadlines under the Patient Protection and Affordable Care Act (“ACA”). Specifically, proposed regulations would make...more

Woodruff Sawyer

Compliance Alert: IRS Proposes Permanent 30-day Extension to ACA Reporting Deadline

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Insights December 3, 2021 /Employee Benefits On November 22, 2021, the IRS filed a Notice of Proposed Rulemaking (“Proposed Rule”) that among other things, provides for an automatic 30-day extension of the deadline for...more

McAfee & Taft

Permanent Extension of Form 1095-C Reporting Deadline

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The Internal Revenue Service recently released a host of changes to Form 1095-C reporting required under the Affordable Care Act. This is welcome relief for large employers who struggle to deliver these forms to employees by...more

Mintz - Employment Viewpoints

The Impact of the ACA Employer Shared Responsibility Rules and Wellness Program Limits on COVID-19 Premium Surcharges

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In a previous post, we reported on an announcement by Delta Airlines that it would impose a premium surcharge on employees covered under its group health plan who failed to get vaccinated for COVID-19. This follow-on post...more

Kelley Drye & Warren LLP

Health Care Reform Changes and Other Updates

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This Advisory provides a summary of recent developments impacting Affordable Care Act (“ACA”) requirements applicable to employers, as well as other recent changes impacting employer-sponsored health plans. ACA...more

Hogan Lovells

United States Supreme Court recognizes employer religious freedoms in two recent decisions

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On July 8, 2020, the United States Supreme Court decided two cases addressing employers’ religious freedoms in very different contexts: one concerning whether religious school teachers could challenge adverse employment...more

Bricker Graydon LLP

Have you done your ACA affordability cost-share homework for the 2021 health plan year?

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The IRS recently released the 2021 ACA affordability percentage in Rev. Proc. 2020-36. The 2021 percentage has increased to 9.83 percent, up from the 2020 rate of 9.78 percent. Many employers and carriers are doing prep work...more

McNees Wallace & Nurick LLC

Supreme Court Rules that Employers May Use Religious and Moral Exemptions for Requirement to Provide Health Plan Coverage for...

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On July 8, 2020, in the consolidated cases of Little Sisters of the Poor Saints Peter and Paul Home v. Pennsylvania et al. and Donald J. Trump, President of the United States, et al. v. Pennsylvania et al., the U.S. Supreme...more

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