The IRS Wants More Employers to Use Electronic Filing

The IRS Wants More Employers to Use Electronic Filing

June 11, 2018 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 Read More
New HHS Website Shows Regulations Geared Toward Bettering The ACA

New HHS Website Shows Regulations Geared Toward Bettering The ACA

April 6, 2017 Prior 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 Read More
Uber Is Triumphant In California Misclassification Case

Uber Is Triumphant In California Misclassification Case

March 16, 2017 Uber 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 Read More
House Republican Leadership Announce Their ACA Repeal and Replace Bill

House Republican Leadership Announce Their ACA Repeal and Replace Bill

March 8, 2017 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 Read More
IRS Clarifies De Minimis Error Safe Harbor For Information Return Penalties

IRS Clarifies De Minimis Error Safe Harbor For Information Return Penalties

February 1, 2017 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 Read More
The U.S. Gig Economy Will Suffer With An ACA Repeal

The U.S. Gig Economy Will Suffer With An ACA Repeal

January 19, 2017 Independent 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. Read More
IRS Finalizes Regulations Adopt Intentional or Reckless Disregard of Facts Exceptions to Employee Safe Harbor

IRS Finalizes Regulations Adopt Intentional or Reckless Disregard of Facts Exceptions to Employee Safe Harbor

January 12, 2017 The 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 Read More
IRS Releases Proposed Regulations For Health Insurance Provider Fees

IRS Releases Proposed Regulations For Health Insurance Provider Fees

January 4, 2017 Section 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 Read More
The Verdict On UK’s Uber Employee Classification Case Is “Groundbreaking”

The Verdict On UK’s Uber Employee Classification Case Is “Groundbreaking”

November 23, 2016 Uber 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 Read More
New Regulations Redefine Short-Term, Limited Duration Insurance

New Regulations Redefine Short-Term, Limited Duration Insurance

November 17, 2016 While 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, Read More
ACA Retaliation Claims: The Final Verdict Comes From OSHA

ACA Retaliation Claims: The Final Verdict Comes From OSHA

November 14, 2016 Under 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 Read More
The Nondiscrimination Provision of the ACA: What To Know

The Nondiscrimination Provision of the ACA: What To Know

November 9, 2016 Final 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 Read More
News From Washington: ACA Has To Tighten Up Pediatric Dental Care

News From Washington: ACA Has To Tighten Up Pediatric Dental Care

October 26, 2016 When 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 Read More
NLRB Takes A Stand In The Ongoing Misclassification Battle

NLRB Takes A Stand In The Ongoing Misclassification Battle

October 20, 2016 Employee 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 Read More
ACA Penalties For Missing Information? Maybe Not, If You Act Responsibly

ACA Penalties For Missing Information? Maybe Not, If You Act Responsibly

September 7, 2016 At 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 Read More
Heads Up About Code 4980H

Heads Up About Code 4980H

August 17, 2016 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 Read More
IRS Update: Premium Tax Credit And Shared Responsibility Payment

IRS Update: Premium Tax Credit And Shared Responsibility Payment

August 4, 2016 New 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 Read More
The Nondiscrimination Provision of the ACA Comes Into Effect On July 18th

The Nondiscrimination Provision of the ACA Comes Into Effect On July 18th

July 13, 2016 Section 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 Read More
Demystifying “Good Faith” And “Reasonable Cause”

Demystifying “Good Faith” And “Reasonable Cause”

June 28, 2016 It 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 Read More
The Health Insurance Marketplace Sent You A Notice, Now What?

The Health Insurance Marketplace Sent You A Notice, Now What?

May 26, 2016 This 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 Read More
The IRS Reveals Projected Inflation Figures For 2017

The IRS Reveals Projected Inflation Figures For 2017

May 23, 2016 In 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 Read More
The ACA: A Gift And A Curse For Uber

The ACA: A Gift And A Curse For Uber

May 11, 2016 In 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.” Read More
Is Individual Shared Responsibility Your Responsibility?

