2 minute read: The U.S. Department of Health and Human Services’ Center for Medicare and Medicaid Services (CMS) has extended the period of non-enforcement for certain non-compliant health policies under …
Applicable Large Employers
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ACA AuditAffordable Care ActIRS 226J/226-J
More Suggestions on Responding to IRS Letter 226J [UPDATE]
by Robert Sheenby Robert Sheen3 minute read: The IRS has issued more than $4.5 billion in penalties to employers that failed to comply with the Affordable Care Act’s Employer Mandate for the 2015 tax …
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ACA ComplianceAffordable Care Act
An ACA Penalty Risk Assessment May Help School Districts Avoid IRS Penalties
4 minute read: The Affordable Care Act is complex and complying with the law’s Employer Mandate can be challenging for school districts. We had that confirmed in recent conversations at …
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ACA ComplianceAffordable Care Act
Employers Must Correct IRS Errors to Avoid ACA Penalties
by Robert Sheenby Robert Sheen3 minute read: We are all human, including the people who work at the IRS. And like all of us, sometimes they make mistakes. The only difference is that errors …
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Affordable Care ActHealth Care Coverage
CMS Report Shows a Stabilizing ACA
by Robert Sheenby Robert Sheen2 minute read: The latest open enrollment period report for the 2019 plan year from the Centers for Medicare and Medicaid Services’ (CMS) shows that the Affordable Care Act marketplace …
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ACA ComplianceAffordable Care Act
Reduce IRS Penalty Risk With Monthly ACA Compliance
by Robert Sheenby Robert Sheen3 minute read: At this point, if your organization has achieved success in complying with the Affordable Care Act, you understand that it’s no simple undertaking. Chances are, your organization …
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ACA ComplianceAffordable Care Act
ACA Compliance Still Confusing to Employers
by Robert Sheenby Robert Sheen5 minute read: Employers are still confused with how to comply with the Affordable Care Act, and continue to hide their heads in the sand about the real risk of …
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ACA ReportingAffordable Care ActIRS 226J/226-J
Avoid These ACA Filing Errors to Prevent Getting IRS Letter 226J Year After Year
by Robert Sheenby Robert Sheen5 minute read: They say insanity is doing the same thing over and over expecting different results. We’ve seen many employers repeatedly make the same mistakes in their annual ACA …
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ACA ComplianceAffordable Care Act
The Signs Were There for IRS’s ACA Enforcement
by Robert Sheenby Robert Sheen5 minute read: One of the more complex sections of the Affordable Care Act is the Employer Shared Responsibility Provisions, also referred to as the ACA Employer Mandate. Under the …
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Affordable Care ActHealth Care Coverage
Is Maryland the Next State to Approve an Individual Mandate?
by Robert Sheenby Robert Sheen3 minute read: Maryland is getting closer to a state-wide version of an individual mandate that will encourage state residents to purchase health insurance. A bill in the Maryland legislature, …
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Affordable Care ActIRS 226J/226-J
Contact IRS Staff About Your Letter 226J
by Robert Sheenby Robert Sheen2 minute read: IRS staff continue to work to get current on a backlog of activities that resulted from the recent federal government shutdown. As mentioned in a previous blog …
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ACA ComplianceHealth Care Coverage
California Carries the Torch for State-Based Individual Mandates
by Robert Sheenby Robert Sheen2 minute read: California Governor Gavin Newsom has not wasted time wading into the healthcare debate. The governor has proposed an individual mandate requiring all California residents to obtain health …
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ACA Compliance
ACA Compliance Should Continue Despite Government Shutdown
by Robert Sheenby Robert Sheen2 minute read: As we enter the third week of government shutdown, we’re on track to surpass the longest shutdown in U.S. history. The shutdown affects many government agencies, including …
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Affordable Care ActHealth Care Coverage
Will 2019 be the Year for Statewide Individual Health Insurance Mandates?
