Health Care Reform Dashboard

Health Care Reform Dashboard

Charting developments on the
Affordable Care Act

Employer Responsibilities

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07/11/2014

New ACA Shared Responsibility Reporting Requirements

Under the Affordable Care Act, employers are required to report information relating to both the employer mandate and the individual mandate. As a result of these new rules, employers will need to provide information to the government relevant to whether employers and individuals are meeting their responsibilities under these mandates. Employers also will have to … Continue Reading »
07/11/2014

Employer Mandate Addresses Small Employers and Staffing Organizations

The final regulations on the ACA’s shared responsibility rules for employers (the “employer mandate”) established basic rules for compliance, including: Rules for determining whether the employer mandate applies A look-back measurement methodology that most employers subject to the rules will use for determining who is a full-time employee Safe harbor alternatives for determining whether coverage … Continue Reading »
05/07/2014

New FAQs Address Effect of Affordable Care Act on COBRA and Other Matters

In a wide-ranging set of frequently asked questions (FAQs) and other guidance, the U.S. Departments of Labor, Treasury, and Health and Human Services have addressed a number of issues pertaining to the Affordable Care Act (ACA). They include issues pertaining to COBRA and the Children’s Health Insurance Program Reauthorization Act (CHIPRA), annual cost-sharing limits, preventive care, … Continue Reading »
10/25/2013

IRS Issues Proposed Regulations on Employer-Provided Health Care Coverage Reporting Requirements

The Internal Revenue Service has issued proposed regulations on reporting requirements under the Affordable Care Act (ACA). The regulations, released on September 9, 2013, address two separate ACA reporting requirements: one relating to the individual mandate and the other relating to the employer mandate. Failure to comply could result in tax penalties unless the failure … Continue Reading »
07/03/2013

Effective Date of ACA Employer Mandate (Pay or Play) is Postponed

In a startling development, the federal government appears ready to delay by one year the effective date of one of the central provisions of the Affordable Care Act (ACA)—the shared responsibility provisions (more commonly called the “employer mandate” or “pay or play”). This will give employers additional time to engage in strategic workforce planning in … Continue Reading »
05/08/2013

DOL Releases Guidance on Employer Notices about Exchange Availability

The U.S. Department of Labor (DOL) has published guidance on the notice that most employers must provide to their employees by October 1, 2013, about the insurance that will be available through health care marketplaces known as “exchanges.” The guidance includes three model notices. Under the Affordable Care Act, employers offering health coverage must notify employees … Continue Reading »
04/25/2013

More Guidance Issued on Summaries of Benefits and Coverage

The U.S. Department of Labor has issued a set of frequently asked questions, together with a new template, for the Summary of Benefits and Coverage (SBC) that applies to group health plans and individual health insurance. The new rules and form modify the guidance that was in effect for the first SBCs that employers needed to … Continue Reading »
03/20/2013

Agencies Propose Regulations on the 90-Day Waiting Period Requirement

The U.S. Departments of Health and Human Services, Labor, and Treasury have released a joint set of proposed regulations implementing the requirement in the Patient Protection and Affordable Care Act that group health plans and health insurance issuers offering group health insurance cannot apply a waiting period that exceeds 90 days. The proposed regulations make the … Continue Reading »
09/06/2012

Federal Agencies Issue Guidance on When Employees Must Be Allowed To Enroll in Health Coverage under Affordable Care Act Provisions

The IRS and other federal agencies have issued new guidance on when employers must allow employees to enroll for group health coverage to avoid paying penalties under the shared responsibility (also known as employer “pay or play”) provisions and comply with the waiting period requirements under the Affordable Care Act (ACA). The new rules follow … Continue Reading »
05/16/2012

New Guidance on Summaries of Benefits and Coverage

The U.S. Department of Labor (DOL) has issued additional guidance on the summaries of benefits and coverage (SBCs) that the Affordable Care Act will require many health plan sponsors to distribute as early as this fall. The guidance primarily takes the form of a new set of FAQs (frequently asked questions and answers) that supplements … Continue Reading »
03/21/2012

Added Guidance on Summaries of Benefits and Coverage

The three agencies responsible for issuing guidance on the Affordable Care Act (ACA)—the U.S. Departments of Labor, Treasury, and Health and Human Services—have issued a new set of FAQs (frequently asked questions and answers) on the requirement to furnish summaries of benefits and coverage (SBCs) regarding group health plan coverage. The FAQs address a few … Continue Reading »
02/14/2012

Final Regulations Address Summary of Benefits and Coverage

The Affordable Care Act (ACA) requires group health plans and health insurers to prepare and distribute a brief, uniform summary of benefits and coverage (SBC) that aims to provide individuals with a better understanding of the health coverage offered under an arrangement and a basis of comparison with other health plans and policies. The three … Continue Reading »
01/19/2012

Health and Welfare Benefits in 2012

Although the pace of new legislation affecting health and other welfare benefits has slowed after the first two years of the Obama Administration, plan sponsors will find no shortage of developments to monitor and implement in 2012. This alert provides a very brief review of recent developments and matters to watch in the new calendar … Continue Reading »
01/09/2012

IRS Clarifies Guidelines for W-2 Reporting of Health Coverage Costs

The Patient Protection and Affordable Care Act requires employers to report the aggregate cost of employer-sponsored health coverage on the Forms W-2 of its employees. In March 2011, the Internal Revenue Service issued interim guidance on the Form W-2 informational reporting requirement in the form of 31 Q&As. Recently, the Internal Revenue Service revised this … Continue Reading »
11/21/2011

Delay in Application of New Summary of Benefits and Coverage Requirements and New Guidance on Mental Health/Substance Abuse Parity Requirements

The trio of federal agencies charged with interpreting and enforcing the Affordable Care Act (ACA) and the Mental Health Parity and Addiction Equity Act (MHPAEA) have addressed some of the most significant questions arising from these laws. In a set of Answers to Frequently Asked Questions, the U.S. Departments of Treasury, Labor, and Health and … Continue Reading »
08/19/2011

Guidance Provided on Summary of Benefits and Coverage

Continuing with the recent proliferation of guidance on health care reform, the U.S. Departments of the Treasury, Labor, and Health and Human Services have released proposed regulations and requested comments regarding the implementation of a new, simplified benefit summary requirement created by the Patient Protection and Affordable Care Act (the 2010 health care reform legislation). … Continue Reading »
05/05/2011

Federal Agencies Request Comments in Advance of Health Care Reform Regulations

The U.S. Department of the Treasury has asked for public comments about potential approaches to implementing the shared responsibility (also known as employer “pay or play”) provisions of the Patient Protection and Affordable Care Act (PPACA), as well as general comments about the 90-day waiting period requirement and the relationship among the waiting periods, automatic … Continue Reading »
03/30/2011

IRS Issues Employer Guidance for Reporting Health Coverage Costs on W-2s

The Internal Revenue Service has issued long-awaited guidance on a new requirement that employers report the cost of employee health coverage on Forms W-2. The goal of this Patient Protection and Affordable Care Act requirement is to provide useful and comparable consumer information to employees. The IRS guidance sets forth specific rules for reporting health … Continue Reading »
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