e filing

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

Information regarding the new reporting requirements for self-insured plans and Applicable Large Employers (those with 50 or more full-time equivalent employees) under the Patient Protection and Affordable Care Act (PPACA) continues to trickle out of the Internal Revenue Service (IRS). This past week, the IRS published a draft of Publication 5165 – the Guide for […]

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 […]

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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

cadillac tax

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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Affordable Care Act News

tax

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 […]

rules

Expat Plans Exempt From The ACA – But It’s Not A Free Pass

On December 16th, President Obama signed into law the Consolidated and Further Continuing Appropriations Act, 2015 (lovingly referred to as the CRomnibus bill). The main purpose of the CRomnibus bill is to fund the federal government. Nearly 90 percent of the way through the law – sandwiched between the riveting topics of “Further Continuing Appropriations […]

affordable care act

New ACA Affordability Rules Impact Cafeteria Plan Flex Credits

Just before Thanksgiving, the Internal Revenue Service and Treasury released a final rule on Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals, otherwise known as the individual mandate. At first glance, this final rule appears to address issues only relevant to individuals.  However, within the final rule, the IRS and […]

supreme court

UPDATE: SCOTUS to Hear Challenge to Health Law’s Insurance Subsidies

On Friday, November 7, 2014, the United States Supreme Court decided to hear King v. Burwell, a case appealed from the United States Court of Appeals  for the Fourth Circuit challenging the ability of the government to provide tax subsidies for health insurance coverage purchased through federally-facilitated health insurance marketplaces. This development came as a surprise to […]

wind in sails

Agencies Take the Wind Out of the Sails of Minimum Value Plans

In recent weeks, there has been significant discussion about plans without coverage for in-patient hospital or physician services (often referred to as middle plans or MVP plans), and whether such plans actually meet the minimum value component of the employer mandate under Code 4980H(b).  On November 4, 2014, the IRS, Treasury and Department of Health […]

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