Individual Coverage Health Reimbursement Arrangements (ICHRAs) have continued to grow in popularity since their inception in 2019 (see our article here summarizing the 2019 rule establishing ICHRAs). While initially it seemed...more
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
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
While plan sponsors of group health plans breathed a little easier this year-end, there are still important action items and reminders to consider as we look to 2016....more
As you may know the Affordable Care Act imposed a new fee on issuers of individual and group health insurance policies and plan sponsors of self-funded plans. As previously noted in our blog, on December 5, 2012, the Internal...more