Affordable Care Act, Reporting Requirements, Applicable Large Employers (ALE)

IRS Issues Affordability Percentage Adjustment for 2025

Woodruff Sawyer on 9/12/2024

The Internal Revenue Service (IRS) has released Rev. Proc. 2024-35, which contains the inflation adjusted amounts for 2025 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable...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

Breaking Down ACA Penalty Letters: IRS’s 2021 Initiative

Trusaic on 8/25/2023

The IRS has issued its first ACA penalty letters for tax year 2021. While employers have been forewarned, many may not be fully armed to respond in a timely and compliant manner. The IRS is making good on its promise, and...more

Compliance Alert: IRS Releases Final Rules Extending Deadline to Furnish ACA Reporting Forms

Woodruff Sawyer on 1/5/2023

On December 12, 2022, the IRS released a Final Rule providing for, among other things, an automatic 30-day extension of time for applicable large employers (“ALEs”) to furnish annual Form 1095-C to individuals for calendar...more

IRS Confirms End of ACA Good-Faith Transition Relief and More

Trusaic on 12/15/2022

On December 12, the IRS issued final regulations confirming the end of good-faith transition relief. The good news is that the regulations also include a permanent, automatic 30-day extension for Applicable Large Employers...more

Most Frequently Asked Questions Heading into the 2023 ACA Reporting Season

Trusaic on 12/9/2022

We recently held a webinar regarding changes pertinent to the 2023 ACA reporting season. After receiving numerous questions from attendees during the event, we thought it best to compile them and share them for your reference...more

Prepare for Upcoming 2023 ACA Reporting Deadlines

Trusaic on 12/5/2022

Employers looking toward the new year will need to keep the 2023 ACA reporting deadlines in mind to avoid steep penalties from the IRS. Every year, Applicable Large Employers (ALEs) must file and furnish their ACA...more

5 Most Important Steps for Employers Doing Their 2023 ACA Compliance Planning

Fisher Phillips on 9/15/2022

Applicable large employers must adhere to many Affordable Care Act (ACA) rules to remain compliant regarding group health plan offerings. We offer the following checklist of the five most helpful reminders you should take...more

Finally, Final Instructions: Due Date for Furnishing Form 1095-C Extended

Seyfarth Shaw LLP on 12/22/2021

Seyfarth Synopsis: The IRS has released final instructions for completing Forms 1094-C and 1095-C for 2021. Notably the instructions provide that the due date for furnishing Form 1095-C to individuals is extended to March 2,...more

IRS Releases Final Forms for Next Round of ACA Reporting

Fisher Phillips on 11/30/2021

The Internal Revenue Service recently released final 2021 forms for Affordable Care Act (ACA) reporting under relevant Internal Revenue Code sections – and while not much is changing in terms of information you’ll need to...more

Holiday Gift - ACA Deadline Extended for 2019 Notices

Nelson Mullins Riley & Scarborough LLP on 12/5/2019

Similar to last year, the Internal Revenue Service has given employers a holiday gift – an extension of the deadlines for delivery (but not filing) of 2019 Forms 1094 and 1095....more

Form 1094 and Form 1095 Reporting for Expatriate Employees

Verrill on 3/27/2019

Every IRS Form 1094/1095 filing season (roughly January and February of each year), we receive questions on reporting for expatriate employees. The most common questions: do we need to furnish a Form to expat employees...more

Crossing The Threshold – Small Business To “ALE”

Jackson Lewis P.C. on 9/11/2017

While many of us have been crossing our fingers behind our backs, hoping that the Affordable Care Act’s employer reporting and shared responsibility penalties would be repealed, many small businesses have crossed the...more

May The 4th Be with You

Balch & Bingham LLP on 5/5/2017

And if you are an ACA “Applicable Large Employer” (ALE), it was. The American Health Care Act, H.R. 1628, with last minute amendments noted in H. Rep. 115-109, passed the House of Representatives on Thursday afternoon,...more

Affordable Care Act Compliance: IRS Releases Draft 2016 Employer Reporting Forms and Instructions

McDermott Will & Emery on 8/20/2016

The Internal Revenue Service recently issued revised draft Forms 1094-C and 1095-C and related instructions for use for the 2016 reporting year. ...more

Deadline Reminder for Employers and Providers: Electronically File Information Returns with IRS by June 30

BCLP on 6/28/2016

Self-insured employers, applicable large employers and health coverage providers are reminded that the June 30 deadline to electronically file information returns with the IRS is approaching. The deadline to provide...more

Affordable Care Act Traps For The Unwary (And Not) Employer: Tips To Comply And What To Avoid

Arnall Golden Gregory LLP on 4/8/2016

Hopefully, most employers that are applicable large employers (“ALEs”), i.e., employers that averaged 50 or more full-time employees (including full-time equivalents) in the prior calendar year, now have their game plan in...more

The ERISA Litigation Newsletter - March 2016

Proskauer Rose LLP on 3/29/2016

Editor’s Overview - This month we review the U.S. Supreme Court’s decision in Montanile v. Board of Trustees of National Elevator Industries Health Benefit Plan where the Supreme Court considered the scope of...more

Heffalumps, Woozles and Limited Non-Assessment Periods: Very Confusel

Balch & Bingham LLP on 3/16/2016

So, you were a 2015 Applicable Large Employer. You waited too late to outsource your generation, furnishing and filing of 2015 Forms 1095-C. Fortunately, you believe, you are permitted to file on paper, by May 31, 2016,...more

ACA Reporting Update – The Final Stretch

Proskauer - Employee Benefits & Executive... on 3/3/2016

After months of preparation and multiple iterations of (sometimes conflicting) IRS guidance, health coverage providers and applicable large employers are nearing the end of the 2015 reporting season under the Affordable Care...more

Affordable Care Act Reporting is Here (But May be a Little Late…)

Foley & Lardner LLP on 3/3/2016

The Affordable Care Act requires “applicable large employers” (generally, employers with 50 or more full-time employees and full-time employee equivalents) to provide individual statements to their full-time employees and to...more

Affordable Care Act Compliance Update for 2016

Williams Mullen on 2/26/2016

Affordable Care Act (ACA) reforms have become effective incrementally over the last six years. In 2016, most of the ACA changes are applicable. Employers that sponsor group health plans should ensure that they are in...more

Health Coverage Providers: Deadlines for Health Coverage Providers to Report Minimum Essential Coverage are Approaching

BCLP on 2/12/2016

Who Must Report? If you are a health insurance issuer, self-insured employer, or other entity that providedminimum essential coverage (MEC) during calendar year 2015, including a state government providing Medicaid or...more

The Affordable Care Act’s Reporting Electronic Backbone—The AIR System

Mintz - Employment, Labor & Benefits... on 2/12/2016

For the last half of 2015, we spent a good deal of time explaining the Affordable Care Act reporting requirements that applied to carriers and large employers. This post examines the how of ACA reporting. In particular, it...more

Staffing Firms, Educational Organizations, and Breaks-in-Service under the Affordable Care Act Employer Shared Responsibility...

Mintz - Employment, Labor & Benefits... on 2/12/2016

In Q&A format, recently issued Notice 2015-87 addresses a number of pressing issues that have arisen under the Affordable Care Act (ACA), including that law’s employer shared responsibility rules, information reporting...more

Patient Protection and Affordable Care Act (PPACA) › Reporting Requirements › Applicable Large Employers (ALE)

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