Category Archives: Health Care Reform

ACA Transitional Relief: What Employers Ought to Know

Leading employee benefits attorneys recently discussed rules on calculating workforces and identifying to whom the employer must make an offer of coverage. Vanessa Scott, a partner with Sutherland Asbill & Brennan, Washington, D.C., and Malcolm Slee, of Counsel at the Groom…

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Cafeteria Plans Can Help Employers Avoid Pay-or-Play Penalties

Employer contributions to a Section 125 cafeteria plan can be deducted from the employee’s cost of a health plan for purposes of determining the affordability of coverage, final IRS rules on minimum essential coverage published on Nov. 26 (79 Fed….

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CMS Postpones Reform Reinsurance Fee Reporting

The Centers for Medicare & Medicaid Services has extended the deadline for contributing entities (or entities reporting on their behalf) to submit annual enrollment counts on which they will base their contribution amounts under health care reform’s transitional reinsurance program….

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After Pondering King, SCOTUS Stalls on Reform Subsidies

The U.S. Supreme Court has not yet acted on a request to hear a case that seeks to eliminate health insurance premium subsidies in the states that refused to set up their own health insurance exchanges. The High Court discussed…

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Health Care Reform Mandates: Impending Dates

The next three months are crunch time. Employers have to get moving on several deadlines, most of them required under health care reform. Some reform rules should have taken effect in 2014, but were subject to the year-long delay instituted…

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Few Self-Insured Plans Will Escape Paying Reinsurance Fees

Only self-insured plans that completely self-administer claims payments and plan operations will avoid paying onerous transitional reinsurance fees. If a self-insured health plan does no more than determine eligibility, it will have to pay, according to Jeffrey Endick, an attorney with Slevin…

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Decisions Must be Made on How Employers Will Manage Section 6055/56 Reporting

Employers deciding how to comply with the Affordable Care Act’s reporting requirements have important housekeeping questions to decide, such as: (1) who will take phone calls from the IRS and employees about ACA forms; (2) whether electronic filing (for the…

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Rules Describe How Employers Will Identify Full-timers through Job Changes

New guidance from the IRS proposes new approaches to the application of the look-back measurement method, which employers use to determine if an employee is full-time or part-time for purposes of the employer mandate. Notice 2014-49 covers situations such as…

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IRS Lawyers Discuss Reporting on Offers of Coverage

IRS officials described when employers themselves have to fill out full information on all health plan enrollees along with months enrolled, and when employers can hand that over to another entity, such as an insurer. Most employers offer minimum essential…

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More IRS Guidance on ACA’s Health Coverage Reporting Rules

IRS on Aug. 29 issued two sets of questions and answers about reporting on health coverage for large employers under Section 6056 and for all employers under Section 6055 of the reform law. Section 6056 reporting is required by “applicable large employers” that provide…

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