ACA Tag

On December 14, in Texas v. United States, a District Court judge in the Northern District of Texas held that the Affordable Care Act (“ACA”) violates the United States Constitution. Where does this leave employers who have over 50 employees and are providing health coverage...

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One of my clients recently contacted my office and advised that his Company had received a Notice from IRS regarding calculation of the Employer Shared Responsibility Payment (ESRP).  According to the letter, the IRS had determined that the Company was an Applicable Large Employer (as...

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Under IRS Notice 2016-14, employers are obligated to report health care coverage information to the IRS and to issue statements to employees under the ACA, by March 16, 2016.  Sections 6055 and 6056 of the Code require “providers” of Minimum Essential Coverage (MEC) to furnish...

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U.S. Supreme Court rules 6-3 on Subsidies in Affordable Care Act Decision: Employer Mandate Remains in Effect for States that did not directly establish Health Exchanges. On June 25, the U.S. Supreme Court upheld the outlay of cost-sharing subsidies and premium tax credits to individuals enrolling...

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The U.S. Department of Labor (DOL) recently issued an updated Model COBRA Election Notice forms for employers to use in providing information to beneficiaries about options to enroll in Marketplace coverage under the Affordable Care Act (ACA).  Qualified individuals who lose group health plan coverage,...

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Final Regulations on Employer Shared Responsibility Provisions under the Affordable Care Act Include Delays for Medium-Sized Employers and Transitional Relief for Larger Employers. On February 10, 2014 the IRS and Treasury issued final regulations on the Employer Shared Responsibility provisions under the Affordable Care Act.  Significant...

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  Late on Sept. 11, 2013, The Department of Labor released an FAQ concerning the Affordable Care Act Healthcare Exchange Notice that employers are to provide to their employees by October 1, 2013. The FAQ states that employers cannot be fined or penalized for failing to provide their employees...

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