Penalties

Updates

protected content New Law in San Francisco Imposes Restrictions on Health Care Reimbursements

San Francisco regulators are reminding employers that a 2014 city law imposing new restrictions on employers using health reimbursement arrangements to satisfy the city’s decade-old health care spending law will go fully into effect next year… More

protected content Government Issues Final Rules on Limited Wrap-Around Coverage

Yesterday the Departments of Labor, Treasury, and HHS issued final regulations to amend the definition of “excepted benefits” under section 9832 of the Internal Revenue Code to include certain limited “wraparound” coverage. … More

protected content Oral Arguments in King v. Burwell:  They Came, They Spoke, They Sat Down Again

Oral arguments in King v. Burwell were heard on Wednesday, and few pundits have failed to render an opinion. To me, the bottom line is… More

protected content IRS Posts New 2014 Forms and Instructions for ACA Reporting

The IRS has released the final forms and instructions employers may use to voluntarily report the health coverage they offered their employees in 2014. … More

protected content IRS Releases Initial Guidance on the ACA Cadillac Tax

Today IRS and the Treasury issued Notice 2015-16, which is intended to “initiate and inform” us about the potential application of the Cadillac tax under the Affordable Care Act (ACA).… More

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Court Rulings

protected content Oral Arguments in King v. Burwell:  They Came, They Spoke, They Sat Down Again

Oral arguments in King v. Burwell were heard on Wednesday, and few pundits have failed to render an opinion. To me, the bottom line is… More

protected content SCOTUS Accepts ACA Exchange Subsidy Case for Review

The U.S. Supreme Court on Friday decided to accept an appeal from a case decided by the 4th Circuit Court to debate, once again, a key provision of the Affordable Care Act (ACA). This time the issue before the Court will be whether individuals participating in federally run Exchanges (as opposed to state-run Exchanges) may receive federal tax subsidies for the purchase of health insurance … More

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Oklahoma District Court Finds Individuals in Federal Exchanges Ineligible for Subsidized Coverage under ACA

The federal district court in Oklahoma today decided to vacate the IRS regulation under the Affordable Care Act (ACA) that permits individuals in states with federal Exchanges to receive subsidized health insurance. … More

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ERIC Surveys

ERIC Polls Large Employers on ACA Exchange Notices

The ERISA Industry Committee (ERIC) today released the results of a poll of its members regarding the new Exchange reporting requirements. Over half of ERIC members responded to the poll… More

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Judicial Documents

protected content Oral Arguments in King v. Burwell:  They Came, They Spoke, They Sat Down Again

Oral arguments in King v. Burwell were heard on Wednesday, and few pundits have failed to render an opinion. To me, the bottom line is… More

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Oklahoma District Court Finds Individuals in Federal Exchanges Ineligible for Subsidized Coverage under ACA

The federal district court in Oklahoma today decided to vacate the IRS regulation under the Affordable Care Act (ACA) that permits individuals in states with federal Exchanges to receive subsidized health insurance. … More

protected content EEOC Leaps into the Wellness Fray

In a complaint filed yesterday, the EEOC sued Orion Energy Systems Inc. The EEOC claims that Orion violated the Americans with Disabilities Act (ADA) because it forced an employee to submit to medical exams and inquiries that were not job-related and consistent with business necessity as part of a wellness program that, according to the EEOC, was not voluntary. … More

More Judicial Documents

Legislative Documents

protected content What to Do with the ACA?  Review of Republican Alternative

Three Congressional Republicans, Sen. Orrin Hatch (R-UT), Chair of the Senate Finance Committee, Sen. Richard Burr (R-NC), and Rep. Fred Upton (R-MI), Chair of the House Energy and Commerce Committee, on February 5 released a narrative of their ideas for an alternative to the Affordable Care Act (ACA). … More

protected content House Approves Legislation to Change Definition of Full-Time Employee

The House approved H.R. 30, the “Save American Workers Act”, by a vote of 252 to 172. The legislation would raise the threshold that defines full-time employment under the ACA from 30 hours per week to 40 hours per week. … More

protected content Pop up IRS ACA Guidance and House Passes Bill Repealing Medical Device Tax

Yesterday was a Big Day on the Health Front – three new IRS notices and House-only repeal of the Affordable Care Act’s (ACA’s) excise tax on medical devices. … More

protected content House Approves Legislation to Change Definition of Full-Time Employee

The House of Representatives on April 3 approved by a vote of 248-179 legislation to change the definition of a full-time employee under the… More

protected content House Ways and Means Committee Approves Legislation to Modify ACA’s 30-Hour Rule

The House Ways and Means Committee on February 4 voted 23-14 along party lines to report out legislation to modify the definition of a full-time worker under the Affordable Care Act (ACA). … More

protected content Key Treasury Official Testifies before Ways and Means Committee on Delay of Employer Mandate

Mark Iwry, Senior Advisor to the Secretary and Deputy Assistant Secretary for Retirement and Health Policy at the U.S. Department of the Treasury yesterday testified before the House Ways and Means Committee on the Administration’s decision to delay the employer mandate under the Affordable Care Act.… More

Key Health Care Reform Legislative Documents (H.R. 3590 and H.R. 4872)

The House and Senate on March 25, 2010, approved the Health Care and Education Reconciliation Act (H.R. 4872), the "sidecar" reconciliation… More