Is Individual Shared Responsibility Your Responsibility?

May 8, 2016 Since 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 Read More
Is Individual Shared Responsibility Your Responsibility?

Is Individual Shared Responsibility Your Responsibility?

April 12, 2016 Since 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 Read More
New Health Care Information Forms

New Health Care Information Forms

February 2, 2016 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 Read More
Medicaid Enrollment and Efficiency Are Improving

Medicaid Enrollment and Efficiency Are Improving

January 27, 2016 State 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 Read More
2016 Massachusetts Insurance Mandate Penalties

2016 Massachusetts Insurance Mandate Penalties

January 25, 2016 Massachusetts 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 Read More
Tools for Estimating ACA Credits and Fees

Tools for Estimating ACA Credits and Fees

January 15, 2016 The 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 Read More
New Features in the SHOP Marketplace

New Features in the SHOP Marketplace

January 5, 2016 The 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 Read More
The ACA Individual Mandate and Your Tax Return

The ACA Individual Mandate and Your Tax Return

January 4, 2016 The 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 Read More
Final Regulations Issued for ACA Market Reforms

Final Regulations Issued for ACA Market Reforms

November 16, 2015 In 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 Read More
Contraception Back Before Supreme Court

Contraception Back Before Supreme Court

November 9, 2015 At 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 Read More
Tax Considerations During Open Enrollment

Tax Considerations During Open Enrollment

November 6, 2015 The 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 Read More
Understanding Form 1095-B

Understanding Form 1095-B

November 5, 2015 The has issued a memo explaining to , employees and consumers what information needs to be included in Form when . Form is used to report information to the and Read More
Mid-Size Companies Must Offer Coverage in 2016

Mid-Size Companies Must Offer Coverage in 2016

November 2, 2015 Employers 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), Read More
ACA Automatic Enrollment Repealed

ACA Automatic Enrollment Repealed

November 2, 2015 The “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 Read More
One Million May Lose Insurance Subsidies

One Million May Lose Insurance Subsidies

October 28, 2015 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 Read More
Ask and Ask Again for SSNs

Ask and Ask Again for SSNs

October 16, 2015 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 Read More
ACA Definition of ‘Small Employer’ is Revised

ACA Definition of ‘Small Employer’ is Revised

October 6, 2015 A 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 Read More
How Income Affects The Premium Tax Credit

How Income Affects The Premium Tax Credit

October 5, 2015 The 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 Read More

Robert Sheen Speaks to HR Executives on ACA Compliance

October 2, 2015 American 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 Read More
IRS To Help Avoid Duplicate ACA Reporting

IRS To Help Avoid Duplicate ACA Reporting

September 24, 2015 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 Read More
House Can Sue Administration on ACA Funding

House Can Sue Administration on ACA Funding

September 21, 2015 The 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 Read More
IRS Releases Final Reporting Forms

IRS Releases Final Reporting Forms

September 21, 2015 As 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 filed Read More
IRS Proposes Changes To Ease ACA Reporting

IRS Proposes Changes To Ease ACA Reporting

September 17, 2015 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 Read More

Penalties Double For ACA Filing Failures

September 10, 2015 Penalties 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 Read More
IRS Bans “Skinny” Health Plans

IRS Bans “Skinny” Health Plans

September 10, 2015 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 Read More
ACA Reporting Requirements For Large Employers

ACA Reporting Requirements For Large Employers

September 2, 2015 Companies 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 Read More
Misclassifying Workers Can Trigger Two Penalties

Misclassifying Workers Can Trigger Two Penalties

August 27, 2015 Employers 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 Read More

‘Cadillac Tax’ Could Affect 1 in 4 Employers

August 26, 2015 New projections from the Kaiser Family Foundation estimate that in 2018 one in four (26%) offering benefits could be subject to the Act’s excise – , also known as the Read More