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Employer Mandates › Employee Benefits › Health Insurance

Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide... more +
Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide minimum essential insurance coverage to their employees or else pay statutory penalties. The concept of an employer mandate is not unique to the Affordable Care Act; many EU countries have their own versions with different and/or expanded employer obligations.  less -
Woodruff Sawyer

California’s New Fertility Coverage Mandate: What Employers Need to Know

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California passed SB 729, a fertility coverage mandate that addresses accessibility to fertility treatments for certain employees. This compliance alert provides a brief overview of who the law applies to, what benefits are...more

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

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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

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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

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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

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

Laner Muchin, Ltd.

Employers Must Remain Vigilant in Addressing IRS Letters 226J for Employer Shared Responsibility Payments

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As we’ve previously discussed, the IRS started issuing Letters 226J in late 2017. It continues to send these letters to employers each year proposing that the employer owes an Employer Shared Responsibility Payment (ESRP) for...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

Fenwick & West LLP

March 2021 Employment Law Update: New ARPA/COBRA Subsidy, COVID-19-Related Sick Leave Developments and More

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New ARPA/COBRA Subsidy - The federal American Rescue Plan Act of 2021 (ARPA) provides for a 100% subsidy of COBRA premiums for six months from April 1, 2021 through September 30, 2021, for individuals (and their covered...more

McGlinchey Stafford

Employers: Benefits Considerations Post-Pandemic [More with McGlinchey Ep. 3]

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During the Coronavirus, it’s been fun working from home, but many are returning to the trenches. One of the issues we need to take a look at is employee benefits. In this episode, McGlinchey Labor & Employment team members...more

Cozen O'Connor

IRS Asserts No Statute of Limitations for ACA Violations; May Require New Record Retention Policies

Cozen O'Connor on

When it comes to complying with the law, the expiration of a statute of limitations can be a welcome relief for employers trying their best to be legally compliant, but discovering that they were not 100 percent correct with...more

Herbert Smith Freehills Kramer

IRS: Affordable Care Act Penalties Go On … and On … Forever?

Herbert Smith Freehills Kramer on

The Internal Revenue Service (IRS), in a recently released memorandum from the Office of Chief Counsel (Chief Counsel Memorandum), has taken the position that the Employer Shared Responsibility Payment (ESRP) imposed by...more

Foley & Lardner LLP

Safe Harbors for Offering Health Coverage via an Individual Coverage Health Reimbursement Arrangement

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The Internal Revenue Service (“IRS”) released final regulations... that permit employers to set aside pre-tax funds into health reimbursement arrangements (“HRAs”) that can be used by employees to pay for premiums and other...more

Bricker Graydon LLP

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

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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

Ballard Spahr LLP

A Little Extra: IRS Ups ACA Reporting Relief

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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

Holland & Hart - The Benefits Dial

Time keeps on slippin’, slippin’, slippin’… into the future with an extended deadline for Form 1095-C and Form 1095-B reporting

Holland & Hart - The Benefits Dial on

The Internal Revenue Service has extended the due date for providing the 2019 Form 1095-C (applicable to large employers as explained below) and the Form 1095-B (generally applicable to insurance carriers) to participants...more

Bricker Graydon LLP

Have you done your ACA affordability cost-share homework for the 2020 health plan year?

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Under the Affordable Care Act (ACA), applicable large employers are required to offer minimum essential coverage (that is both affordable and meets the minimum value standard) to at least 95 percent of their eligible...more

Proskauer - Employee Benefits & Executive...

New HRA Regulations Part 5 – More on the Employer Shared Responsibility Mandate

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On September 30th, the IRS issued proposed regulations that establish safe harbors for compliance with the employer mandate in the context of individual coverage health reimbursement arrangements (or “ICHRAs”). These proposed...more

Bond Schoeneck & King PLLC

“Stand-Alone” HRAs Are Back – Sort Of: Individual Coverage HRAs May Offer Simpler Means For Compliance With Employer Mandate

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The U.S. agencies in charge of issuing guidance under the Patient Protection and Affordable Care Act (ACA) recently finalized regulations that essentially reverse prior agency guidance on stand-alone health reimbursement...more

Best Best & Krieger LLP

Have You Been Told Lately That You Owe ESRP?

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Within the last few days, we have received a number of emails and calls from public agency clients stating that the IRS wrote them to demand an Employer Shared Responsibility Payment amounting to millions of dollars. ...more

Seyfarth Shaw LLP

Issue 118: Texas Judge Rules That The Affordable Care Act (Obamacare) is Unconstitutional -- Without Consequence (For Now)

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On December 14, 2018, District Judge Reed O’Connor of the United States District Court for the Northern District of Texas ruled that the Affordable Care Act or ACA (a/k/a “ObamaCare”) is unconstitutional and therefore...more

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