by Robert Sheenby Robert Sheen3 minute read: Since the Trump Administration took office, the ACA has been under fire from the White House and many Congressional Republicans. Legislative repeal of the ACA failed. However, …
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ACA ReportingAffordable Care Act
IRS EXTENDS ACA FURNISHING DEADLINE FOR 1095-C FORMS AND GOOD-FAITH TRANSITION RELIEF FOR 2018 TAX YEAR
by Robert Sheenby Robert Sheen3 minute read: In what has become an annual rite, the IRS has extended the deadline for distributing Form 1095-C for the 2018 tax year to full-time employees as required …
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Affordable Care ActHealth Insurance Marketplace
More Insurers Will Participate in the ACA Marketplace in 2019
by Robert Sheenby Robert Sheen3 minute read: It was predicted that the health insurance marketplace would be turned upside down with the individual mandate penalty effectively reduced to $0 beginning January 1,2019. However, that …
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5 minute read: Human Resources staff have a difficult job. They help keep their organizations running smoothly by ensuring, to the greatest degree possible, that the employer is in compliance …
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Affordable Care ActIRS 226J/226-J
Employers Receiving IRS Letter 226J for 2016
by Robert Sheenby Robert Sheen2 minute read: The IRS has started issuing Letter 226J penalty notices for the 2016 tax year to employers identified as having failed to comply with the ACA’s Employer Mandate. …
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Affordable Care ActHealth Care Coverage
ACA Support May Dictate Midterm Election Results
by Robert Sheenby Robert Sheen2 minute read: Americans across the country will report to their respective poll places to cast their ballots in the midterm elections on November 6, and the issue of healthcare …
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ACA ReportingAffordable Care Act
IRS ISSUES ACA 2018 FORMS 1094-C AND 1095-C, INSTRUCTIONS, AND 226J FOR 2016
by Robert Sheenby Robert Sheen1 minute read: The IRS has released the final 1094/1095-C schedules and reporting instructions for the 2018 tax year, to be filed and furnished in 2019. You can find the …
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ACA ComplianceAffordable Care ActIRS 226J/226-J
How to Respond to IRS Letter 226J for the 2016 Tax Year [INFOGRAPHIC]
by Robert Sheenby Robert Sheen1 minute read: IRS staff has confirmed that the agency will begin issuing Letter 226J penalty notices for the 2016 tax year in the next few weeks. If you receive …
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Affordable Care Act
ACA Popularity Remains Strong as Midterms Approach
by Robert Sheenby Robert Sheen2 minute read: The midterm elections are less than a month away on November 6. With an estimated 20 million Americans at risk of losing health coverage if the ACA …
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Affordable Care Act
Why You Should Be Concerned that ACA Exchange Notices are Being Issued
by Robert Sheenby Robert Sheen2 minute read: The fourth quarter of the 2018 tax year is here, bringing with it record temperatures in many parts of the country. The ACA enforcement process is also …
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ACA ReportingAffordable Care ActIRS
Expect the IRS to Start Issuing ACA Penalties for 2016 Tax Year in November
by Robert Sheenby Robert Sheen3 minute read: As November approaches, two things seem certain. There will be national midterm elections and the IRS will begin issuing Letter 226J penalty notices to employers identified as …
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ACA ReportingAffordable Care Act
An ACA Penalty Risk Assessment May Help Employers Avoid IRS Penalties
by Robert Sheenby Robert Sheen3 minute read: The Affordable Care Act (ACA) is complex and complying with the law’s Employer Mandate can be challenging for organizations. Under the ACA’s Employer Mandate, Applicable Large Employers …
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Affordable Care ActIRS 226J/226-J
IRS Letter 226J Notices for 2015 Tax Year May Be Issued Through 2019
by Robert Sheenby Robert Sheen3 minute read: Employers who have not yet received a 2015 ESRP penalty notice should not breathe a sigh of relief yet. The IRS identified 49,259 employers at risk for …
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ACA ReportingApplicable Large Employer (ALE)
Is Your Organization an ALE? (UPDATE)
by Robert Sheenby Robert Sheen4 minute read: It’s always interesting to look back and see how regulation develops. The Affordable Care Act (ACA) is no exception. I wrote a five-part series about the ACA …
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Affordable Care ActIRS 226J/226-J
Exchange Notices Can Lead to IRS Letter 226J ACA Penalties
by Robert Sheenby Robert Sheen3 minute read: It’s no secret the IRS has been actively enforcing the Affordable Care Act’s Employer Mandate. To date, the IRS has identified a total of 49,259 employers that …
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Affordable Care ActHealth Care Coverage
Insurers Plan ACA Expansion for 2019
by Robert Sheenby Robert Sheen2 minute read: There has been a lot of talk about the future of the Affordable Care Act (ACA). With the midterm elections coming soon, Americans have stated that healthcare …
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Affordable Care ActHealth Care Coverage
The Affordable Care Act, and Why You Can’t Afford to Ignore It [UPDATE]
by Robert Sheenby Robert Sheen5 minute read: It’s always interesting to look back and see how the contours of a law changes in time. The Affordable Care Act (ACA) is no exception. I wrote …
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ACA ReportingAffordable Care ActIRS 226J/226-J
IRS Letter 5699 Laying the Groundwork for Issuing Letter 226J Notices for 2016 ACA Reporting Year
by Robert Sheenby Robert Sheen2 minute read: As the IRS continues to issue Letter 226J penalty notices to organizations determined by the IRS to have failed to comply with the Affordable Care Act (ACA) …
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Affordable Care ActElectionHealthcare
Midterm Elections Won’t Affect the Employer Mandate
