The ACA Survives King v. Burwell

On Thursday, June 25, 2015, the Supreme Court of the United States handed down the opinion in King v. Burwell. The majority of the Justices found that Section 36B tax credits are available to individuals in States that have a Federal Exchange. As a result, the implementation of the Affordable Care Act (ACA) continues on unimpeded, […]

King v. Burwell: What Employers Need to Know Now

A much anticipated decision from the Supreme Court of the United States in King v. Burwell is expected any day now. A decision from the Justices could maintain the status quo, upend the Affordable Care Act, or land somewhere in between – it’s anyone’s guess. In order to prepare for the onslaught of media buzz that will ensue within minutes of […]

FAQ

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 […]

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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

The ACA Survives King v. Burwell

On Thursday, June 25, 2015, the Supreme Court of the United States handed down the opinion in King v. Burwell. The majority of the Justices found that Section 36B tax credits are available to individuals in States that have a Federal Exchange. As a result, the implementation of the Affordable Care Act (ACA) continues on unimpeded, […]

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Affordable Care Act News

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 […]

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 […]

new

Proposed Changes to the SBC – New and Improved?

On December 22nd, the Departments of Health and Human Services, Labor and the Treasury (collectively the Departments) issued regulations proposing changes to the summary of benefits and coverage (SBC) and uniform glossary requirements and templates (here). The changes proposed would be effective for plans beginning on or after September 1, 2015. The Affordable Care Act […]

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 […]

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