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Employer Group Health Plans Internal Revenue Service Filing Deadlines

Warner Norcross + Judd

Group Health Plan PCORI Fees Due by July 31 - UPDATED JULY 2025

As a reminder, the deadline for submitting Patient-Centered Outcomes Research Institute (PCORI) fees is July 31. Employers who sponsor self-insured group health plans should report and pay PCORI fees using the most recently...more

Woodruff Sawyer

REMINDER: PCORI Fees Due By July 31, 2025

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Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2025 deadline for paying fees that fund the Patient-Centered Outcomes...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Employers Prepare for Thawing ERISA Deadlines

With the pandemic winding down, deadlines for employee benefit plans governed by the Employee Retirement Income Security Act (ERISA) will be resuming. Two different emergencies affect employer-sponsored group health plans:...more

Fisher Phillips

Federal Departments Shed Light on Upcoming Health Plan Disclosure Requirements

Fisher Phillips on

A collection of federal agencies recently released guidance to assist group plan health sponsors navigate upcoming disclosure obligations. On November 17, the Internal Revenue Service, the U.S. Department of Labor, and the...more

Snell & Wilmer

Final Touches: IRS Clarifies Impact of COVID-19 Disaster Relief on COBRA Payment Deadlines

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The Internal Revenue Service recently issued guidance to clarify the interaction between COVID-19 disaster relief and premiums due for continuation coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985...more

Tucker Arensberg, P.C.

Last Minute Guidance About COBRA and Other Deadlines

The DOL issued Disaster Relief Notice 2021-01 this past Friday about different deadlines that were extended last year due to COVID from March 1, 2020 through February 28, 2021. The deadlines were extended for COBRA election...more

Foley & Lardner LLP

IRS and DOL Clarify Extended Deadlines for Benefit Plans and Encourage Employer Notices

Foley & Lardner LLP on

Last year, the Internal Revenue Service (IRS) and the Department of Labor (DOL) issued two notices that extended certain benefit plan deadlines for both employees/plan participants and for plan administrators as a result of...more

Williams Mullen

Department of Labor Issues Guidance on Continued COVID-19 Timeframe Relief

Williams Mullen on

Last year, the Internal Revenue Service (IRS) and the Department of Labor (DOL) jointly offered extensions and other relief to employee benefit plan administrators who might be struggling to meet various filing, notice,...more

Verrill

Employee Benefits & Executive Compensation 2020 Year-End Client Advisory

Verrill on

This Client Advisory highlights important developments in the law governing employee benefit plans over the past year. It offers insight into what these developments mean for employers and plan sponsors and previews...more

Burr & Forman

COVID-19 Relief Complicates Cobra Administration

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Among the many employee benefit deadlines extended due to the pandemic by joint action of the Department of Labor and the Internal Revenue Service are the deadlines for making a Cobra election and paying the Cobra premiums....more

McAfee & Taft

IRS announces relief for certain Form 1094/1095 reporting requirements

McAfee & Taft on

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

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - COVID-19 Edition - Deadline Extensions Impacting HIPAA, COBRA and ERISA

Williams Mullen on

On the latest episode of Williams Mullen's Benefits Companion, host Brydon explains the Department of Labor’s Disaster Relief Notice that extends certain filing and notification timeframes applicable to employee benefit plans...more

Burr & Forman

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

Burr & Forman on

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

Snell & Wilmer

2017 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare

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As 2017 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are presenting our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 will cover...more

Foley & Lardner LLP

ACA Tax Reporting Extensions

Foley & Lardner LLP on

The IRS has once again extended the deadline for furnishing to employees the applicable tax forms required by the Affordable Care Act (ACA), and will continue to provide employers with penalty relief if they make good-faith...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - November 2016

Proskauer Rose LLP on

This month we review a recent Second Circuit decision addressing ERISA plan status as a class member in a securities shareholder class action. As discussed in the article, the decision exposes a potential conflict among the...more

Bass, Berry & Sims PLC

Reminder: November 15 Transitional Reinsurance Program Filing Deadline is Fast Approaching

Bass, Berry & Sims PLC on

To help stabilize the individual insurance market, Section 1341 of the Affordable Care Act introduced the Transitional Reinsurance Program (TRP), which includes the collection of a TRP fee from “contributing entities” for...more

Proskauer - Employee Benefits & Executive...

ACA Reporting Update – The Final Stretch

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

Balch & Bingham LLP

Reminder of the ACA Related Deadlines for 2016

Balch & Bingham LLP on

This post is intended to be a brief reminder of some of the 2016 deadlines. As originally described in our December post the following are the updated dates for Forms 1094 and 1095....more

McAfee & Taft

ACA Reporting Deadline Extended — But Employers Should Stay Focused To Avoid Penalties

McAfee & Taft on

About a month ago, and just months before the reporting deadlines required under the Affordable Care Act (ACA) were set to go into effect, the Internal Revenue Service gave us all a late Christmas present and announced that...more

Bond Schoeneck & King PLLC

Employee Benefits: 2015 Ends With a Flurry of ACA Activity (1/16)

Employers were treated to a number of Affordable Care Act (ACA) developments just in time for the holidays and to ring in the New Year. Many of the developments are welcome news for employers, including an extension of the...more

Epstein Becker & Green

Welcome Holiday Relief for Employers Under the Affordable Care Act in 2016

Epstein Becker & Green on

The U.S. government and federal agencies ended the 2015 winter holiday season by announcing delays to key provisions affecting employers under the Patient Protection and Affordable Care Act (“ACA”)....more

Bradley Arant Boult Cummings LLP

IRS Extends Affordable Care Act Reporting Deadlines

Last week, the Internal Revenue Service (IRS) granted a reprieve of sorts with respect to the 2015 information reporting requirements under the Affordable Care Act (ACA). Under the ACA, an “applicable large employer”...more

Stoel Rives LLP

IRS Extends ACA Reporting Deadlines

Stoel Rives LLP on

The IRS issued key extensions to looming 2016 information reporting deadlines for applicable large employers. This relief applies only to the deadlines for reporting the coverage that employers offered in 2015...more

Kelley Drye & Warren LLP

UPDATE: Health Care Reform – End of 2015 Developments Affecting Reporting and Taxation

Pursuant to additional federal guidance issued at the end of 2015, this Advisory supplements our previous advisory regarding important Affordable Care Act (“ACA”) mandates effective in 2016. As explained below, the ACA...more

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