A recent penalty notice from the IRS demonstrates that the agency is requiring employers to provide proof of ACA full-time calculations.
2016 Presidential Election
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The IRS is expected to continue its use of levy power to satisfy outstanding ACA penalties. Learn about the risks and how to ensure you can remain vigilant.
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The Biden Administration has revealed its final rule to streamline and simplify Medicaid enrollment processes. Learn what it means for employer ACA compliance.
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A federal court rules that a transgender woman’s discrimination claim can proceed under ACA. The result of the case could expand minimum essential coverage.
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As the 2024 election approaches, learn about Trump’s stance on the ACA and its potential impact on U.S. healthcare.
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After a sharp fall in 2023, M&A activity is expected to rise in 2024. But ensuring ACA compliance during mergers can slip down the priority list of both target and …
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The stakes just got higher for employers that misclassify their workers. The U.S. Department of Labor (DOL) issued its new Independent Contractor Rule, which takes effect on March 11, 2024, …
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How do employers prove to the IRS that the healthcare plans they offer their workforce are affordable under the ACA? It’s an important question for Applicable Large Employers (ALEs), employers …
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We recently held a webinar regarding changes pertinent to the upcoming ACA reporting season. After receiving numerous questions from attendees during the session, we thought it best to compile and …
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ACA Repeal
Trump Targets ACA Repeal and Replace in Election Campaign
by Robert Sheenby Robert SheenTrue to his history with the ACA, former President Donald Trump has once again voiced plans for dismantling the nearly 14-year-old healthcare law. Just when you thought the ACA was …
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Affordable Care Act (ACA) compliance may be here to stay. This election cycle is the first time in more than a decade that the ACA has taken a back burner …
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ACA Repeal
ACA On Solid Ground Ahead of the 2024 Presidential Election
by Robert Sheenby Robert SheenFor the first time in more than a decade, Republican frontrunners eyeing the 2024 election aren’t campaigning for the elimination of the ACA. It’s a rather big shift from previous …
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The IRS recently announced the ACA affordability threshold for the 2024 tax year and it’s significantly lower than last year’s, which was a historic low at the time. In IRC …
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The IRS recently released new Affordable Care Act (ACA) IRS forms for 2023. The now well-known “Employer Mandate” outlines employer responsibilities for ensuring employees, and their families, have access to …
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Employers have long taken on the role of providing healthcare coverage for employees—it’s a highly valued benefit that can help employers stand out in competitive job markets. The advent of …
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The Affordable Care Act (ACA) was designed to lessen the financial burden of healthcare insurance for Americans and ensure access to insurance for all. Employers have taken on an important …
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The Affordable Care Act (ACA) has reshaped the healthcare landscape, introducing a number of daunting compliance challenges in the process. Navigating the ACA compliance landscape can be challenging, even for …
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The landscape of the Affordable Care Act (ACA) has been witnessing significant shifts, particularly concerning subsidies and their implications. We’ve recently explored how IRS safe harbors for affordability help businesses …
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Affordable Care Act
Reinsurance in Virginia: Navigating the Uncertainties and Implications
by Robert Sheenby Robert SheenIn the ever-evolving landscape of health insurance, Virginia finds itself at a pivotal crossroads. The recent inability of the Virginia General Assembly to reach a consensus on the reinsurance program …
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Affordable Care Act
National Uninsured Rate Reaches All-Time Low in 2023
by Robert Sheenby Robert SheenThe U.S. Department of Health and Human Services (HHS) recently released a report showing that the national uninsured rate reached an all-time low of 7.7 percent in early 2023. This …
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Affordable Care Act
Two New Laws Transform the Illinois Health Insurance Market
by Robert Sheenby Robert SheenTwo new bills signed into law by Governor JB Pritzker are likely to fundamentally reshape the Illinois health insurance market. Among the stated goals of these new pieces of legislation …
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The Internal Revenue Service (IRS) has intensified its enforcement of the Affordable Care Act’s (ACA) Employer Mandate, signaling a shift in its approach toward suspected non-compliance. Recent reports indicate that …
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Summer is upon us and with it come a number of opportunities, and risks, for employers. One critical area of risk is ACA compliance. The summer months mark a critical …
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ACA compliance has been a complex, time-consuming, and costly endeavor for employers across the country, and compliance isn’t made any easier by the fact that ACA requirements are dynamic and …
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Summer is upon us and with it a number of annoyances. Mosquitos. Road construction. And those pesky Affordable Care Act (ACA) compliance responsibilities that tend to slip during summer months …
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While the Affordable Care Act’s Employer Mandate is likely very well known (if not well loved) by employers, many are unaware of the ACA’s Rule of Parity, which offers some …
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ACA Compliance
Classify Workers Correctly to Determine ALE Status and Avoid ACA Penalties
by Robert Sheenby Robert SheenClassifying workers correctly is critical for determining if the requirements of the ACA’s Employer Mandate apply to an organization. The reason? Worker classifications directly impact an employer’s Applicable Large Employer …
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ACA ComplianceACA Penalties
Avoid These Compliance Triggers to Minimize ACA Penalty Risk
by Robert Sheenby Robert SheenIt’s no secret the IRS is ramping up ACA enforcement. With additional funding for improving its tax correspondence processing infrastructure, more staff than ever, and a renewed focus on compliance, …
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The deadline for electronically filing ACA forms 1094-C and 1095-C for the 2022 tax year was March 31. Did you make the deadline? If you did, were all your submissions …
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Shortly after the White House celebrated 13 years of success with the ACA last month, Northern Texas federal judge Reed O’Connor issued a nationwide injunction regarding the law’s free preventive …
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ACA Compliance
Receive an ACA Penalty from the IRS?