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Letters to Agencies

ERIC Files Comment Letter on Draft Forms and Instructions for ACA Reporting

The ERISA Industry Committee (ERIC) recently filed comments with the Treasury Department and Internal Revenue Service on the draft forms and instructions for the Affordable Care Act (ACA) reporting requirements applicable to health plan coverage offered under employer-sponsored plans. … More

ERIC Recommends that IRS Further Simplify ACA Employer Information-Reporting Requirements before Treasury/IRS Hearing

Richard Stover, Principal and Consulting Actuary of Buck Consultants (a Xerox Company), testified today on behalf of The ERISA Industry Committee (ERIC) before a joint Treasury Department and IRS hearing on proposed regulations under the Affordable Care Act on information reporting by large employers on health coverage. … More

ERIC Urges IRS to Further Simplify ACA Employer Information-Reporting Requirements

The ERISA Industry Committee (ERIC) today filed comments urging the IRS to further revise and simplify the proposed regulations concerning reporting requirements applicable to health insurance coverage offered under employer-sponsored plans. … More

ERIC Suggests Revisions to ACA Minimum Value Proposed Regulations

The ERISA Industry Committee (ERIC) today submitted to the Internal Revenue Service a series of recommendations to improve proposed regulations relating to the determination of affordability and minimum value of eligible employer-sponsored plans under the Affordable Care Act (ACA).… More

ERIC Recommends Revisions to Shared Responsibility Proposed Regulations

The ERISA Industry Committee (ERIC) filed comments today urging the Treasury Department and Internal Revenue Service (the Agencies) to revise the shared responsibility proposed regulations to better accommodate the implementation challenges and administrative complexities faced by large, multinational companies with diverse workforces.… More

More Letters to Agencies

Press Releases

ERIC Files Comment Letter on Draft Forms and Instructions for ACA Reporting

The ERISA Industry Committee (ERIC) recently filed comments with the Treasury Department and Internal Revenue Service on the draft forms and instructions for the Affordable Care Act (ACA) reporting requirements applicable to health plan coverage offered under employer-sponsored plans. … More

ERIC Recommends that IRS Further Simplify ACA Employer Information-Reporting Requirements before Treasury/IRS Hearing

Richard Stover, Principal and Consulting Actuary of Buck Consultants (a Xerox Company), testified today on behalf of The ERISA Industry Committee (ERIC) before a joint Treasury Department and IRS hearing on proposed regulations under the Affordable Care Act on information reporting by large employers on health coverage. … More

ERIC Urges IRS to Further Simplify ACA Employer Information-Reporting Requirements

The ERISA Industry Committee (ERIC) today filed comments urging the IRS to further revise and simplify the proposed regulations concerning reporting requirements applicable to health insurance coverage offered under employer-sponsored plans. … More

ERIC Polls Large Employers on ACA Exchange Notices

The ERISA Industry Committee (ERIC) today released the results of a poll of its members regarding the new Exchange reporting requirements. Over half of ERIC members responded to the poll… More

ERIC Statement on Obama Administration Announcing Delay of the Employer Shared-Responsibility Reporting Requirements and Penalties

Washington, D.C. -- Statement by Gretchen Young, ERIC Senior Vice President for Health Policy: “We applaud the Administration for listening to the business community and announcing last night that it is delaying until 2015 the employer shared-responsibility reporting requirements and penalties under the Affordable Care Act. … More

ERIC Suggests Revisions to ACA Minimum Value Proposed Regulations

The ERISA Industry Committee (ERIC) today submitted to the Internal Revenue Service a series of recommendations to improve proposed regulations relating to the determination of affordability and minimum value of eligible employer-sponsored plans under the Affordable Care Act (ACA).… More

ERIC Recommends Revisions to Shared Responsibility Proposed Regulations

The ERISA Industry Committee (ERIC) filed comments today urging the Treasury Department and Internal Revenue Service (the Agencies) to revise the shared responsibility proposed regulations to better accommodate the implementation challenges and administrative complexities faced by large, multinational companies with diverse workforces.… More

ERIC to Regulators:  Ensure that Shared Responsibility Provisions Do Not Unfairly Penalize Employers that Provide Affordable, Comprehensive Health Care

ERIC News Release For Immediate Release: June 17, 2011 Washington, D.C. -- The ERISA Industry Committee (ERIC) today in separate letters… More

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Testimony

protected content House Ways and Means Committee Examines ACA’s 30-Hour Rule

The U.S. House of Representatives Ways and Means Committee held a hearing yesterday on “Impact of the Employer Mandate’s Definition of Full-time Employee on Jobs and Opportunities.”… More

ERIC Recommends that IRS Further Simplify ACA Employer Information-Reporting Requirements before Treasury/IRS Hearing

Richard Stover, Principal and Consulting Actuary of Buck Consultants (a Xerox Company), testified today on behalf of The ERISA Industry Committee (ERIC) before a joint Treasury Department and IRS hearing on proposed regulations under the Affordable Care Act on information reporting by large employers on health coverage. … More

protected content Key Treasury Official Testifies before Ways and Means Committee on Delay of Employer Mandate

Mark Iwry, Senior Advisor to the Secretary and Deputy Assistant Secretary for Retirement and Health Policy at the U.S. Department of the Treasury yesterday testified before the House Ways and Means Committee on the Administration’s decision to delay the employer mandate under the Affordable Care Act.… More

More Testimony