The Affordable Care Act—Countdown to Compliance: Misunderstanding “Offer[s] of Coverage On Behalf of Another Entity”

By | Employment Matters Blog | October 27, 2014
The Affordable Care Act—Countdown to Compliance: Misunderstanding “Offer[s] of Coverage On Behalf of Another Entity”

Applicable large employers faced with the prospect of complying with the Affordable Care Act’s employer shared responsibility rules must grapple with and understand what is means to make an offer of minimum essential coverage under an eligible employer-sponsored [group health] plan to their full-time employees.

The Affordable Care Act—Countdown to Compliance: What’s an Employer to Do (with Marketplace Notices)?

By | Employment Matters Blog | October 22, 2014
The Affordable Care Act—Countdown to Compliance: What’s an Employer to Do (with Marketplace Notices)?

Under the Affordable Care Act’s employer shared responsibility rules, applicable large employers (those with 50 or more full-time and full-time equivalent employees on business days during the preceding calendar year) incur exposure for assessable payments under Internal Revenue Code § 4980H when an applicable premium tax credit or cost-sharing reduction is allowed or paid for one or more low- or moderate-income full-time employees who have been certified to the employer as qualifying for an advance premium tax credit under Code § 36B.

Rethinking ACA Compliance Strategies Involving Reference Pricing Models and “MVP” Arrangements

By | Employment Matters Blog | October 14, 2014
Rethinking ACA Compliance Strategies Involving Reference Pricing Models and “MVP” Arrangements

Under the Affordable Care Act’s rules governing employer shared responsibility—which are codified in Internal Revenue Code § 4980H—where an applicable large employer makes an offer of group health plan coverage that is both “affordable” and provides “minimum value” to substantially all of its full-time employees, the employer is not liable for assessable payments under Code § 4980H.

Full D.C. Circuit to Rehear ACA Premium Tax Credit Case

Full D.C. Circuit to Rehear ACA Premium Tax Credit Case

The full U.S. Court of Appeals for the D.C. Circuit has vacated the 2-1 panel decision issued July 22, 2014, in Halbig v. Burwell, which struck down the Internal Revenue Service (IRS) Rule providing for Affordable Care Act (ACA) premium tax credits to be available to lower income exchange customers, regardless of their state of residence.