by Robert Sheenby Robert Sheen2 minute read: Since President Trump took office, a top priority has been to repeal and replace the Affordable Care Act (ACA) and his administration continues its attempts to undermine …
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Affordable Care Act
More States Move Forward with Reinsurance Programs
by Robert Sheenby Robert Sheen3 minute read: The Trump administration has made repealing and replacing the Affordable Care Act a top priority. What’s interesting, however, is that as the White House continues to undermine …
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Affordable Care ActIRS 226J/226-J
That IRS Letter 226J Could Propose Millions of Dollars in ACA Penalties
by Robert Sheenby Robert Sheen2 minute read: Why should your organization care about IRS Letter 226J? Well, it could propose millions of dollars in ACA penalties against your organization. The Letter 226J notices are …
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Originally published on July 26, 2018, in Accounting Today. 3 minute read: The Internal Revenue Service now has the data to begin the analysis to calculate the potential penalties for …
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Affordable Care ActIRS 226J/226-J
The IRS Storm of Letter 226J ACA Penalty Notices Continues
by Robert Sheenby Robert Sheen2 minute read: Another wave of Letter 226J penalty notices have been issued by the IRS, and all indications that this storm of tax notices will continue for the foreseeable …
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Affordable Care Act
ACA Funding Freeze Won’t Impact the ACA’s Employer Mandate
by Robert Sheenby Robert Sheen2 minute read: The Trump administration has said it would temporarily freeze funding for the “risk adjustment” program under the Affordable Care Act (ACA) because of conflicting court rulings, but …
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ACA Compliance
Association Health Plans Don’t Help Larger Employers with ACA Compliance
by Robert Sheenby Robert Sheen3 minute read: The Affordable Care Act’s employer mandate has been in effect for the past three years and IRS enforcement of the healthcare law has begun. At the same …
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Affordable Care ActHealth Care Coverage
More Americans Paying for ACA Health Plans
by Robert Sheenby Robert Sheen2 minute read: It’s no secret that replacing the law is a top priority for President Trump and a majority of Republicans in Congress. Recent data from the Centers for …
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Affordable Care ActIRS
IRS Enforcement of ACA Penalties Is No Surprise
by Robert Sheenby Robert Sheen4 minute read: The Affordable Care Act (ACA) was first enacted in 2010 under the Obama administration. A component of the ACA, the Employer Shared Responsibility Provision (ESRP), also referred …
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Affordable Care Act
Despite Presidential Rhetoric, ACA Employer Mandate Still Here
by Robert Sheenby Robert Sheen2 minute read: The Trump Administration has been vocal about what it believes are its successful efforts to repeal and replace the Affordable Care Act (ACA). At a recent campaign …
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Affordable Care ActHealth Care CoverageMedicaid
Medicaid Expansion Supports ACA Popularity
by Robert Sheenby Robert Sheen2 minute read: It’s not a mystery that the Affordable Care Act (ACA) is complex. Since its passage in 2010, the landscape of the healthcare industry and marketplace has changed …
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ACA ComplianceACA ReportingIRS 226J/226-J
These Errors Greatly Determine Your Penalty Assessment in IRS Letter 226J
by Robert Sheenby Robert Sheen3 minute read: The issuance of Letter 226J for IRS information filings submitted for the 2015 tax year has caught many organizations off guard. More than 30,000 notices have been …
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Affordable Care ActTIGTA
Latest TIGTA Report: ACA Penalties to Continue
by Robert Sheenby Robert Sheen4 minute read: The report from the Treasury Inspector General for Tax Administration always has some interesting information. The recently issued report on the Affordable Care Act (ACA) from March …
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ACA ComplianceAffordable Care ActHealth Care Coverage
Proposed Farm Bill Another Attempt to Undermine ACA
by Robert Sheenby Robert Sheen3 minute read: It’s well known that the Trump administration is doing all it can to undermine the Affordable Care Act. The recent decision by the federal Justice Department to …
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Affordable Care Act
Feds Confirm Their Own ACA Emergency Care Cost Guidelines
by Robert Sheenby Robert Sheen4 minute read: It comes as no surprise that many organizations have had difficulty keeping up with the Affordable Care Act (ACA). Whether complying with the regulations under the employer …
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Health Care Coverage
Proposed California Bill Puts the State in Charge of Healthcare Costs
by Robert Sheenby Robert Sheen2 minute read: As the current White House and Congressional Republicans continue to snipe at the Affordable Care Act, some states are taking action to shore up the federal healthcare …
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ACA Compliance
TIN Validation Errors with the IRS Can Affect ACA Compliance
by Robert Sheenby Robert Sheen2 minute read: A recent blog post from Robert Sheen discussed the IRS’s continuing efforts to enforce the Affordable Care Act’s employer mandate. On an annual basis, )applicable large employers …
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Affordable Care ActHealthcare
ACA and Healthcare Grow in Popularity as Midterms Draw Near
by Robert Sheenby Robert Sheen2 minute read: Studies show that voters have prioritized healthcare as a top issue to be addressed in the upcoming 2018 midterm elections in November. For the first time in …
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Affordable Care Act
Keep Tabs on Seasonal Workers and Employees to Avoid ACA IRS Penalties
by Robert Sheenby Robert Sheen3 minute read: Fast forward to summer 2020. You’re taking a nice stroll along the beach, not a care in the world. You feel your phone vibrate and notice you’re …