ACA Automatic Enrollment Requirement Repealed

On November 3, President Obama signed the Bipartisan Budget Act of 2015 (H.R. 1314), resulting in a repeal of the Patient Protection and Affordable Care Act’s (PPACA) automatic enrollment requirement for employers with 200 or more full-time employees. The Bipartisan Budget Act of 2015 repeals Section 18A of the Fair Labor Standards Act (FLSA), which was […]


Employers Finalize Preparations for ACA Reporting

On September 16, 2015, the Internal Revenue Service (IRS) finalized the forms and instructions for compliance with the ACA’s new reporting requirements under Code 6055 and 6056, also known as Minimum Essential Coverage (MEC) reporting. Want to take a gander at the final forms and instructions? You can find them here: Form 1094-B Form 1095-B […]

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Small Employer Reform News

Glimpsing the Future of the Cadillac Tax

IRS Notice 2015-16, published on February 23, 2015, addresses Section 4980I, the Excise Tax on High Cost Employer-Sponsored Health Coverage (aka the Cadillac Tax). The Notice is the first by Treasure and IRS (the Departments) on this subject, and is “intended to initiate and inform the process of developing regulatory guidance.” The Notice is not […]

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North Carolina News

What The Same-Sex Marriage Ruling Means For Health Plans

On Friday, June 26th, the Supreme Court of the United States issued a decision in Obergefell v. Hodges, holding that all 50 states must license marriages between two people of the same sex and must recognize a same-sex marriage lawfully licensed and performed out-of-state. The decision in Obergefell could have repercussions for both self-insured and […]

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Affordable Care Act News

Preparing for 2018: New Cadillac Tax Highlights for Employers

The Internal Revenue Service (IRS) continues to rev their regulatory engine as the agency proceeds with implementation of the excise tax on high cost health coverage, otherwise known as the Cadillac Tax. The Cadillac Tax is a 40% excise tax on health coverage exceeding certain thresholds ($10,200 for self-only coverage, $27,500 for coverage other than self-only) […]


Agencies Clarify Preventive Services for Health Plans

In a joint FAQ published May 11, 2015, the Departments of Labor (DOL), Health and Human Services (HHS), and Treasury (collectively, the Departments) clarified the Patient Protection and Affordable Care Act’s (PPACA) requirement to cover preventive services without cost sharing under non-grandfathered health plans sold in the individual and group markets. Effective for plans renewing […]

e filing

In the AIR Tonight: First Look at New ACA E-Filing System

UPDATE: The IRS continues to post information about AIR. To view all of the resources currently available about AIR, click here. There is also an AIR working group. For more information about the working group meetings and presentation materials for the working group, click here. Information regarding the new reporting requirements for self-insured plans and […]

wellness rules

EEOC Issues Proposed Rule for Wellness Programs

At long last (and after much grumbling in Congress), the Equal Employment Opportunity Commission (EEOC) has issued proposed regulations clarifying the definition of “voluntary” in the context of wellness programs under the Americans with Disabilities Act (ADA). The ADA governs employee health programs that include disability-related inquiries or medical examinations and requires that such programs […]


IRS Publication 5187: What’s New for 2014 Tax Returns

UPDATE: On February 4, 2015, the IRS made available a document identifying best practices regarding the Individual Mandate for tax return preparers. This document may be found here. Why is this important for employers? If an individual did not have qualifying health coverage for themselves or any dependents for the full calendar year, the IRS […]

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