Minimum Essential Coverage

Classifying workers correctly is critical for determining if the requirements of the ACA’s Employer Mandate apply to an organization. The reason? Worker classifications directly impact an employer’s Applicable Large Employer…

One of the silver linings of the COVID-19 pandemic and all of the illness, death, and economic upheaval it created is the fact that the pandemic led to millions more…

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…

With the New Year well underway, organizations with operations in California should give special attention to the state’s Individual Mandate and its additional ACA reporting requirements. Employers offering self-funded healthcare…

Understanding the details of the employer-shared responsibility provisions under the ACA can be challenging, especially as the IRS continues to issue penalties for non-compliance.  One of the first steps is…

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…

The IRS has made significant progress in the historic backlog it’s still facing, but it still has a long way to go. Chief IRS Commissioner Charles Rettig anticipates clearing the…

Every year employers must file their ACA information via forms 1094-C and 1095-C to the IRS and any state government. For the last seven years, there have been two methods…

Earlier this month the Supreme Court issued its decision to uphold the ACA, dismissing the challengers who asserted it was unconstitutional. So, what happens next? Now that the healthcare law…

3 minute read: If you found yourself in a situation where you received receipt of your ACA information returns for 2020 with a status of “Accepted with Errors,” you’re not…

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 District of Columbia’s Office of Tax and Revenue (OTR) has issued new guidance on employer reporting requirements for the District’s Individual Taxpayer Health Insurance Responsibility Requirement…

3 minute read: Originally published on March 6, 2018, in Accounting Today. Lost amid the confusion of the federal government shutdown this year was a new set of penalties the…

7 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…

1 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…

2 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…

5 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…

2 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…

3 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…

2 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…

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…

2 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…

2 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…

3 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…

2 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…

4 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…

2 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…

2 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…

3 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…

4 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…

3 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…

4 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…

2 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…

2 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…

2 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…

3 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…

4 minute read: Originally published on April 18,2018, in Accounting Today. In most organizations, the task of ensuring compliance with the Affordable Care Act lies with the Human Resources team.…

3 minute read: The Center for Medicare and Medicaid (CMS) has issued a final rule to expand short-term insurance options for Americans as part of the federal government’s continuing campaign…

2 minute read:   With the deadline for providing Affordable Care Act (ACA) information filings to the IRS fast approaching, don’t forget about the late filing penalties under IRS Section 6721.…

3 minute read:   The April 2 deadline is fast approaching for filing information related to the Affordable Care Act (ACA). Credit to your organization if it’s putting the finishing touches…

As we look forward to the start of spring, all signs are pointing to the IRS continuing its efforts to enforce the Affordable Care Act (ACA). A new wave of…

You would think it would go without saying, but let’s say it. The Affordable Care Act (ACA) and its employer mandate have tax and financial implications. And that means it’s…

The class action lawsuit filed in federal courts in New York’s Southern District against entertainment and restaurant chain Dave & Buster’s is continuing after the judge in the case rejected…

On December 31, 2017, the North Carolina Employee Fair Classification Act (EFCA) took effect. The new law allows for heightened investigations into those employers that are allegedly misclassifying their workers…

The IRS has extended the 2018 deadlines to provide 2017 health coverage information forms to individuals as required by Affordable Care Act (ACA). The information was included in a new…

During 2017, the IRS has steadfastly avoided being swayed by the political breezes, even when they seemed to reach hurricane-level velocity. When President Trump and Republicans in Congress were readying…

The IRS has announced the penalty amounts for companies with 50 or more full-time or full-time equivalent employees that do not comply with the Affordable Care Act (ACA) for the…

Updated from original blog post on November 7, 2017. The ACA filing deadlines for the 2017 tax year are fast approaching. With the IRS sending penalty notices for ACA filings…

Now is the time to be assessing where you stand in gathering the necessary information necessary for filing ACA-mandated information with the IRS. Organizations with more than 50 full-time or…