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Affordable Care Act
IRS to Require Reporting of ICHRAs on Tax Forms for 2020
2 minute read: An Individual Coverage Health Reimbursement Arrangement (ICHRA) can be beneficial for employers and employees alike. According to HealthCare.gov, employers can “control costs by providing defined non-taxed reimbursements Read More
Possible ACA Outcomes If Joe Biden Is Elected in November
2 minute read: With the 2020 presidential election a few short weeks out, it’s incredibly important that voters understand what Joe Biden versus Donald Trump will do to the ACA Read More
What Employers Need to Know About Form 1095-C
2 minute read: “What exactly is Form 1095-C?” It’s a question that employers often ask when they’re first introduced to the responsibilities of the ACA’s Employer Mandate. In this post, Read More
SCOTUS Nominee & ACA Compliance Complications
2 minute read: With the potential of Trump’s nominee, Amy Coney Barrett, becoming the newest justice on the U.S. Supreme Court in time for the November 10, 2020 hearing on Read More
Employers Must Show Reasonable Cause for Failure to File IRS Forms
2 minute read: The IRS imposes penalties for late filing of Forms 1094-C and 1095-C or for late furnishing of Forms 1095-C under Internal Revenue Code (IRC) Sections 6721 and Read More
Big IRS News Concerning 2020 ACA Deadlines
2 minute read: The IRS just released very important guidance concerning employers’ obligations under the Affordable Care Act. Notice 2020-76, released October 2, 2020, addresses a broad array of topics Read More
Proposition 22 Will Require Healthcare Subsidies and Reporting
2 minute read: Proponents of Proposition 22 have flooded TV airwaves with ads warning against the loss of jobs if Prop 22 does not pass. Prop 22 is a ballot Read More
ACA Expectations Heading into the 2020 Election
3 minute read: As the fourth quarter of 2020 draws near, so does the presidential election. A popular topic of debate to be addressed in the coming election is healthcare, Read More
IRS Releases New ACA Filing Information for the 2020 Tax Year
2 minute read: The IRS has published various Affordable Care Act Information Returns (AIRs) documents for the 2020 tax year with which employers will need to familiarize themselves before filing Read More
What You Need to Know About Letter 5699
2 minute read: What Is Letter 5699? Letter 5699, Missing Information Return Form 1094/1095-C, is used to make initial contact with an organization that the IRS believes may have been Read More
New IRS Notice Addresses COVID-19, Medicaid, and the ACA
2 minute read: New IRS guidance addresses the intersection of COVID-19, Medicaid, and the Affordable Care Act (ACA). In a bid to increase COVID-19 testing in the U.S., one facet Read More
ACA Office Reopens & Issues 2018 Penalty Letters
1 minute read: The IRS Affordable Care Act (ACA) Enforcement Office, located in Ogden, Utah, had been temporarily closed since late March 2020, due to state stay-at-home orders issued in Read More
How AB 2257 May Change Employers’ ACA Compliance Process
2 minute read: California’s AB 5 has forever changed how employers work with freelance workers; that much is certain. A new bill, however, may provide relief for employers that work Read More
What California Residents Need to Know About the Individual Mandate
2 minute read: As the summer begins to wind down, the events that mark the end of the year draw near. For residents of California, it could be the reality Read More
ACA to Aid Millions in Obtaining Healthcare, KFF Report Finds
2 minute read: The data is in: at least 27 million Americans have lost employer-sponsored health coverage as a result of COVID-19. The Kaiser Family Foundation issued a report in Read More
Covered California Introduces New Special Enrollment Period
1 minute read: Covered California, the state health insurance marketplace established by the Affordable Care Act, has introduced a new special enrollment period to benefit victims of the 500+ wildfires Read More
SBA Posts New Interim Rule on SBA Loan Review Decisions Under the Paycheck Protection Program (PPP)
2 minute read: On August 12, 2020, the Small Business Association (SBA) issued a new interim final rule that provides guidance for borrowers and lenders on the appeal procedure for Read More
