2 minute read: The IRS is proposing regulations that would expand mandatory electronic filings for most employers by aggregating the number of total information returns they submit to the federal…
Regulations
-
-
Affordable Care ActRegulations
New HHS Website Shows Regulations Geared Toward Bettering The ACA
by Robert Sheenby Robert SheenPrior to the dismantling of the American Health Care Act (AHCA), the Department of Health and Human Services (HHS) launched a new website identifying aspects of the Affordable Care Act…
-
Affordable Care ActHealth Care CoverageRegulations
Uber Is Triumphant In California Misclassification Case
by Robert Sheenby Robert SheenUber made a huge stride in their favor at the top of March, when a California courtnamed them victorious in yet another misclassification case. The case surrounded once again classifications…
-
Affordable Care ActRegulations
House Republican Leadership Announce Their ACA Repeal and Replace Bill
The Republican leadership in the House recently proposed its ACA repeal and replace bill. It remains uncertain as to whether Republicans can secure enough support amongst themselves to pass the…
-
The IRS recently published Notice 2017-9 announcing its intent to issue regulations regarding the obligation of a payor (e.g., employer) to document payee (e.g., employee) elections for application of the…
-
Affordable Care ActHealth Care CoverageRegulations
The U.S. Gig Economy Will Suffer With An ACA Repeal
by Robert Sheenby Robert SheenIndependent contractors, freelancers, consultants. These workers have slowly risen up the ranks as backbones of many companies, yet when it comes to traditional labor rights, they’ve consistently come up short.…
-
Affordable Care ActIRSRegulations
IRS Finalizes Regulations Adopt Intentional or Reckless Disregard of Facts Exceptions to Employee Safe Harbor
by Robert Sheenby Robert SheenThe IRS has provided clarity with regard to what qualifies as an “intentional or reckless disregard of facts” by employees when it comes to seeking shelter under the employee Premium…
-
Affordable Care ActRegulationsReporting
IRS Releases Proposed Regulations For Health Insurance Provider Fees
by Robert Sheenby Robert SheenSection 9010 of the Affordable Care Act surrounds Health Insurance Provider Fees and the IRS has released some new proposed regulations for reporting information among other changes. See IRS REG-123829-16…
-
Affordable Care ActRegulations
The Verdict On UK’s Uber Employee Classification Case Is “Groundbreaking”
by Robert Sheenby Robert SheenUber has proven to be both a gift and a curse over the years. While the mobile car service app appears to have cornered a market previously held by more…
-
Affordable Care ActHealth Care CoverageRegulations
New Regulations Redefine Short-Term, Limited Duration Insurance
by Robert Sheenby Robert SheenWhile the nation was preoccupied with the 2016 Presidential Election, Congress was pushing on with more finalized regulations involving the Affordable Care Act. Last month, the Departments of the Treasury,…
-
ACA ComplianceOccupational Safety and Health Administration (OSHA)Regulations
ACA Retaliation Claims: The Final Verdict Comes From OSHA
by Robert Sheenby Robert SheenUnder the Affordable Care Act, employees unable to afford the minimum essential coverage from employers are possibly eligible for Premium Tax Credits from the Health Insurance Marketplace to assist in…
-
Affordable Care ActRegulations
The Nondiscrimination Provision of the ACA: What To Know
by Robert Sheenby Robert SheenFinal rules implementing Section 1557 of the Affordable Care Act was published on May 18, 2016, and go into effect on July 18, 2016. However, any changes to applicable health…
-
Affordable Care ActHealth Care CoverageRegulations
News From Washington: ACA Has To Tighten Up Pediatric Dental Care
by Robert Sheenby Robert SheenWhen it comes to healthcare under the Affordable Care Act, many points of coverage can often be an afterthought. QHPs, or “qualified health plans,” are required to fulfill ten “essential…
-
Employee MisclassificationRegulations
NLRB Takes A Stand In The Ongoing Misclassification Battle
by Robert Sheenby Robert SheenEmployee Misclassification continues to be an issue, as more contract employment arises and information regarding health care, hours, wages, and tax liabilities are not being met by said contractors. At…
-
Affordable Care ActPenaltiesRegulations
ACA Penalties For Missing Information? Maybe Not, If You Act Responsibly
by Robert Sheenby Robert SheenAt the close of July, the IRS issued proposed regulations around the filing of forms 1094 and 1095. Under IRC 6055, certain large employers must file information returns 1094 and…
-
One of the most talked about issues regarding employers and health care for their employees is under Internal Revenue Code 4980H. This Code, being Shared Responsibility for Employers Regarding Health…
-
Affordable Care ActPremium Tax CreditRegulationsShared Responsibility Payment
IRS Update: Premium Tax Credit And Shared Responsibility Payment
by Robert Sheenby Robert SheenNew regulations have arrived for the ACA’s Premium Tax Credit and Shared Responsibility Payment provisions. For the 2015 tax year, many employers and employees encountered difficulties with regard to the…
-
Affordable Care ActHealth Care CoverageRegulations
The Nondiscrimination Provision of the ACA Comes Into Effect On July 18th
by Robert Sheenby Robert SheenSection 1557 of the Affordable Care Act was finalized on May 18, 2016, and will be coming into effect two months from that date on July 18, 2016. However, any…
-
Affordable Care ActAIRPenaltiesRegulations
Demystifying “Good Faith” And “Reasonable Cause”
by Robert Sheenby Robert SheenIt was just a week ago that the IRS held their Affordable Care Act Information Returns Program (AIR) meeting, and with it came the annual publication (1586) highlighting several procedures…
-
Affordable Care ActHealth Insurance MarketplaceRegulations
The Health Insurance Marketplace Sent You A Notice, Now What?