Here’s What to Doby Robert Sheenby Robert SheenIt’s no secret that IRS enforcement is ramping up. With an additional $80 billion in funding and 87,000 new agents, employers should accept the fact that ACA penalties could be …
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ACA Full-Time: What is it and Why Does it Matter? What constitutes a full-time employee under the ACA? The answer is not as simple as it seems. And getting your …
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Now that the IRS received an influx of resources, including $80 billion in funding and 87,000 new tax agents, employers should keep their eyes peeled for the ACA warning notice, …
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Organizations that rely on paper filing for completing their reporting obligations under the ACA’s Employer Mandate may need to revisit their process going forward, thanks to new IRS regulations. The …
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ACA Compliance
ACA Measurement Methods Are Critical for Avoiding IRS Penalties
by Robert Sheenby Robert SheenIf you or someone you know has been hit with IRS Letter 226J, you know that it is no laughing matter. The IRS is currently issuing these ACA penalty assessments …
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ACA Compliance
IRS Limited Non-Assessment Periods Help Avoid ACA Penalties
by Robert Sheenby Robert SheenThe responsibilities under the ACA’s Employer Mandate may seem straightforward, but, in reality, complying with them can be challenging and time-consuming. An area that many Applicable Large Employers (ALEs) struggle …
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ACA Compliance
4 Ways ACA Preventive Care Provisions Will Change if New Proposed Rules Pass
by Robert Sheenby Robert SheenA set of proposed rules issued by the Internal Revenue Service, Employee Benefits Security Administration, the Centers for Medicare and Medicaid Services, earlier this month aims to expand free access …
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ACA Compliance
ACA Compliance Concerns That May Arise During Mergers and Acquisitions
by Robert Sheenby Robert SheenThere are many factors at play when determining which company shoulders the responsibility of ACA reporting falls on during a merger or acquisition. Ultimately, ACA reporting requirements are the obligation …
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The Centers for Medicare and Medicaid Services (CMS) are opening a special ACA enrollment period for beneficiaries losing Medicaid or Children’s Health Insurance Program (CHIP) coverage. The special enrollment period …
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It’s time to prepare ACA state filings for the 2022 tax year. Is your organization ready? As a reminder, on an annual basis, employers must file Forms 1094-C and 1095-C …
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ACA Compliance
There’s Been an Uptick in ACA Enrollment – Here’s Why
by Robert Sheenby Robert SheenRecord numbers of Americans are enrolling in affordable healthcare through state and federal marketplaces. Nearly 16 million Americans have signed up for individual market health insurance coverage since November 1, …
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ACA Compliance
IRS Memo Signals Importance of Proper Employee Classification in ACA Compliance
by Robert Sheenby Robert SheenThe Department of Labor (DOL) and IRS recently issued an updated memorandum of understanding (MOU) regarding the way the two agencies identify and enforce employee misclassifications. The agencies make clear …
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ACA Compliance
AIR Portal Opens for 2022: Time to Review ACA Filings
by Robert Sheenby Robert SheenEarlier this week the IRS announced that the Affordable Care Act Information Returns (AIR) portal will open tomorrow, Friday, January 13, 2023, at 6:00 a.m. Pacific time. As a result …
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The arrival of a new year marks the time to begin preparing annual 1095-C filings with the IRS and select state governments. Fortunately for employers, there aren’t any new 1095-C …
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In late 2022, the IRS issued an update regarding Patient-Centered Outcomes Research Institute (PCORI) fees for 2023. Namely, that they are increasing. For plans that end on or after October …
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Late last week, the IRS issued the final ACA reporting instructions for the 2022 tax year, which include both the 1094-C and 1095-C forms to be filed and furnished in …
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ACA Compliance
What Employers Need to Know About the California Individual Mandate
by Robert Sheenby Robert SheenEmployers with operations in California should be familiar with the state’s Individual Mandate and the additional ACA reporting requirements, as they have been in effect since 2020. Still, organizations are …
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ACA Compliance
Owners of Multiple Small Businesses May Need to Comply with the ACA
by Robert Sheenby Robert SheenUnderstanding the details of the employer-shared responsibility provisions under the ACA can be challenging, especially as the IRS continues to issue penalties for non-compliance. One of the first steps is …
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Affordable Care Act
Employers Investing More in ICHRAs Poses ACA Coding Risk
by Robert Sheenby Robert SheenAs the number of available healthcare coverage options increases, more and more employers are turning to individual coverage health reimbursement arrangements (ICHRAs). A relatively new player in the market, ICHRAs …
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ACA Compliance
South Dakota Medicaid Expansion on The Ballot This Fall
by Robert Sheenby Robert SheenThe ACA may broaden again this fall as voters decide whether South Dakota should join 38 other states in expanding Medicaid. Despite Republican pushback from legislators, South Dakota would follow …