ACA Reporting to Grow in Complexity Due to State Individual Mandates
3 minute read: Employers with operations in states that have additional state level ACA reporting as a requirement of the state’s Individual Mandate know that it’s no easy undertaking, but Read More
New Jersey Adopts ACA Provision to Lower Healthcare Costs
3 minute read: Earlier this month, New Jersey signed into law a state version of an Affordable Care Act provision, the Health Insurance Assessment (HIA) program. New Jersey is the Read More
New Victory Shows ACA’s Staying Power in Court
2 minute read: In another court victory for the Affordable Care Act (ACA), a federal appellate court ruled in Texas v. Rettig that a provision of the ACA that imposes Read More
IRS Affordability Safe Harbors Help Avoid ACA Penalties
4 minute read: How exactly do employers prove to the IRS that the healthcare plans they are offering to their workforce are affordable under the Affordable Care Act? It’s an Read More
ACA Compliance Responsibilities Could Increase if the Federal Government Adopts the ABC Test for Employee Misclassification
3 minute read: A tsunami for the gig economy may be coming on the horizon. We have written recently about the ongoing issues that gig economy employers, such as Uber Read More
ACA Affordability to Increase for the 2021 Tax Year
2 minute read: For the 2021 tax year, the ACA affordability threshold will increase. That means employees will likely have to contribute more towards their employer-sponsored healthcare. IRS Notice Rev Read More
ACA Expansion of Medicaid Passes in Missouri
3 minute read: In yet another triumphant win for the Affordable Care Act, the state of Missouri approved and passed the expansion of Medicaid. The expansion comes after nearly 53% Read More
California Doubles Down on Its Gig Economy Worker Misclassification Challenge. Learn How That Could Affect Your ACA Compliance
3 minute read: California is doubling down in its battle against the gig economy. The California Labor Commissioner’s office just announced that it filed a lawsuit against Uber for misclassifying Read More
Most States Reject Trump ACA STLDI Rule as DC Circuit Says It’s Here to Stay
2 minute read: The convergence of insurance regulation at the federal and state levels keeps getting more complex. In July, the DC Circuit Court of Appeals upheld the Trump administration Read More
SBA Releases FAQs on Loan Forgiveness Under the Paycheck Protection Program (PPP)
1 minute read: On August 4, 2020, the Small Business Association (SBA) released 10 pages of FAQs pertaining to loan forgiveness under the Paycheck Protection Program (PPP). The PPP is Read More
New Senate Bill Seeks to Enhance the Employee Retention Credit Under the CARES Act
2 minute read: The Senate recently introduced new legislation to further assist in the continuing COVID-19 pandemic, including the American Workers, Families and Employer Assistance Act. Under this Senate Bill, Read More
Gig-Economy Worker Benefits Will Affect ACA Compliance
3 minute read: It’s no mystery that both companies and consumers benefit from the gig-economy, but what about the workers? Sure, it provides a means to an end, but workers Read More
Employee Misclassification Laws Add Headache to Employer ACA Compliance
3 minute read: In the past year three states have implemented laws that broaden the definition of “employee” and include penalties or additional liability exposure for employers who misclassify their Read More
More ACA Complexity: California Releases Draft Instructions Diverge From ACA Employer Reporting
2 minute read: With the zeroing out of the ACA’s “Individual Mandate,” which required individuals to have minimum essential health coverage through the enactment of the Tax Cuts and Jobs Read More
IRS Increases Premium Tax Credit Eligibility and Affordability Cap
1 minute read: The IRS updated indexing adjustments for certain provisions under IRC Section 36B in Revenue Procedure 2020-36. See RP 2020-36. In particular, the initial and final premium percentages Read More
ACA Enhancement Bill Telling of the Times
2 minute read: House of Representative Democrats have unveiled a bill that would enhance many of the ACA’s components while reversing much of the Trump administration’s onslaught to the healthcare Read More