by Robert Sheenby Robert SheenThis tax year, employers may notice an uptick in documents mailed, due largely to the Affordable Care Act. From tax forms to other notices, much of this paperwork is difficult…
-
Health Care CoverageRegulations
The IRS Reveals Projected Inflation Figures For 2017
by Robert Sheenby Robert SheenIn the recently released Rev. Proc. 2016-28, the IRS as identified inflation adjustments to Health Savings Accounts (HSA) for the upcoming 2017 calendar year. Those affected figures include primarily deductions…
-
Affordable Care ActHealth Care CoverageLawsuitsRegulations
The ACA: A Gift And A Curse For Uber
by Robert Sheenby Robert SheenIn the often-oversimplified world of contractor-based employment, the Affordable Care Act is a blessing in disguise: “employees” can readily obtain health care with the financial burden falling off the “employer.”…
-
Affordable Care ActHealth Care CoverageRegulations
Is Individual Shared Responsibility Your Responsibility?
by Robert Sheenby Robert SheenSince the implementation of the Affordable Care Act, the goal in mind is to ensure that every American has received or has been given access to adequate health coverage. While…
-
Affordable Care ActHealth Care CoverageRegulations
Is Individual Shared Responsibility Your Responsibility?
by Robert Sheenby Robert SheenSince the implementation of the Affordable Care Act, the goal in mind is to ensure that every American has received or has been given access to adequate health coverage. While…
-
Individuals may receive forms in the next few months which provide information about health care coverage they were offered during 2015. The forms are for use by these individuals when…
-
Affordable Care ActPolls/SurveysRegulations
Medicaid Enrollment and Efficiency Are Improving
by Robert Sheenby Robert SheenState Medicaid and children’s health insurance programs have become significantly more efficient in their operations and more effective at enrolling those who qualify for coverage. As a result, more people…
-
LegislationRegulations
2016 Massachusetts Insurance Mandate Penalties
by Robert Sheenby Robert SheenMassachusetts residents who fail to comply with the state’s mandatory health insurance requirement – widely regarded as a model for the Affordable Care Act – may be subject to penalties…
-
Affordable Care ActHealth Care CoverageIRSRegulations
Tools for Estimating ACA Credits and Fees
by Robert Sheenby Robert SheenThe IRS has developed tools for individuals and employers to estimate their credits and payments related to the Affordable Care Act . The tools, available online, provide only an estimate…
-
Affordable Care ActHealth Care CoverageRegulations
New Features in the SHOP Marketplace
by Robert Sheenby Robert SheenThe Small Business Health Options Program (SHOP) Marketplace, which serves small employers who want to provide health and dental coverage to their employees, has added new features for 2016. To…
-
Affordable Care ActHealth Care CoverageRegulations
The ACA Individual Mandate and Your Tax Return
by Robert Sheenby Robert SheenThe Affordable Care Act requires individuals, their spouses and dependents to have qualifying health care coverage for each month of the year; to qualify for a health coverage exemption; or…
-
Affordable Care ActRegulations
Final Regulations Issued for ACA Market Reforms
by Robert Sheenby Robert SheenIn a 379-page document, the , the Labor Department and the Department and Human Services jointly issued finalized regulations on half a dozen topics related to the Act. The regulations…
-
Affordable Care ActLegislationRegulations
Contraception Back Before Supreme Court
by Robert Sheenby Robert SheenAt the request the Obama administration, the Supreme Court has agreed to hear a case centered on religious freedom and access to contraception under the Act. The court will hear…
-
Affordable Care ActHealth Care CoverageLegislationRegulations
Tax Considerations During Open Enrollment
by Robert Sheenby Robert SheenThe is alerting consumers to three matters they should consider while purchasing or renewing via an online . When a consumer applies for assistance to help pay the premiums for…
-
Affordable Care ActHealth Care CoverageRegulations
Mid-Size Companies Must Offer Coverage in 2016
