IRS proposes to expand mandatory electronic filing of employer tax forms
The IRS has proposed new rules to increase the number of employers required to file tax information electronically. The new rules would apply to Forms W-2, 1099, the Affordable Care Act (ACA)-related 1095-C and other information returns.
IRS increases ACA employer mandate affordability threshold for 2019
The IRS has announced a three-tenths of 1 percent increase in the Affordable Care Act’s (ACA) employer mandate affordability threshold for 2019.
Another Federal Appeals Court Upholds the “Individual Mandate”
Another federal appeals court has upheld the constitutionality of the health reform law’s individual mandate, the obligation that virtually all Americans obtain health insurance by 2014 or face potential penalties. The ruling, by the U.S. Circuit Court of Appeals for...
Health Reform-Imposed Taxes, Fees and Other Assessments on Health Plans: A Primer
The health reform law imposes a number of fees, taxes and other assessments on health insurance companies and plans, to help subsidize a number of endeavors. Several clients have asked about these fees, taxes and assessments. The purpose of this blog posting is to...
Final ACO Regulation Relaxes Requirements
On Thursday, October 19th, the Obama Administration released its final regulations on Accountable Care Organizations (ACOs), networks of doctors and hospitals that are rewarded under a Medicare pilot program for delivering higher-quality, coordinated care to Medicare...
On Wisconsin! Badgers Become Last State to Conform to Federal Tax Rule on Adult Child Coverage
One of the nearly immediate benefit mandates under the health reform law is the obligation on the part of health plans to cover eligible employees’ dependent children to age 26. The mandate includes a corollary provision in the federal tax law that makes the extended...
CLASS Dismissed
The Health and Human Services Department said today it is walking away from efforts to implement a long-term care entitlement program included in last year's healthcare reform law. The program, called Community Living Assistance Services and Supports (CLASS), is...
IRS Proposes “Play or Pay” Safe Harbor for Employers; HHS Inches Closer to “Essential Health Benefits” Guidance
Here’s a quick update of a couple interesting things going on in the world of healthcare reform. We thought these topics were not worthy of a full-fledged Alert, so we’re posting them here, on our Health Reform Blog. IRS Comes Through as Promised: Proposes “W-2 Safe...
Full Steam Ahead: White House to Ask the Supremes to Rule on Constitutionality of Individual Mandate
As my Constitutional law professor once quipped, “Congress can make you diaper your dog.” However, beginning in 2014, can Congress make individuals pay a penalty if they do not have health insurance coverage? Later today, the lawyers for the White House will ask the...
Fensholt, Holloway Published in Benefits Law Journal, RE: Health Reform
Lockton Benefit Group Compliance Directors – and health reform experts – Ed Fensholt and Mark Holloway recently penned an article for Benefits Law Journal entitled Congress Repeals Expanded 1099 Reporting and IRS Issues W-2 Reporting Guidance. In addition to...
Aces High: Administration Plays High Stakes Poker with Health Law Court Fight
There is word today that the Obama Administration will not ask a federal appeals court to reconsider its decision last month, striking down the health reform law’s “individual mandate.” The Administration’s decision opens the door to accelerated Supreme Court review...
The Medicare Part D Accelerated Annual Enrollment Period: To Distribute or Not Distribute Revised Notices?
A provision in last year’s federal health reform law accelerated Medicare Part D’s annual enrollment period, beginning this year. The annual enrollment period used to run from November 15 to December 31; however, for this year and future years, the annual enrollment...
Great Expectations: An Analysis of Health Insurance Exchanges Under Health Reform
Health Insurance Exchanges will be soon be ubiquitous. We will quit speculating about them, and some Americans will begin using them. Did you realize that though the Department of Health and Human Services has responsibility for forming a basic framework – states that...
Adverse Selection and Personal Responsibility: The 800-Pound Gorillas in the Individual Mandate Room
A federal trial judge in Pennsylvania ruled Tuesday that the health reform law’s “individual mandate” is unconstitutional, becoming the third federal trial judge to strike the mandate down. At least four federal trial judges have upheld the mandate on constitutional...