IRS Final Rule on Minimum Value
In December 2015, the Internal Revenue Service (IRS) issued a final rule that clarifies various topics relating to the Patient Protection and Affordable Care Act (ACA) and premium tax credit […]
IRS Provides Major Delay in 6055 and 6056 Reporting
Under the Patient Protection and Affordable Care Act (ACA), individuals are required to have health insurance, while applicable large employers (ALEs) are required to offer health benefits to their full-time […]
COBRA and the Affordable Care Act
The Consolidated Omnibus Budget Reconciliation Act (COBRA) requires employers to offer covered employees who lose their health benefits due to a qualifying event to continue group health benefits for a […]
Omnibus Bill Signed Into Law; Delays Cadillac Tax
President Obama has signed the omnibus legislation that includes the Consolidated Appropriations Act for 2016 and a tax extenders package. The agreement will keep the federal government running through September […]
IRS Notice 2015-87: HRAs, Affordability, and More
On December 16, 2015, the Internal Revenue Service (IRS) and other federal agencies released IRS Notice 2015-87, which is a “potpourri” update that covers many different topics relating to the […]
Proposed Benefit Payment and Parameters Rule Released
Federal agencies have released the proposed rule for the 2017 Benefit Payment and Parameters. Among other items, it provides updates and annual provisions relating to: Risk adjustments, reinsurance, and risk […]
Agencies Issue Final Rule on Grandfathered Health Plans and Other Initiatives
On November 13, 2015, federal agencies issued a final rule that essentially combined a variety of interim final rules and non-regulatory guidance on a variety of Patient Protection and Affordable […]
EEOC Issues Proposed Rule Relating to Genetic Information and Wellness Programs
On October 30, 2015, the Equal Employment Opportunity Commission (EEOC) issued a Proposed rule to amend the regulations implementing Title II of the Genetic Information Nondiscrimination Act (GINA) as they […]
IRS Notice on Minimum Essential Coverage Reporting
Minimum essential coverage or “MEC” is the type of coverage that an individual must have under the Patient Protection and Affordable Care Act (ACA). Employers that are subject to the […]
Perfect Attendance! – How to Handle Leaves of Absence under the ACA
The Patient Protection and Affordable Care Act (ACA) requires applicable large employers (ALEs) to offer full-time employees health coverage, or pay one of two employer shared responsibility penalties. An ALE […]
