On May 4, the House of Representatives passed the American Health Care Act, (AHCA), which is aimed at repealing and replacing portions of the
The employer responsibility provisions of the Patient Protection and Affordable Care Act generally require “applicable large employers” i.e., those with more than 50 full-time equivalent employees to pay an assessable payment or penalty if any of the employer’s full-time employees is certified to receive a premium tax credit toward, or cost-sharing reduction in connection with, the purchase of health insurance through a state-based insurance exchange.
The IRS recently issued Notice 2011-28 addressing employers' new Form W-2 reporting requirement for health coverage.
Everyone who works on mergers and acquisitions has their standard due diligence forms and deal document language, but after health care reform, there are some new issues to consider.
The IRS has issued Notice 2011-28 which provides guidance on reporting the cost of employer-provided health coverage on Form W-2, which will be required for Forms W-2 issued in January 2013 for the 2012 tax year.
Many of the provisions of the health care reform legislation (PPACA) impose new obligations on employers generally, including tax-exempt organizations, and require modifications to employer-provided group health plans.
Effective January 1, 2011, several payroll tax related provisions under the Internal Revenue Code (Code) have changed.
On March 23, 2010, the federal Patient Protection and Affordable Care Act ("PPACA") was signed into law.
The Patient Protection and Affordable Care Act ("PPACA"), contains the most significant health care changes in decades and will have lasting impacts in the workplace for years to come.
The Patient Protection and Affordable Care Act, in addition to extending health care to millions of Americans who currently are uninsured and introducing sweeping changes into the nation’s health care delivery system, contains many provisions that will directly impact nearly all U.S. employers.