Health Care Coverage

Determining the accurate full-time employee count during a calendar year is important for ACA compliance. Getting it wrong can lead to inaccurate annual information filings with the IRS and subsequently…

The words “summer” and “vacation” often go together. Applicable Large Employers (ALEs) should note that even though their ACA filing responsibilities have likely been satisfied due to the deadlines in…

The home healthcare, staffing, restaurant, and construction industries are under fire from the IRS for failing to comply with the ACA. Organizations within these industries have been shocked to receive…

Over 10 years after the ACA was first signed into law, the reporting requirements under the ACA’s Employer Mandate have proven challenging and time-consuming for most. But quick-service restaurants have…

Today, March 31, 2021, is the e-filing deadline for submitting ACA Forms 1094-C and 1095-C to the IRS for the 2022 tax year, as required by the ACA’s Employer Mandate.…

How do employers prove to the IRS that the healthcare plans they are offering to their workforce are affordable under the ACA? It’s an important question for Applicable Large Employers…

The responsibilities under the ACA’s Employer Mandate may seem straightforward, but, in reality, complying with them can be challenging and time-consuming. An area that many Applicable Large Employers (ALEs) struggle…

The end of the year is officially here and with it, a whirlwind of ACA responsibilities to tend to for the upcoming filing season. To assist you with your ACA…

Many of the challenges posed by the Affordable Care Act’s Employer Mandate are inherently data problems. Data quality management is not just an issue for larger employers with multiple HR…

ACA reporting is complex and the process has only grown more challenging as states continue to enact additional state-level ACA reporting requirements as a function of their Individual Mandates. But…

As part of their annual filing of healthcare coverage information with the IRS, organizations must determine if they are Applicable Large Employers (ALEs) for purposes of the Affordable Care Act…

A number of changes were introduced to the health insurance marketplace with the passage of the ACA in 2010. From different reporting forms and health insurance plan requirements to the…

Employers required to comply with the ACA’s Employer Mandate must report their full-time employee’s healthcare information to the IRS annually via forms 1094-C and 1095-C, but what exactly are these…

2 minute read: For the 2021 tax year, the ACA affordability threshold will increase to 9.83%. That means employees will likely have to contribute more towards their employer-sponsored healthcare. IRS…

Today, March 31, 2022, is the e-filing deadline for submitting ACA Forms 1094-C and 1095-C to the IRS for the 2022 tax year, as required by the ACA’s Employer Mandate.…

2 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…

2 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…

2 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…

1 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…

3 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…

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…

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…

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%…

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…

2 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,…

3 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…

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…

2 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…

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…

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…

2 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…

3 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…

2 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…

2 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…

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…

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…

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…

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…

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…

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…

2 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,…

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.…

2 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…

2 minute read: Back in March, the Centers for Medicare and Medicaid Services (CMS) issued the Notice of Benefit and Payment Parameters for 2021 (2021 Payment Notice). The rule includes…

2 minute read: In the wake of the COVID-19 pandemic, the Internal Revenue Service (IRS) has instituted a number of important adjustments to employee benefits plan compliance rules. Recently, the…

2 minute read: A new data analysis report from the Kaiser Family Foundation (KFF) finds the vast majority of Americans who lost their job amid COVID-19will be eligible for government…

3 minute read: Gig Economy giants Uber and Lyft are being sued by the state of California for allegedly failing to meet the requirements of California Assembly Bill 5 (AB…

3 minute read: Several weeks into quarantine and social distancing, many are wondering when the country will reopen. As of April 20, 42 states had placed shelter in place orders.…

2 minute read: On April 30, 2020, the Treasury Inspector General for Tax Administration (TIGTA) issued a new report entitled, “Improper Payment Reporting Has Improved; However, There Have Been No…

4 minute read: As states begin to relax their stay at home orders and businesses look to reopen post COVID-19 Pandemic, Employers should start thinking about how bringing back furloughed…