Reporting

For those employers with self-insured plans, the annual filing and fee payments deadline is coming up on the Patient-Centered Outcomes Research Institute (PCORI) fee on July 31. IRS Form 720, …

At the close of February, the IRSreleased a notice regarding qualified small employer health reimbursement arrangement (QSE HRA) notices and an extension until further guidance is provided. These notices are …

On March 6, 2017, the House Leadership recently unveiled its proposed bill called “American Health Care Act.”Among its provisions, the bill calls for termination of the issuance of premium tax …

As we settle into the heart of tax season, the IRS has some new updates regarding how healthcare is reported on tax returns. The Affordable Care Act mandates individuals to …

The Exchanges in the Health Insurance Marketplace have been issuing out notices to employers. Each such Notice indicates to the employer that it may be subject to penalties for failing …

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 …

At the close of 2016, the IRS letters mailed notices to employers, signaling the start of the IRS’s Affordable Care Act (ACA) audit process. Despite much talk of an ACA …

While we are getting our information in order for the 2016 tax year, we received some clarity on the previous year from the IRS. The IRS’s Commissioner John Koskinen has …

As Donald J. Trump officially takes his seat as the 45th President of the United States, we inch closer to the reality of an Affordable Care Act repeal. While the …

As conflicting opinions of an ACA Repeal continue to loom overhead, from the Republican viewpoint, a repeal seems inevitable. However, this does not translate to an elimination of ACA compliance …

A round of IRS letters have been mailed out to employers, signifying the start of the IRS’s Affordable Care Act audit process. As the Congressional Budget Office (CBO) anticipates nine …

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 …

Over the past year, Form 5500 has gone through changes and proposed modifications in an effort to streamline healthcare information reporting on the part of employers. The Department of Labor, …

Over the course of 2016, the ACA Times has reported on ways for employers to comply with mandates of the Affordable Care Act in an effort to avoid paying large …

The IRS has released a 7-point breakdown of pertinent information for Applicable Large Employers or “ALEs” in anticipation of the upcoming deadline for information reporting for the 2016 tax year. …

With the stunning election of Donald Trump as President comes a serious question of what happens to the Employer Mandate under the Affordable Care Act (ACA), also known as “Obamacare.” …

We are nearing the end of the 2016 tax year, and with it comes the inevitable document filings come early 2017. As per the ACA, many key dates are mandated …

The IRS has released the final updated Forms 1094-C and 1095-C,and while there aren’t many modifications, there are some changes of note. As you probably already know, Form 1094-C is …

Are you aware of the myriad of possible unnecessary penalties that can occur with violations of the Affordable Care Act? By now you’ve been informed of various possibilities, but they …

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 …

Consumers who bought individual health insurance coverage through federal and state exchanges received almost $11 billion in premium assistance tax credits in fiscal year 2014, according to a report by …