Popular, Reporting Requirements, Affordable Care Act

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

Amundsen Davis LLC on 7/8/2025

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

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

CMS To Issue Interim Rule Imposing Vaccine Mandate For Healthcare Settings

Husch Blackwell LLP on 9/21/2021

Husch highlights •On September 9, 2021, President Biden announced a new vaccine mandate for healthcare workers employed at most Medicare- and Medicaid-certified facilities; continued participation in Medicare and Medicaid...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

IRS Extends Deadline for Certain ACA Reporting Requirements

Faegre Drinker Biddle & Reath LLP on 10/14/2020

In Notice 2020-76 (Notice), the IRS extended the deadline from January 31, 2021, to March 2, 2021, for furnishing Forms 1095-B and 1095-C to individuals for reporting year 2020. Note that the Notice does not extend the...more

IRS Extends Transitional Relief for 2020 ACA Reporting

Kilpatrick on 10/13/2020

The Internal Revenue Service (IRS) released Notice 2020-76 on October 2, 2020, announcing a delay in the deadline for distribution of Forms 1095-B and Forms 1095-C to participants by employers, health insurers and other...more

Finally, Some Good News: IRS Extends Certain ACA Reporting Deadlines and Transition Relief

Snell & Wilmer on 10/8/2020

As in prior years, the IRS has provided relief for employers preparing to comply with the Affordable Care Act’s (“ACA”) information reporting requirements in early 2021 for the 2020 calendar year. In particular, Notice...more

Early Holiday Gift for Employers – IRS Extends 2019 ACA Reporting Deadline

Dickinson Wright on 12/17/2019

As it has done in past years, the IRS has extended the Affordable Care Act (“ACA”) deadline for health plan sponsors to furnish individuals IRS Forms 1095-B and 1095-C by 30 days (IRS Notice 2019-63). ...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

IRS Extends ACA Reporting Deadline and Issues Transition Relief

Proskauer - Employee Benefits & Executive... on 12/3/2019

The IRS has not yet finalized the ACA reporting forms (i.e., the 1094-B/C and 1095-B/C) for the 2019 tax year, so it is no surprise that the IRS issued guidance this week extending the deadline to furnish the forms to...more

Massachusetts Health Insurance Responsibility Disclosure Form Must Be Filed by November 30 and Annually Thereafter

Proskauer - Employee Benefits & Executive... on 11/29/2018

Massachusetts recently published guidance regarding its new Health Insurance Responsibility Disclosure (HIRD) annual filing, which is due for the first time on November 30, 2018 and then annually thereafter. This new HIRD...more

Massachusetts to (Again) Require Health Care Reporting by Employers

Mintz - Employment Viewpoints on 1/17/2018

Massachusetts employers with 6 or more employees will soon be required to prepare and file a new health care reporting form referred to as the “healthcare coverage form.” While reminiscent of the now repealed “Health...more

What Can Employers Expect from the Trump Administration in the Upcoming Year?

FordHarrison on 2/23/2017

It has been a little less than a month since President Donald Trump took office, and employers are anxious to see what changes the new administration will make that will affect both businesses and employees. President Trump...more

Health Care Reform – What You Should Know For 2017

Kelley Drye & Warren LLP on 12/7/2016

This Advisory supplements our previous advisories dated December 2015 (as supplemented in January 2016), October 2014, October 2013, November 2012, November 2011, and October 2010, addressing the requirements of 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

IRS Extends Affordable Care Act Reporting Deadlines

Bradley Arant Boult Cummings LLP on 1/7/2016

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

Alert: Affordable Care Act (ACA) End of Year Checklist

Pullman & Comley, LLC on 1/6/2016

With the Affordable Care Act (“ACA”) nearly fully implemented and agency enforcement now underway, employers must be clear which provisions of the ACA apply to them. Any employer that sponsors a health plan for employees is...more

ACA Outlook: What Will 2016 Hold for the Affordable Care Act and Employers?

Littler on 12/31/2015

For many employers, 2016 will bring new requirements and challenges with respect to compliance with the Affordable Care Act (ACA). However, their burden in years beyond 2016 may very likely diminish because of recent changes...more

IRS Extends Deadlines for Affordable Care Act Reporting

Proskauer - Employee Benefits & Executive... on 12/29/2015

On December 28, 2015, the IRS released Notice 2016-4, which extended the distribution and filing deadlines for the Affordable Care Act (ACA) reporting requirements set forth in Sections 6055 and 6056 of the Internal Revenue...more

Preparing for the Approaching ACA Reporting Deadlines

Akerman LLP - HR Defense on 10/27/2015

With ACA reporting deadlines quickly approaching, many employers should be preparing to address the various reporting requirements in order to avoid the significant fines and penalties associated with non-compliance. As of...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 12 of 24): Deconstructing Form 1095-C, Parts II...

Mintz - Employment, Labor & Benefits... on 10/6/2015

This series is devoted principally to the reporting requirements imposed by Internal Revenue Code §§ 6055 and 6056 as added by §§ 1502 and 1514 of the Affordable Care Act (ACA), respectively. The former reports offers of...more

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