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Patient Protection and Affordable Care Act (PPACA) New Legislation Employee Benefits

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 -
Polsinelli

A Quick Look at Benefits and Executive Compensation Provisions in the One Big Beautiful Bill

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On July 4, 2025, President Donald J. Trump signed into law the One Big Beautiful Bill (OBBB). For employers, the most notable benefits-related provisions include expanded flexibility for health savings accounts (HSAs) and new...more

McDermott Will & Schulte

A win for telehealth providers, health plans, and participants: HDHP telehealth safe harbor permanently reinstated

On July 4, 2025, the president signed the One Big Beautiful Bill Act (H.R. 1) into law. Among many other healthcare provisions, the bill permanently extends the telehealth safe harbor for high-deductible health plans (HDHPs)...more

Seyfarth Shaw LLP

From Telehealth to Trump Accounts: Breaking Down the One Big Beautiful Bill’s Impact on Employee Benefits

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On July 4, 2025, Donald Trump signed the One Big Beautiful Bill (OBBB) into law. Although most have focused on the sweeping tax reform included in the OBBB, a number of key employee benefits provisions are included in the...more

Amundsen Davis LLC

How the Big Beautiful Bill Will Impact Your Employee Benefits and Compensation Strategy

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The Big Beautiful Bill, signed into law by President Trump on July 4, 2025, spans nearly 900 pages and touches numerous aspects of federal policy. Nestled within this lengthy legislation are employee benefits provisions that...more

Dickinson Wright

ACA Reporting Update: Some Relief and Process Streamlining for Employers

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Applicable large employers (“ALEs”) are subject to reporting requirements under the Affordable Care Act (the “ACA”). To comply with the reporting requirements, an ALE must file a Form 1095-C with the IRS reporting certain...more

Fisher Phillips

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

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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

Faegre Drinker Biddle & Reath LLP

Affordable Care Act Penalty and Reporting Relief

The Employer Reporting Improvement Act and the Paperwork Burden Reduction Act (PBA), each signed into law in December 2024, provide the following penalty and reporting relief for plan sponsors required to provide minimum...more

Bricker Graydon LLP

New ACA Reporting Rules Provide Employer Relief

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Just before the holidays, two bills impacting reporting under the Affordable Care Act (“ACA”), H.R. 3801 (EMPLOYER REPORTING IMPROVEMENT ACT) and H.R. 3797 (PAPERWORK BURDEN REDUCTION ACT), passed both houses and were sent to...more

Stinson LLP

Less Paperwork, More Peace of Mind: New ACA Laws Lighten Employers' Reporting Load

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On December 23, 2024, President Biden signed into law two important pieces of legislation, the Paperwork Burden Reduction Act (Reduction Act) and the Employer Reporting Improvement Act (Reporting Act), that aim to ease the...more

Bradley Arant Boult Cummings LLP

Significant ACA Improvements for 2025: What Employers Need to Know

The Affordable Care Act reporting requirements are undergoing significant changes in 2025, thanks to the recently enacted Employer Reporting Improvement Act and Paperwork Burden Reduction Act. These changes simplify the...more

Groom Law Group, Chartered

New Year, New ACA Penalty and Reporting Relief!

In late December, President Biden signed into law relief related to Code section 4980H employer mandate penalties and Code section 6055 minimum essential coverage (“MEC”) and Code section 6056 employer mandate reporting on...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

Akerman LLP - Health Law Rx

Year-End Watch List: Possible Simplification to Employer Group Health Plan Reporting

2024 might almost be over, but the Senate recently passed two bills that are intended to ease at least some employer burdens under the Patient Protection and Affordable Care Act (ACA)....more

Epstein Becker & Green

Health Plan Sponsors Welcome Repeal of Cadillac Tax: Opportunities and Uncertainty Lie Ahead – SECURE Act Series

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Sponsors of health plans have long known that the only constant in life is change. In 2020, that is surely to remain true....more

Cozen O'Connor

Year-End Spending Bill Includes Significant Employee Benefit Plan Changes

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President Trump has signed into law the Further Consolidated Appropriations Act of 2020. The act contains two significant developments for employee benefit plans, (1) the passage of the Setting Every Community Up for...more

Laner Muchin, Ltd.

Many New Changes And Offerings Impacting Employee Benefit Plans In 2020

Laner Muchin, Ltd. on

A number of changes and new legislation will be impacting your company’s employee benefit plans in 2020.  Here is a summary of the highlights of what is to come in the new year....more

Ballard Spahr LLP

SECURE Act In; Cadillac Tax Out: The Spending Act Makes Serious Changes to Benefits Rules

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Below is a summary of those key provisions. I. SECURE Act The Setting Every Community Up for Retirement Enhancement Act of 2019 (the SECURE Act, H.R. 1994) is arguably the most significant and comprehensive retirement saving...more

Hogan Lovells

Congress passes FY 2020 funding bill with tax benefits for energy, health care, and retirement plans

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In a rare display of bipartisanship, after intense last minute negotiations between congressional leadership and the Executive Branch, President Donald Trump signed into law legislation passed last week by Congress to...more

Dorsey & Whitney LLP

What do Employer’s Need to Know Following the Passage of California’s New Law on Independent Contractor Misclassification?

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On September 18, 2019, Governor Gavin Newsom signed into law Assembly Bill 5, which clarifies when workers should be considered “employees” under the California Labor Code and the California Unemployment Insurance Code,...more

Sullivan & Worcester

Employment & Benefits News and Developments

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NEW TAX LAW MAKES CHANGES TO COMMUTING BENEFITS - ...The Tax Cuts and Jobs Act of 2017 (“TCJA”) generally eliminates employer deductions for commuter transportation and parking fringe benefits. This includes deductions...more

Stinson - Benefits Notes Blog

Tax Bill Means Changes to Employee Benefits and Executive Compensation

On December 22, 2017, President Trump signed into law a tax bill reconciling both the House and Senate versions of the so-called Tax Cuts and Jobs Act. The Act’s major provisions are lowering the corporate tax rate to 21%...more

Troutman Pepper Locke

How Tax Reform Will Affect Employee Benefit Plans

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On December 22, President Donald Trump signed into law H.R. 1 (the Act), which makes widespread changes to the Internal Revenue Code. The Act makes several changes to the rules governing retirement plans, welfare plans and...more

Schwabe, Williamson & Wyatt PC

New Tax Law Provisions Affect Employee Benefit Programs

The Tax Cuts and Jobs Act (the “Act”) recently enacted by Congress will soon become effective. The primary focus of the new law is the reduction of corporate and individual income taxes. Nevertheless, a number of provisions...more

BakerHostetler

The Impact of the 2017 Tax Reforms on Employment-Based Benefits and Tax-Favored Compensation

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Whenever the United States Congress takes up “tax reform,” there always is a danger that the Congress will pay for such tax reform, in part, by eliminating many of the tax incentives that enable employers to provide...more

Baker Donelson

New Tax Plan Changes Rules on Health Coverage, Employee Benefits and Executive Compensation

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While primarily focused on individual and business tax cuts and reform, the final Republican tax cut bill includes several provisions expected to impact health care coverage and expenses. First, the bill effectively repeals...more

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