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 …
2016 Presidential Election
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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, …
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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 …
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Affordable Care Act
Employers Must Show Reasonable Cause for Failure to File IRS Forms
by Robert Sheenby Robert Sheen2 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 …
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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 …
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Affordable Care Act
Proposition 22 Will Require Healthcare Subsidies and Reporting
by Robert Sheenby Robert Sheen2 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 …
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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, …
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Affordable Care Act
IRS Releases New ACA Filing Information for the 2020 Tax Year
by Robert Sheenby Robert Sheen2 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 electronically …
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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 …
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Affordable Care Act
ACA Office Reopens & Issues 2018 Penalty Letters
by Robert Sheenby Robert Sheen1 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 …
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Affordable Care Act
CA AB2257 and Its Impact on ACA and Pay Equity Compliance
by Robert Sheenby Robert Sheen2 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 …
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Affordable Care Act
What California Residents Need to Know About the Individual Mandate
by Robert Sheenby Robert Sheen2 minute read: This year will mark the first year that California residents will face a new reality of the Individual Mandate. While 2019 was a year of reprieve from …
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Affordable Care ActHealth Care Coverage
ACA to Aid Millions in Obtaining Healthcare, KFF Report Finds
by Robert Sheenby Robert Sheen2 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 …
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Affordable Care Act
Covered California Introduces New Special Enrollment Period
by Robert Sheenby Robert Sheen1 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 …
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Affordable Care Act
SBA Posts New Interim Rule on SBA Loan Review Decisions Under the Paycheck Protection Program (PPP)
by Robert Sheenby Robert Sheen2 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 …
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ACA ComplianceAffordable Care Act
New Jersey Adopts ACA Provision to Lower Healthcare Costs
by Robert Sheenby Robert Sheen3 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 …
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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 …
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Affordable Care Act
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 …
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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% …
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Affordable Care Act
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 …
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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 …
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Affordable Care Act
SBA Releases FAQs on Loan Forgiveness Under the Paycheck Protection Program (PPP)
by Robert Sheenby Robert Sheen1 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 …
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Affordable Care Act
New Senate Bill Seeks to Enhance the Employee Retention Credit Under the CARES Act
by Robert Sheenby Robert Sheen2 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, …
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Affordable Care Act
Gig-Economy Worker Benefits Will Affect ACA Compliance
by Robert Sheenby Robert Sheen3 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 …
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ACA ComplianceAffordable Care Act
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 …
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Affordable Care Act
More ACA Complexity: California Releases Draft Instructions Diverge From ACA Employer Reporting
by Robert Sheenby Robert Sheen2 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 …
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Affordable Care Act
IRS Increases Premium Tax Credit Eligibility and Affordability Cap
by Robert Sheenby Robert Sheen1 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 …
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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 …
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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 …
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Affordable Care Act
IRS Release Drafts of 2020 IRS Forms 1094-C and 1095-C
by Robert Sheenby Robert Sheen2 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 …
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Affordable Care Act
ACA’s Expansion of Medicaid Takes Hold in Oklahoma
by Robert Sheenby Robert Sheen3 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 …
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Affordable Care Act
Proposed Rules allow for More Flexibility to Grandfathered Group Health Plans
by Robert Sheenby Robert Sheen2 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 …
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Affordable Care Act
Californians Beware, The Individual ACA Penalty Has Increased
by Robert Sheenby Robert Sheen2 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 …
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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 …
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Affordable Care Act
Window to get Paycheck Protection Program (PPP) Loan gets Extended
by Robert Sheenby Robert Sheen1 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 …
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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 …
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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 …
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Affordable Care Act
TIGTA Recommends Undisclosed Stricter Enforcement Procedures of the Employer Shared Responsibility Payment
by Robert Sheenby Robert Sheen1 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 …
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Affordable Care Act
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 …
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Affordable Care Act
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 …
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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 …
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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 …
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Affordable Care Act
Federal Reserve Expands Main Street Loan Program
by Robert Sheenby Robert Sheen1 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 …
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Affordable Care Act
Paycheck Protection Program Flexibility Act Injects much needed Flexibility into PPP Loan Forgiveness
by Robert Sheenby Robert Sheen2 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 …
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2 minute read: The Affordable Care Act (ACA) is the single most important piece of health care legislation in generations. One major reason for the ACA’s significant impact on the …
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Affordable Care Act
Protect App-Based Drivers Act Would Create Further Employee Classification and ACA Reporting Issues
3 minute read: As part of their campaign against the requirements of California Assembly Bill 5 (AB5), which went into effect January 2020 and requires employers to treat contract workers …
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Affordable Care Act
Proposed IRS Regs Will Not Affect How Individuals Receive PTCs
by Robert Sheenby Robert Sheen2 minute read: The IRS recently issued proposed regulations on how the personal tax exemption reduction to “0” will affect qualifications for recipients of Premium Tax Credits (PTCs). Regulation 124810-19, …
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Affordable Care Act
AB5 Targets Multi-Level Marketing Companies – See How this Could Affect Your ACA Compliance
3 minute read: Multi-level marketing giant Amway was sued in a proposed class action earlier this year for misclassifying its Independent Business Owners (IBOs) as independent contractors instead of employees. …
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Affordable Care ActHealth Care Coverage
ACA’s Expansion of Medicaid Key Player for Providing Health Coverage Amid COVID-19
by Robert Sheenby Robert Sheen2 minute read: By now it’s become abundantly clear how important it is for individuals to have health coverage. COVID-19 or not, healthcare is saving lives and the ACA has …
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3 minute read: If you are a U.S. business, there is a good chance that one or more of your employees have taken emergency paid sick leave. Such leaves may …