Benefits - ACA

The Internal Revenue Service has issued a proposed rule that aims to provide guidance on the small business tax credit under the Affordable Care Act (ACA). The ACA added section 45R to the Internal Revenue Code, which offers a tax credit to certain small employers that provide insured health coverag

On July 2, 2013, in a surprise move, the Department of the Treasury announced that it is delaying the Affordable Care Act (ACA) employer pay-or-play mandate and accompanying employer reporting requirements by one year. Accordingly, employers will not be subject to penalties for failing to offer full

A recently released Equal Employment Opportunity Commission (EEOC) information letter (EEOC Letter),1 along with the new final wellness regulations under the Patient Protection and Affordable Care Act (ACA), present new challenges for employer-provided wellness programs.

Executive Summary: The Obama Administration has released formal guidance on the delay of the Affordable Care Act's (the "ACA") employer mandate and certain reporting requirements.

Executive Summary: The Obama Administration has announced that implementation of the penalties under the Affordable Care Act's ("ACA") employer mandate (also known as the "pay or play" penalties) have been delayed until 2015.

Executive Summary: The Affordable Care Act added section 18B to the Fair Labor Standards Act (FLSA), which requires certain employers to send out notices to employees regarding the availability of the state-based Health Insurance Exchanges ("Exchange Notice"). Under the FLSA, these Exchange Notices

Executive Summary: The Department of Health and Human Services ("HHS") recently announced that full implementation of the SHOP component of the state-based health insurance exchanges created by the Affordable Care Act (the "ACA") run in full or in part by the federal government will be delayed until

With 2013 in full swing, now is an excellent time to begin preparing for the changes that will take place as a result of the Affordable Care Act. Although most of these changes are set to take place in 2014, there is one important change that is right around the corner. Beginning on March 1, 2013, a

Executive Summary: With the reelection of President Obama, health care reform is here to stay. Challenges to the law are still pending; however, employers need to comply with existing requirements and begin preparations for compliance with future requirements. In addition, new guidance and regulatio

Today, in a 5-4 decision, the U.S. Supreme Court upheld the individual mandate provision of the 2010 Patient Protection and Affordable Care Act (PPACA) as a valid tax, imposed within Congress' taxing power. See Nat'l Federation of Independent Businesses v. Sebelius (No. 11-393, June 28, 2012)[1]. Th