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IRS releases form used to pay PCORI fee
- Seyfarth Shaw LLP
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- USA
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- June 10 2013
As we stated in Issues 39 and 47, starting with plan years ending on or after October 1, 2012, the Affordable Care Act (ACA) imposes a fee on all
How will the employer penalty in 2014 work? Employer shared responsibility proposed regulations issued
- Seyfarth Shaw LLP
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- USA
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- January 5 2013
Following several notices regarding potential approaches for the employer mandate provisions of the Patient Protection and Affordable Care Act (PPACA) and
Does my plan provide minimum value?
- Seyfarth Shaw LLP
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- USA
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- May 2 2012
Recent IRS guidance proposes three ways for employers to determine whether their plans provide “minimum value,” as required under the Affordable Care Act
More guidance on “minimum value” - not all wellness incentives considered
- Seyfarth Shaw LLP
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- USA
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- May 13 2013
The Internal Revenue Service (IRS) released proposed regulations on the health insurance premium tax credit enacted by the Affordable Care Act (ACA
Delayed effective date for nondiscrimination rules in fully-insured group health plans
- Seyfarth Shaw LLP
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- USA
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- December 23 2010
As stated in Issue 14, PPACA prohibits fully-insured plans that have lost grandfathered status from discriminating in favor of highly compensated individuals (HCIs) in benefits or eligibility
IRS request for comments on 2014 PPACA provisions
- Seyfarth Shaw LLP
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- USA
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- May 13 2011
On May 3, 2011, the Internal Revenue Service (IRS) issued Notice 2011-36 (the "Notice"), requesting comments on several Patient Protection and Affordable Care Act (PPACA) provisions that are effective in 2014, including (1) the penalties for failure to offer affordable coverage (the "Play or Pay Penalty"), (2) the prohibition on waiting periods in excess of 90-days, and (3) the requirement that large employers automatically enroll full-time employees for health care coverage
June 30, 2011 deadline approaches: public sector employers need to amend cafeteria plans for over-the-counter drug requirements
- Seyfarth Shaw LLP
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- USA
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- May 31 2011
Public sector employers who reimburse employees for medical expenses through a flexible spending account (FSA), health reimbursement account (HRA), health savings account (HSA) or Archer medical savings account (Archer MSA) should be aware of an important upcoming IRS plan amendment deadline
IRS guidance helps employers estimate play or pay penalty
- Seyfarth Shaw LLP
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- USA
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- September 14 2011
This is the twenty-sixth issue in our health care reform series of alerts for employers on selected topics in health care reform
Delay for automatic enrollments and helpful guidance on play or pay penalty
- Seyfarth Shaw LLP
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- USA
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- February 21 2012
Issue 20 of our Health Care Reform Management Alert Series addressed Notice 2011-36 whereby the Internal Revenue Service requested comments on several provisions of the Patient Protection an Affordable Care Act (PPACA) designed to expand access to health coverage, including (1) the penalties for failure to offer affordable coverage (the “Play or Pay Penalty”), (2) the prohibition of waiting periods in excess of 90-days, and (3) the requirement that large employers automatically enroll full-time employees for health coverage
Fiscal cliff no. 4: will the fiscal cliff negotiations impact whether an employer owes a penalty under health care reform?
- Seyfarth Shaw LLP
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- USA
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- December 20 2012
This is the fourth in our series of alerts discussing the legal ramifications of the rapidly approaching spending cuts and tax increases, more commonly referred to as the "fiscal cliff."
Current Search
- Jurisdiction - USA
- Workarea - Employee Benefits & Pensions
- Workarea - Healthcare
- Workarea - Corporate Tax
- Firm Name - Seyfarth Shaw LLP