by Robert Sheenby Robert SheenEmployers with 50 to 99 full-time workers, or full-time equivalents, will be required to offer Affordable Care Act-compliant health insurance in 2016. Companies with 100 or more employees (or FTEs),…
-
Affordable Care ActLegislationRegulations
ACA Automatic Enrollment Repealed
by Robert Sheenby Robert SheenThe “automatic enrollment” provision of the Affordable Care Act, never enforced, has been repealed under the budget deal hammered out between Congress and the White House and signed into law…
-
Well over a million low-income Americans could lose the subsidies they receive under the Affordable Care Act because they failed to file federal income tax returns, failed to include IRS…
-
If You Don’t Have SSNs, Keep Asking for Them Many of the forms employers will have to file with the IRS early in 2016 ask for Social Security or taxpayer…
-
Affordable Care ActLegislationRegulations
ACA Definition of ‘Small Employer’ is Revised
by Robert Sheenby Robert SheenA bill aimed at protecting employees from possible increases in healthcare insurance costs under the Affordable Care Act passed both the House of Representatives and Senate, and has been signed…
-
Affordable Care ActRegulations
How Income Affects The Premium Tax Credit
by Robert Sheenby Robert SheenThe IRS has issued advice to help individuals understand how their household income can affect the Affordable Care Act premium tax credit they may receive on health insurance policies purchased…
-
Affordable Care ActLegislationRegulations
Robert Sheen Speaks to HR Executives on ACA Compliance
by Robert Sheenby Robert SheenAmerican employers must deal with new IRS reporting obligations and the possibility of hefty penalties because of the Affordable Care Act, Robert S. Sheen, Editor of the ACA Times and…
-
The IRS is preparing new regulations to help avoid duplicate reporting of an individual’s minimum essential coverage when there is reasonable certainty that the provider of the “primary” coverage will report. The…
-
Affordable Care ActLegislationRegulations
House Can Sue Administration on ACA Funding
by Robert Sheenby Robert SheenThe House of Representatives can pursue its lawsuit against the Obama Administration that claims funding of subsidies under the Affordable Care Act violate the Constitution. Judge Rosemary M. Collyer of…
-
As you get ready to file 2015 reports required by the Act, the Internal Revenue has released the final for submitting these reports, along with instructions for them. For reports…
-
The Internal Revenue Service said it will propose a number of changes in the regulations on reports related to the Affordable Care Act. All of the proposed changes will have…
-
EditorialsLegislationRegulations
Penalties Double For ACA Filing Failures
by Robert Sheenby Robert SheenPenalties for failure to satisfy the complex IRS filing requirements resulting from the Affordable Care Act (ACA) have just doubled. With filing deadlines approaching, employers should act quickly to ensure…
-
The Internal Revenue Service has issued proposed regulations that will require employer-sponsored health care plans to include “substantial coverage” for in-patient hospitalization and physician services. So-called “skinny” plans that lack…
-
LegislationRegulationsUncategorized
ACA Reporting Requirements For Large Employers
by Robert Sheenby Robert SheenCompanies with 50 or more full-time employees should be gathering information now for Affordable Care Act reports they will have to provide to the IRS and to their employees early…
-
LegislationRegulations
Misclassifying Workers Can Trigger Two Penalties
by Robert Sheenby Robert SheenEmployers are facing increased scrutiny by the Department of Labor, the and state regulators over possible misclassification employees as independent contractors or freelance workers. A DOL memo states that the…
-
RegulationsUncategorized
Balance Billing Undermines Insurance Coverage
by Robert Sheenby Robert SheenA key goal the Affordable Care Act is to make sure that the medical is covered by insurance plus the agreed-upon deductibles and copays. But for many families an illness…
-
EditorialsLegislationRegulations
Why You Can’t Afford to Ignore The ACA
by Robert Sheenby Robert SheenLike all owners of small businesses, the men and women who run construction Companies had more than enough to do before the Affordable Care Act added one more task —…