Topic
ACA Employer Mandate
19 published works
Health Care Reform Dashboard
COVID-19 Vaccination Incentives: Restrictions that Come with Rewards
By Denise M. Keyser, Edward I. Leeds
Summary A set of Frequently Asked Questions addresses several issues of vital interest to employers in assessing the connection between COVID-19 vaccinations and their health plans. The Upshot The FAQs confirm that…
Louisiana Law Blog
Season’s Greetings from the IRS: Employer ACA Penalty Notices are in the Mail
By Brian Carnie, David Whitaker, Robert Schmidt, Angela Adolph
The IRS is starting to notify employers of their potential liability under Obamacare’s employer mandate for the 2015 calendar year. According to the IRS, the determinations are based on the…
Compensation & Benefits Blog
ACA Employer Mandate Assessments Coming
Within the past few weeks, IRS officials have informally indicated that the IRS would begin assessing tax penalties under the Affordable Care Act’s (ACA) employer shared responsibility. The IRS has…
Health Care Reform Dashboard
IRS Prepares to Enforce ACA Employer Mandate
By Edward I. Leeds, Jean C. Hemphill, Laura P. Heacock
The IRS has announced its intent to begin enforcing the employer-shared responsibility provisions (otherwise known as the employer mandate or pay-or-play provisions) of the Affordable Care Act for the 2015…
Benefits Law Advisor
Are You Down With O.O.P.s?: Opt-Out Payments Under the Affordable Care Act
In Notice 2015-87, the IRS addressed the impact of employer opt-out payments -- payments made to employees who decline enrollment in an employer’s group health plan -- on affordability for…
Employee Benefits Blog
Recent Government-Issued FAQs Clarify ACA Employer Mandate, Market Reforms
The Internal Revenue Service and U.S. Departments of Health and Human Services and Labor recently issued guidance on the Affordable Care Act employer mandate and market reforms. Notice 2015-87 contains…
Health Care Reform Dashboard
Student Employees under the Affordable Care Act’s Employer Mandate
By Edward I. Leeds, Daniel V. Johns
Effective January 1, 2015, colleges and universities will need to comply with the employer mandate under the Affordable Care Act, which will have particular implications involving certain student employees. The…
Compensation & Benefits Blog
Relief for Multiemployer Plans (and the Employers That Love Them)
By Peter Marathas, Robert Projansky
As previously reported, on Monday, February 10, 2014, the IRS released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. While…
Workforce Bulletin
Webinar on the ACA Employer Mandate: Feb. 20
In a complimentary webinar on February 20 (1:00 p.m. ET), our colleagues Frank C. Morris, Jr., and Adam C. Solander will review the ongoing impact of the Affordable Care Act…
Workforce Bulletin
More on the ACA Employer Mandate Delay: Employers Get Welcome Relief from Penalties Until 2015, but Many Questions Remain
By Kara M. Maciel, Epstein Becker & Green, P.C.
I’ve posted a client advisory on the recent ACA employer mandate delay, with my colleagues Frank C. Morris, Jr.; Elizabeth Bradley; and Adam Solander. We explore the ramifications and unresolved…