Alden J. Bianchi

Mintz

Articles

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The Affordable Care Act—countdown to compliance for employers, week 2: explaining the look-back measurement method to employees

USA - December 16 2014 Many applicable large employers—i.e., employers that are subject to the Affordable Care Act’s (ACA) employer shared responsibility rules—have a…

Edward A. Lenz

The Affordable Care Act—countdown to compliance for employers, week 15: can a plan that fails to cover inpatient hospitalization services provide minimum value?

USA - September 16 2014 A recent Washington Post article ("Glitch in health care law allows employers to offer substandard insurance," September 12, 2014) highlights an…

The Affordable Care Act’s reporting requirements for carriers and employers (part 5 of 24): reporting of Health Reimbursement Arrangements under Code § 6055 (spoiler alert: you are not going to like this one)

USA - August 19 2015 As we reported last week, the IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C. These instructions are of interest to…

The Affordable Care Act—countdown to compliance for employers, week 17: cherry bomb in the gold fish pond, or third-party staffing arrangements and “offers of coverage by unrelated employers”

USA - September 3 2014 With two seemingly simple and straightforward definitions in the final regulations implementing the Affordable Care Act's pay-or-play rules&—i.e…

The Rise of the Group Health Insurance Captive

USA - June 15 2017 With its “employer mandate”—i.e., the requirement that applicable large employers make an offer of group health coverage to substantially all…