Penalties, Affordable Care Act, Internal Revenue Code (IRC)

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

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

Senate's Updated Draft Better Care Reconciliation Act Changes Provisions Affecting Employers

Holland & Knight LLP on 7/14/2017

The U.S. Senate Republicans on July 13, 2017, released an updated discussion draft of the Better Care Reconciliation Act of 2017 (BCRA), its bill to repeal and replace the Affordable Care Act (ACA). As we have outlined in a...more

DOL Health & Welfare Plan Audit Response and Protection: Reducing Risk Exposure to Avoid Costly Penalties

McDermott Will & Schulte on 4/12/2017

In a recent presentation, McDermott attorneys discussed how to prepare responses for a Department of Labor (DOL) investigative audit of a company’s health and welfare plan, including required documentation and procedures, DOL...more

Marketplace Subsidy Notices – What Employers Should Know

Proskauer - Employee Benefits & Executive... on 7/8/2016

As promised by the Centers for Medicare & Medicaid Services (CMS) in late-2015, the Federally-Facilitated Marketplaces (FFMs) have started sending notices informing employers that employees have enrolled in a FFM and were...more

Final Employer "Play or Pay" Mandate Guidance: Employer Action Needed

Patterson Belknap Webb & Tyler LLP on 3/5/2014

The federal health care reform law enacted in 2010, known as the Affordable Care Act, added a provision to the Internal Revenue Code (“Code”) (Code Section 4980H) that, beginning on January 1, 2015, may subject employers to...more

IRS Issues Proposed Regulations on Employer-Provided Health Care Coverage Reporting Requirements

Ballard Spahr LLP on 10/25/2013

The Internal Revenue Service has issued proposed regulations on reporting requirements under the Affordable Care Act (ACA). The regulations, released on September 9, 2013, address two separate ACA reporting requirements: one...more

Penalties › Patient Protection and Affordable Care Act (PPACA) › Internal Revenue Code (IRC)