News & Analysis as of September 17, 2024

Internal Revenue Code (IRC)

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The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +

The Top Affordable Care Act Reporting Mistakes We Continue to See in 2024

Dickinson Wright on 5/14/2024

Nearly once a week, I receive a frantic call or email from a current or potential client who has received a proposed or final assessment from the IRS related to Affordable Care Act (“ACA”) reporting. So-called “Applicable...more

Permanent Extension of Form 1095-C Reporting Deadline

McAfee & Taft on 11/29/2021

The Internal Revenue Service recently released a host of changes to Form 1095-C reporting required under the Affordable Care Act. This is welcome relief for large employers who struggle to deliver these forms to employees by...more

IRS: Affordable Care Act Penalties Go On … and On … Forever?

Kramer Levin Naftalis & Frankel LLP on 2/28/2020

The Internal Revenue Service (IRS), in a recently released memorandum from the Office of Chief Counsel (Chief Counsel Memorandum), has taken the position that the Employer Shared Responsibility Payment (ESRP) imposed by...more

Extension for Good-Faith Reporting and 2016 Forms 1095-C and 1094-C

McDermott Will & Emery on 11/22/2016

On November 18, 2016, the Internal Revenue Service issued Notice 2016-70, extending both the due date for furnishing individuals with Forms 1095-C and 1095-B, in addition to certain good-faith transition relief to the 2016...more

IRS Extends Distribution (Not Filing) Deadline for ACA Reporting and Continues Good Faith Standard

Proskauer - Employee Benefits & Executive... on 11/21/2016

Last week, the IRS announced (see Notice 2016-70) an extension to the distribution (but not filing) deadline for the Affordable Care Act (ACA) reporting requirements set forth in Sections 6055 and 6056 of the Internal Revenue...more

End of Year Issues Impacting Employer Health Plans

Sherman & Howard L.L.C. on 10/30/2015

With the end of 2015 fast approaching, employers should be aware of certain issues under the Patient Protection and Affordable Care Act (“ACA”), the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) and...more

Beware of Traps for the Unwary in Preparing ACA Information Returns (Part 1)

Miles & Stockbridge P.C. on 10/28/2015

Beginning in 2015, certain applicable large employers may be assessed a payment as part of the “employer shared responsibility” provisions of the Affordable Care Act (ACA). Payment is assessable if the employer either (1)...more

Reporting for ACA Mandates: Final Forms and Additional Guidance

Ballard Spahr LLP on 10/1/2015

The IRS has finalized the 2015 forms and instructions for reporting under the individual and employer mandates and issued additional guidance on these new reporting requirements. The following forms are now available...more

Issue 92: IRS Releases Final Employer Reporting Forms and Instructions

Seyfarth Shaw LLP on 6/1/2015

As we previously reported in Issue 80, the Affordable Care Act (ACA) requires providers of minimum essential health coverage and applicable large employers to file annual reports with the IRS to report the coverage provided...more

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Patient Protection and Affordable Care Act (PPACA) › Form 1094 › Internal Revenue Code (IRC)

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