Category Archives: Patient Protection and Affordable Care Act

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Watch Your Mail: IRS Begins Collection of Employer Mandate Penalties

It’s official. The IRS has finally begun the process of collecting penalties under the Affordable Care Act’s (ACA) employer shared responsibility provisions, better known as the employer mandate.  The IRS has started mailing out letters to employers that potentially owe an employer shared responsibility payment (ESRP) for the 2015 calendar year.  These letters follow the … Continue reading this entry

Is Obamacare Lite Really Less Calories? What Employers Need to Know

As predicted, Congress is taking action to repeal and/or alter major sections of the Patient Protection and Affordable Care Act (ACA). To get the process started, various committees in the United States House of Representatives (House) are in the midst of revising draft reconciliation bills – collectively known as the American Health Care Act (AHCA).… Continue reading this entry

Worker Privacy and Security in an Internet of Things

The Internet of Things (IoT) refers to the phenomenon of everyday objects like phones, refrigerators, and cars connecting to the internet in order to send and receive data. While the IoT promises a future of convenience and control over our daily lives, it also presents challenges outpacing the current body of employment law. For example, … Continue reading this entry

ACA Suit Challenging Reduction in Hours Allowed to Proceed

Many employers are still working to catch up to and understand the new requirements of the Affordable Care Act (ACA) – including the IRS, which has announced automatic extensions to certain reporting requirements for this year. In the first case of its kind, a federal court in New York City has recently given employers some … Continue reading this entry

Affordable Care Act Reporting is Here (But May be a Little Late…)

The Affordable Care Act requires “applicable large employers” (generally, employers with 50 or more full-time employees and full-time employee equivalents) to provide individual statements to their full-time employees and to report to the IRS certain information about their employer-sponsored health coverage. This rule is first effective with respect to coverage offered in 2015. Employers will want … Continue reading this entry

Don’t Forget to Amend Cafeteria Plan for New Permitted Election Change Events

In 2014, the Internal Revenue Service (IRS) expanded the events that would allow employees to drop their health plan coverage under their employer’s cafeteria plan. As a reminder, the general rule is that once an employee enrolls in his or her employer’s group health plan through a cafeteria plan – which is what allows the … Continue reading this entry

Employing Veterans May Help Avoid the ACA’s Employer Mandate

The new Republican Congress began its session with an attempt to narrow the Affordable Care Act’s (ACA) employer mandate by exempting certain veterans and their families from counting toward the number of employees at small businesses. Meanwhile, the U.S. Department of Defense issued a final rule, effective January 30, 2015, which will expand availability of insurance … Continue reading this entry

It’s Official – Employers Have 90 Days to Provide New Hires With Health Insurance

In December 2012, we reminded you that proposed regulations under the Patient Protection and Affordable Care Act (ACA) – colloquially known as “Obamacare” – sought to impose strict requirements on employers and issue penalties for noncompliance. Those regulations just lost their “proposed” character. Last week, the Obama Administration published a final rule under the ACA … Continue reading this entry

ACA’s “Pay-Or-Play” Penalty Delayed Until 2015

Last week, in a move welcomed by many employers, the Obama administration announced that it would delay implementation of certain key provisions of the Affordable Care Act (ACA) until 2015. These provisions, which were originally scheduled to take effect in 2014, include the following:… Continue reading this entry

With a Year to Go, Is Obamacare Taking Shape to Favor Expansive — and Expensive — Coverage?

As the business community continues waiting for practical guidance on the Patient Protection and Affordable Care Act (ACA), the IRS has recently proposed regulations illustrating how it believes companies should qualify as “large employers” falling within the ACA’s mandates and what type of coverage it feels those employers must provide to avoid penalties. Not surprisingly, … Continue reading this entry

Upcoming Employee Benefits Broadcast - August 23, 2011 - 12:00 CT

Please join Foley’s Employee Benefits attorneys for a special edition of the Employee Benefits Broadcast on Tuesday, August 23, 2011. This session’s featured segments are: Headline News: Update on Health Care Reform — External Review Requirements and Preventive Services In the Spotlight: Wisconsin Taxation of Dependent Child Health Coverage — A “Nuts and Bolts” Discussion … Continue reading this entry

Regulatory Agencies Provide Only Limited Relief From Health Care Reform for Collectively Bargained Plans

On June 14, 2010 the U.S. Departments of the Treasury, Labor, and Health and Human Services released interim final regulations providing guidance on the effective date of certain Patient Protection and Affordable Care Act (PPACA) provisions for collectively bargained plans. The PPACA provides that certain of its health insurance reform provisions shall not apply “… … Continue reading this entry

What Should Human Resources Be Doing to Prepare for Health Care Reform?

It’s now mid-June 2010. Health care reform passed in March 2010. Feeling a bit panicky about how it will affect your workplace? You’re not alone. In the coming months, we plan to provide you details about what you should be doing now to prepare for required changes needed to comply with the Patient Protection and … Continue reading this entry

Nursing Mothers Get Break(s) Under New Federal Law

Among the least-publicized changes in the recently enacted health care reform bill (Patient Protection and Affordable Care Act, or Act) is an amendment to the Fair Labor Standards Act (FLSA) that will significantly impact the workplace. The new law requires employers subject to the FLSA to provide rest breaks so nursing mothers can express milk. … Continue reading this entry