The IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C (“2015 Instructions”). These are the forms that employers with 50 or more full-time employees (including full-time equivalent employees) in the...more
8/11/2015
/ Affordable Care Act ,
COBRA ,
Employer Mandates ,
Filing Deadlines ,
Form 1095 ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Internal Revenue Code (IRC) ,
IRS ,
Large Employer ,
Minimum Essential Coverage ,
Multiemployer Plan ,
PHI ,
Premiums ,
Reporting Requirements ,
Tax Credits ,
Tax Extensions ,
Tax Penalties ,
Trade Preferences Extension Act (TPEA) ,
Waivers
Alden Bianchi, Chair of Mintz Levin’s Employee Benefits & Executive Compensation Practice, will provide a weekly installment on the complex reporting obligations outlined by the Affordable Care Act for health insurance...more
The Affordable Care Act (ACA) imposes information reporting rules on providers of minimum essential coverage, e.g., insurance carriers and self-funded plans, and on applicable large employers, i.e., those employers that are...more
7/27/2015
/ Affordable Care Act ,
Employer Group Health Plans ,
Employer Liability Issues ,
Employer Mandates ,
Good Faith ,
Health Insurance ,
Healthcare ,
IRS ,
Minimum Essential Coverage ,
New Legislation ,
Penalties ,
Reporting Requirements ,
Section 6722 ,
Self-Funded Health Plans ,
Trade Preferences Extension Act (TPEA)
Alden Bianchi, Chair of the our Employee Benefits & Executive Compensation Practice, will provide a weekly installment on the complex reporting obligations outlined by the Affordable Care Act for health insurance carriers and...more
7/20/2015
/ Affordable Care Act ,
Compliance ,
Corporate Counsel ,
Employer Group Health Plans ,
Employer Liability Issues ,
Employer Mandates ,
Exceptions ,
Good Faith ,
Health Insurance ,
Individual Mandate ,
IRS ,
Minimum Essential Coverage ,
Penalties ,
Popular ,
Reporting Requirements ,
Self-Funded Health Plans
On March 5th, 2014, the Treasury Department and the IRS issued two final reporting rules of critical importance to employers...more
The Affordable Care Act establishes three new, high-level, reporting requirements:
Code § 6051(a)(14) -
Employers must report the cost of coverage under an employer-sponsored group health plan on an employee’s...more
In addition to imposing substantive requirements on health insurance issuers in the group and individual markets and employer-sponsored group health plans, the Patient Protection and Affordable Care Act (Act) imposes three...more