IRS Proposed Regulations Recognize Same Sex Marriage
In June 2015, the Supreme Court ruled in Obergefell v Hodges that the 14th Amendment requires a state to license a marriage between two people of the same sex, and […]
UPDATE- “Small Employer” Redefined
On Wednesday evening, President Obama signed into law H.R. 1624, more commonly known as The PACE Act. This new legislation amends the Affordable Care Act and allows individual states […]
PACE Act Passes House, Senate
The U.S. Senate, following the House of Representatives, has passed House Resolution 1624, the “Protecting Affordable Coverage for Employees Act” or “PACE Act” which will be sent to President Obama’s […]
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 […]
Temporary Safe Harbor for Online Posting of SBCs
A Summary of Benefits and Coverage (SBC) is four-page (double-sided) communication required by the federal government under the Patient Protection and Affordable Care Act (ACA). It must contain specific information, […]
IRS Proposes Minimum Value Rule Change to Mesh IRS and HHS Rules
Beginning in 2015, under the Patient Protection and Affordable Care Act (ACA), large employers must offer affordable, minimum value coverage to their full-time employees or potentially pay a penalty. Some […]
HHS Proposes First of Anticipated Nondiscrimination Regulations
The Department of Health and Human Services (HHS) has issued the first of the anticipated nondiscrimination rules, which sets forth proposed regulations to implement Section 1557 of the Patient Protection […]
Affordable Care Act Information Returns
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 […]
6055 Reporting, HRAs, and “Supplemental Coverage”
The Affordable Care Act (ACA) implemented section 6055 of the Internal Revenue Code, which requires IRS reporting from any entity that provides “minimum essential coverage” (MEC) to individuals. Employers who […]
