Affordable Care Act, Reporting Requirements, Penalties

Is My Health Plan Affordable Enough?

Bricker Graydon LLP on 8/6/2025

As employers increasingly struggle with rising health plan costs, the IRS has provided some good news. Recently, the IRS announced that the Affordable Care Act (ACA) affordability threshold will increase to 9.96% of household...more

IRS Issues Affordability Percentage Adjustment for 2026

Woodruff Sawyer on 7/25/2025

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

ACA Reporting Update: Some Relief and Process Streamlining for Employers

Dickinson Wright on 4/15/2025

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

ACA Reporting Deadlines for 2025: What You Need to Know

Mitratech Holdings, Inc on 1/29/2025

Understanding reporting rules for the Affordable Care Act (ACA) is more than a best practice. It’s a legal imperative. If your reports aren’t timely and accurate, you face penalties....more

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

Fisher Phillips on 1/28/2025

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

2025 Changes to ACA Employer Information Reporting Obligations and the Employer Shared Responsibility Penalties

Bass, Berry & Sims PLC on 1/28/2025

In December 2024, Congress and President Biden passed two laws—the Paperwork Burden Reduction Act (PBRA) and the Employer Reporting Improvement Act (ERIA)—that made important changes to employers’ responsibilities regarding...more

Affordable Care Act Penalty and Reporting Relief

Faegre Drinker Biddle & Reath LLP on 1/27/2025

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

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

Stinson LLP on 1/20/2025

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

Changes to the ACA: Reporting and Employer Penalties

Venable LLP on 1/6/2025

President Biden recently signed into law the Paperwork Burden Reduction Act and the Employer Reporting Improvement Act. These new laws make important changes to the Affordable Care Act (ACA)....more

2023 End-of-Year Plan Sponsor “To Do” Lists (Part 1) Health and Welfare

Snell & Wilmer on 10/12/2023

We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health and welfare plan issues....more

IRS announces relief for certain Form 1094/1095 reporting requirements

McAfee & Taft on 10/19/2020

In a similar move as in previous years, the IRS has issued relief from certain Form 1094-C and 1095-C reporting requirements under the Affordable Care Act relating to employee health plans, as well as relief from certain...more

Ho, Ho, Ho, ACA Reporting Relief Five Years in a Row

Burr & Forman on 12/16/2019

Since 2015, employers and health insurers have been required to report health plan coverage information to the IRS and to individuals. Why? The information is necessary in order for the IRS to administer certain portions of...more

ACA update: Form 1095-C deadline extended and other relief

Bricker Graydon LLP on 12/12/2019

You’ve been at this Affordable Care Act reporting for years and are cruising on autopilot, right? Regardless of your confidence level, all employers need to note the extended due date for furnishing Form 1095-C to individuals...more

A Little Extra: IRS Ups ACA Reporting Relief

Ballard Spahr LLP on 12/5/2019

Once again, the IRS has extended the deadline for furnishing Forms 1095-B and 1095-C to individuals. Reporting penalties will not apply to those who meet the applicable deadlines and complete the forms in good faith....more

Executive Order Results in IRS' Reconsideration of Plan to Reject Certain Returns Missing Health Insurance Information

Baker Donelson on 2/21/2017

The IRS recently announced that it will not automatically reject individual income tax returns on which a taxpayer has failed to indicate whether they maintained qualifying health insurance coverage during the year for the...more

The ERISA Litigation Newsletter - August 2016

Proskauer Rose LLP on 9/1/2016

Editor's Overview - This month’s newsletter features an article on the DOL’s recently published interim final rule that increases penalties for notice and disclosure violations, which generally became effective on...more

Form 1095-C and I-9 Compliance: How to handle "mismatches"

Dentons on 7/27/2016

Employers complying with the Affordable Care Act (“ACA”) by filing Form 1095-C increasingly face another question: Are they in compliance with their I-9 obligations? The Affordable Care Act (ACA) requires employers with...more

So You’ve Filed Your 1095-C…Now What?

Jackson Lewis P.C. on 4/26/2016

As companies complete their Section 6055 and 6056 reporting under the Affordable Care Act (ACA), now it’s time to be on the lookout for notices regarding ACA penalties....more

The ERISA Litigation Newsletter - March 2016

Proskauer Rose LLP on 3/29/2016

Editor’s Overview - This month we review the U.S. Supreme Court’s decision in Montanile v. Board of Trustees of National Elevator Industries Health Benefit Plan where the Supreme Court considered the scope of...more

ACA Reporting Update – The Final Stretch

Proskauer - Employee Benefits & Executive... on 3/3/2016

After months of preparation and multiple iterations of (sometimes conflicting) IRS guidance, health coverage providers and applicable large employers are nearing the end of the 2015 reporting season under the Affordable Care...more

Give Me Just A Little More Time . . .

Balch & Bingham LLP on 12/9/2015

Was the title of a 1970 soul hit for the Chairmen of the Board. Though your love for ACA information reporting is unlikely to grow as a result, you may need a little more time to get it done. This article responds to multiple...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 14 of 24): Coding Form 1095-C, Part II for...

Mintz - Employment, Labor & Benefits... on 10/23/2015

When reporting offers of coverage to full-time employees under the Affordable Care Act’s (ACA) employer shared responsibility rules, much of the detail appears in Part II of IRS Form 1095-C, Lines 14, 15 and 16. For the most...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 13 of 24): Coding Form 1095-C, Part II for...

Mintz - Employment, Labor & Benefits... on 10/14/2015

Compliance with the Affordable Care Act’s (ACA) employer shared responsibility rules requires that applicable large employers identify their full-time employees. A “full-time employee” for this purpose is an employee who...more

Upping the Ante: Fines Increase for Failure to Comply with Affordable Care Act Reporting Requirements

Spilman Thomas & Battle, PLLC on 8/28/2015

The deadline for employers to comply with the Affordable Care Act (“ACA”) reporting requirements is finally here, with reporting first due in 2016. In keeping with the ACA’s historical pattern of ever-changing regulations and...more

The ERISA Litigation Newsletter - August 2015

Proskauer Rose LLP on 8/28/2015

Editor's Overview - As the summer draws to a close, this month's Newsletter previews three cases that the U.S. Supreme Court already has agreed to hear that ought to be of particular interest to ERISA plan sponsors and...more

Patient Protection and Affordable Care Act (PPACA) › Reporting Requirements › Penalties

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