Updated 2020 federal poverty levels can impact ESR affordability Published: Mercer, 1/22/2020 Category: Articles Keyword(s): Employer Mandate | Reporting and Disclosure

Relief for Furnishing Forms 1095-B and 1095-C to Individuals Published: Cheiron, 1/21/2020 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

Why IRS Enforcement of the ACA Will Become More Severe in 2020 Published: ACA Times, 1/20/2020 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

7 Questions Employees Are Asking in 2020 About ACA 1095s Published: International Foundation, 1/15/2020 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

Health Insurance Providers Fee Published: IRS, 1/14/2020 Category: Government Resources Keyword(s): Fees Description: Summary of rules, reporting, payments, calculation, penalties. ACA section 9010 imposes a fee on each covered entity engaged in the business of providing health insurance for United States health risks.

IRS Letter 1865C – Correcting Your ACA Reporting Forms Published: HUB International, 1/13/2020 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

Texas, et. al., v. U.S. – The Fifth Circuit Rules Published: Groom Law Group, 1/10/2020 Category: Articles Keyword(s): Individual Mandate

2019 ACA Information Reporting: IRS Extends Deadline and Good Faith Relief Published: Drinker Biddle, 1/10/2020 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

What is the 2020 plan year ACA affordability percentage and how will it affect employers? Published: International Foundation, 1/6/2020 Category: FAQs Keyword(s): Employer Mandate | Fees | Reporting and Disclosure

Viability of Affordable Care Act Is Still in Limbo Published: Morgan Lewis, 1/3/2020 Category: Articles Keyword(s): Individual Mandate

Cadillac Tax Sent to the Junkyard; but PCORI has New Life Published: Graydon, 12/27/2019 Category: Articles Keyword(s): Cadillac Tax | Fees

Cadillac Tax Fully Repealed Published: ABD Insurance & Financial Services, 12/20/2019 Category: Articles Keyword(s): Cadillac Tax | Fees

Fifth Circuit Weighs in on State of Texas v. USA; Remands the All Important Severability Question to District Court for a Closer Examination Published: Accord Systems, 12/19/2019 Category: Articles Keyword(s): Employer Mandate | Individual Mandate

ACA 1095 Penalties Are Real. Here's What You Need to Know Published: ERISAfire, 12/19/2019 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

Employers in Union-Related Group Health Plans Must Still Comply with ACA Reporting Requirements Published: Jackson Lewis, 12/13/2019 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

Rehires and the ACA Employer Mandate Published: HUB International, 12/13/2019 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

IRS Questions and Answers 55 - 58: Making an Employer Shared Responsibility Payment Published: IRS, 12/11/2019 Category: Government Resources Keyword(s): Employer Mandate | Fees | Forms 1094/1095 | Reporting and Disclosure Description: In November 2017, the IRS updated its website to include questions and answers on how to make an employer shared responsibility payment for 2015, if owed. FAQs 55-58 also include a sample letter the IRS will send employers to notify them of possible penalties.

Does the ACA cover air ambulance service under the rules for emergency services? Published: International Foundation, 12/6/2019 Category: FAQs Keyword(s): Essential Health Benefits

IRS Again Grants ACA-Reporting Relief (Plus a Limited Bonus) Published: Spencer Fane, 12/3/2019 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

Legal Alert: Transparency in coverage rule—Potential implications for self-insured health plans Published: Eversheds Sutherland, 12/3/2019 Category: Articles Keyword(s): General Resources

Get Ready for 2019 ACA Reporting Published: Keller Benefit Services, 11/26/2019 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

Letter 972CG Late Penalty Assessments are Becoming More Difficult to Repeal Published: The ACA Times, 11/25/2019 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

Employers May Need to Provide Cost Data Under Proposed ACA Rules Published: Ogletree Deakins, 11/25/2019 Category: Articles Keyword(s): Reporting and Disclosure

IRS Releases 2019 Draft Instructions to Forms 1094-C and 1095-C With Virtually No Changes Published: Accord Systems, 11/15/2019 Category: Articles Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure

Instructions for Forms 1094-B and 1095-B Published: IRS, 11/14/2019 Category: Government Resources Keyword(s): Employer Mandate | Forms 1094/1095 | Reporting and Disclosure