Proposed Notice of Benefit and Payment Parameters for 2020 Recently, the Department of Health and Human Services (HHS) published its proposed Notice of Benefit and Payment Parameters for 2020. This proposed rule describes benefit and payment parameters under the Affordable … Continue reading →

It’s That Time of the Year Again for ACA Reporting The Affordable Care Act (ACA) created reporting rules under Code Sections 6055 and 6056 that require certain employers to provide information to the IRS about the health plan coverage they … Continue reading →

The IRS is Beginning 2016 Pay or Play Enforcement: Here’s What You Need to Know In late 2018, the IRS began issuing enforcement letters related to employers’ compliance with the employer shared responsibility rules under the Affordable Care Act (ACA) … Continue reading →

Options for HRAs Would Be Expanded Under Proposed Rule On Oct. 23, 2018, the Departments of Labor, Health and Human Services, and the Treasury (Departments) issued a proposed rule that would expand the usability of health reimbursement arrangements (HRAs). Effective … Continue reading →

Hardship Exemption Rules Eased for 2018 Individual Mandate The Centers for Medicare & Medicaid Services (CMS) has provided guidance making it easier to claim a hardship exemption from the individual mandate under the Affordable Care Act (ACA) for 2018. Individuals … Continue reading →

IRS and DOL Issue Guidance on Association Health Plans Both the IRS and Department of Labor (DOL) have issued new compliance guidance for association health plans (AHPs). On June 21, 2018, the DOL published a final rule that expands the … Continue reading →

2018 ACA Reporting Draft Forms Now Available The IRS released draft 2018 forms for Affordable Care Act (ACA) reporting under Internal Revenue Code (Code) Sections 6055 and 6056. Draft instructions for 2018 have not yet been released. The 2018 draft … Continue reading →

Association Health Plans Expansion The Department of Labor (DOL) recently released a final rule that gives small businesses more freedom to join as a single group to purchase health insurance in the large group market or to self-insure. These arrangements … Continue reading →

ACA Affordability Percentages Will Increase for 2019 The IRS recently issued a Revenue Procedure to index the contribution percentages used to determine the affordability of an employer’s plan under the Affordable Care Act (ACA). These updated affordability percentages are effective … Continue reading →

How to Handle an ACA Penalty Letter The IRS has begun issuing letters to employers who are not offering health coverage to full-time employees. Under the Affordable Care Act’s (ACA) employer shared responsibility rule, applicable large employers must provide affordable … Continue reading →