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Employers review your controlled group to assure ACA and retirement plan compliance

  • Jackson Lewis PC
  • -
  • USA
  • -
  • September 22 2014

Beginning in 2015, certain employers that fail to offer affordable health insurance that provides minimum value to their full-time employees and

The Affordable Care Actcountdown to compliance for employers, week 14: IRS notice 2014-55 gets the Employer Shared Responsibility rules to play nice with the rules governing mid-year cafeteria plan elections, among others

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 22 2014

The Treasury Department and the IRS had a busy week issuing no less than five Affordable Care Act guidance items, consisting of: Filer instructions

IRS releases draft instructions for Affordable Care Act forms

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • September 19 2014

The IRS released draft instructions yesterday for two Affordable Care Act forms. The first set of draft instructions is forForm 8962, "Premium Tax

The legalization of marijuana and financial accountability for America’s next regulated consumer product

  • GrayRobinson, P.A.
  • -
  • USA
  • -
  • September 18 2014

Twenty-two states and the District of Columbia have legalized the use of medical marijuana to date. Earlier this year, the State of Washington and

Take 5: views you can use: Five ACA issues that employers should be following

  • Epstein Becker Green
  • -
  • USA
  • -
  • September 17 2014

In late July 2014, the U.S. Court of Appeals for the District of Columbia and the U.S. Court of Appeals for the Fourth Circuit issued conflicting

Employer shared responsibility payments and reporting requirements under the Affordable Care Act: Code Sections 6055 and 6056

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 13 2014

There are two types of employer shared responsibility payments, also known as pay or play penalties, under the Affordable Care Act (ACA). The first

IRS releases draft instructions for reporting health coverage information

  • Caplin & Drysdale, Chartered
  • -
  • USA
  • -
  • September 12 2014

At the end of August 2014, the IRS issued draft instructions and sets of frequently asked questions for completing the forms associated with two

The Affordable Care Actcountdown to compliance for employers, week 16: so what, exactly, is an “offer of coverage”?

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 8 2014

Whether an employer makes the requisite offer of group health plan coverage is critical to the application of the Affordable Care Act's employer

IRS releases instructions for ACA reporting

  • Nelson Mullins Riley & Scarborough LLP
  • -
  • USA
  • -
  • September 8 2014

In our July 29, 2014 newsletter (click here), we reported that the IRS had issued forms for reporting Affordable Care Act (ACA) compliance starting

U.S. Court of Appeals for the District of Columbia Circuit to rehear ACA subsidy challenge

  • King & Spalding LLP
  • -
  • USA
  • -
  • September 8 2014

On September 4, 2014, the D.C. Circuit vacated a panel decision in Halbig v. Burwell (Civ. No. 14-5018) striking down the federal government's