Trump ACA Contraceptive Rule Upheld by Supreme Court
2 minute read: On July 8, 2020 the Supreme Court handed down its decision in Little Sisters of the Poor v. Pennsylvania, upholding the new Trump Administration rule regarding contraceptive Read More
IRS Release Drafts of 2020 IRS Forms 1094-C and 1095-C
2 minute read: The IRS released its draft 2020 IRS Forms 1094-C and 1095-C, dated as draft as of July 13, 2020. There are no changes to the Form 1094-C Read More
ACA’s Expansion of Medicaid Takes Hold in Oklahoma
3 minute read: In late June, Oklahoma joined 37 other states and the District of Columbia in expanding Medicaid under the ACA. Better late than never and in good timing Read More
Proposed Rules allow for More Flexibility to Grandfathered Group Health Plans
2 minute read: The Treasury, the Internal Revenue Service, the Department of Labor and the Department of Health and Human Services have jointly released a notice of proposed rulemaking to Read More
Californians Beware, The Individual ACA Penalty Has Increased
2 minute read: California residents that fail to obtain qualified health coverage this year will receive a penalty from the state for an amount larger than first projected. Per California’s Read More
IRS to Begin Issuing ACA Penalty Letters after July 15, 2020
2 minute read: Employers should start gearing up for IRS penalty letters issued under the Affordable Care Act. According to an announcement posted on the IRS website, the IRS has Read More
Window to get Paycheck Protection Program (PPP) Loan gets Extended
1 minute read: President signed legislation (S.4116) on the Fourth of July extending the deadline to apply for the Paycheck Protection Program (PPP). Now, small employers now have until August Read More
Virginia’s New Misclassification Law Will Impact Employers ACA Compliance
2 minute read: Virginia has decided to get into the worker misclassification game with the passage and implementation of HB 984 on July 1, 2020. Unlike states such as California Read More
ACA Penalties under §4980H are not Subject to a Statute of Limitations
2 minute read: As businesses reopen and bring workers back to offices, restaurants, and retail stores across the country, employers should take this opportunity to look at their ACA compliance Read More
TIGTA Recommends Undisclosed Stricter Enforcement Procedures of the Employer Shared Responsibility Payment
1 minute read: On June 10, 2020, The Treasury Inspector General for Tax Administration (TIGTA) issued a heavily redacted report entitled “Improvements Are Needed to Ensure That Employer Shared Responsibility Read More
As Businesses Reopen during the Pandemic, They Need to Think About How to Bring Their Workers Back Safely
3 minute read: We already discussed that as states go through their re-opening processes in the midst of the COVID-19 pandemic bring their employees back to work, in addition to Read More
As Employers Bring Workers back during the Pandemic, They Need to Think about their Potential Liability Exposure
2 minute read: As states go through their re-opening processes in the midst of the COVID-19 pandemic, many employers have begun opening their offices and bringing their employees back to Read More
The ACA PCORI Fee Deadline is Fast Approaching
2 minute read: This time last year was presumed to be the last time health insurers and employers offering self-funded health insurance plans would have to pay PCORI fees, but Read More
Employers, Are You Prepared for the DC 1094-C/1095-C Filing Requirements?
2 minute read: Washington DC is one of several jurisdictions to have implemented an individual mandate in the wake of Congress zeroing out the federal ACA penalty for individuals who Read More
Federal Reserve Expands Main Street Loan Program
1 minute read: On June 8, 2020, the Federal Reserve Board expanded its Main Street Lending Program to include more small and medium sized businesses. See here. Changes to the Read More
Paycheck Protection Program Flexibility Act Injects much needed Flexibility into PPP Loan Forgiveness
2 minute read: The Paycheck Program Flexibility Act was signed into law on June 5, 2020. This comes just in the nick of time as the original covered period under Read More
