This Advisory provides a summary of recent developments impacting Affordable Care Act (“ACA”) requirements applicable to employers, as well as other recent changes impacting employer-sponsored health plans.
ACA...more
12/4/2020
/ Affordable Care Act ,
Cadillac Tax ,
COBRA ,
Cost-Sharing ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Employer Mandates ,
Health Insurance ,
Healthcare Reform ,
IRS ,
PCORI ,
Reporting Requirements
To address data privacy considerations, employers using the same IRS forms used to satisfy Federal Reporting should consider redacting information for individuals residing outside the Adopting Jurisdiction for which the...more
The Departments of Labor, Health and Human Services and Treasury recently issued joint final regulations expanding the availability of health reimbursement arrangements (“HRAs”) by introducing two new types of HRAs –...more
This Advisory supplements our previous advisories dated January 2018, December 2016, December 2015 (as supplemented in January 2016), October 2014, October 2013, November 2012, November 2011, and October 2010, addressing...more
12/6/2018
/ Affordable Care Act ,
Anti-Assignment Clauses ,
Association Health Plans ,
Cadillac Tax ,
Centers for Medicare & Medicaid Services (CMS) ,
Cost-Sharing ,
Employee Retirement Income Security Act (ERISA) ,
Form 1094 ,
Form 1095 ,
Healthcare Reform ,
Individual Mandate ,
IRS ,
Popular
Cadillac Tax -
The budget deal recently struck by Democrats and Republicans further delays, until 2022, the Cadillac Tax. As you recall, the tax, designed to impose a 40 percent tax on the cost of employer-sponsored...more
This Advisory supplements our previous advisories dated December 2015 (as supplemented in January 2016), October 2014, October 2013, November 2012, November 2011, and October 2010, addressing the requirements of the...more
12/7/2016
/ Affordable Care Act ,
Anti-Retaliation Provisions ,
Cost-of-Living Adjustment (COLA) ,
Department of Health and Human Services (HHS) ,
Employee Benefits ,
IRS ,
Non-Discrimination Rules ,
Popular ,
Reporting Requirements ,
Section 1557 ,
Trump Administration
Pursuant to additional federal guidance issued at the end of 2015, this Advisory supplements our previous advisory regarding important Affordable Care Act (“ACA”) mandates effective in 2016. As explained below, the ACA...more
Unlike most other years since the Affordable Care Act (“ACA”) was passed, there are relatively few new requirements employers need to implement in connection with their health plans subject to the ACA. This Advisory...more