The Patient Protection and Affordable Care Act (PPACA) was signed into law on March 23, 2010 and amended by the Health Care and Education Reconciliation Act on March 30, 2010. The law addresses subjects such as health insurance coverage, health insurance costs, and preventive care. Regulations and guidance continue to be released, making it important for employers, plan sponsors, and individuals to understand the requirements that affect employee benefits plans today.

The International Foundation continues to monitor new guidance and analysis released about the ACA. We will post news, analysis, and selected topics that are important to employers and plan sponsors.

Government Resources

Department of Labor Resources

• Affordable Care Act Regulations and Guidance
  
• Affordable Care Act Implementation Frequently Asked Questions

Internal Revenue Service

• Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act

• ACA Information Center for Applicable Large Employers (ALEs)

• Affordable Care Act Tax Provisions for Employers
• Questions and Answers about Information Reporting by Employers on Form 1094-C and Form 1095-C
• Patient-Centered Outcomes Research Institute Fee
• Understanding your Letter 226-J
• Individual Shared Responsibility Provision

Centers for Medicare and Medicaid Services

• Fact Sheets & FAQs (scroll down to Affordable Care Act section)
• CCIIO: Consumer Information and Insurance Oversight
• CCIIO: Regulations and Guidance
• HHS About the Affordable Care Act

Additional Resources and Analysis

Employer Forms

International Foundation Regulatory Update Page

• IRS Issues 2022 Final ACA Forms and Instructions

Internal Revenue Service

• Instructions for Forms 1094-C and 1095-C
• Instructions for Forms 1094-B and 1095-B
• Instructions for Form 1095-A
• Form 1095-B Health Coverage
• Form 1095-C Employer-Provided Health Insurance Offer and Coverage

Employer Mandate and Fees

• IRS increases ACA employer mandate penalties for 2024, Lockton, March 10, 2023
  
• The ACA Employer Mandate & ACA Reporting 2023 Edition, Newfront, January 4, 2023
• IRS Increases the PCORI Fee, Winston & Strawn, LLP, November 28, 2022
• Fixing the “Glitch” – The IRS Releases Final Rule Addressing the “Family Glitch”, Groom, October 18, 2022

Grandfathered Plans

• CMS Insurance Standards Bulletin Series – INFORMATION – Extension of Limited Non-Enforcement Policy through 2023 and Later Benefit Years, Centers for Medicare and Medicaid Services, March 23, 2022
• Is Retaining Grandfathered Status Still Worth It?, Benefits Magazine, August 2021

Nondiscrimination

• Fact Sheet: Nondiscrimination in Health Programs and Activities Proposed Rule Section 1557 of the Affordable Care Act, Health and Human Services, July 29, 2022
• Third-Party Administrators May Be on the Hook for Affordable Care Act’s Anti-Discrimination Rules, Lane Powell, July 27, 2022

Out of Pocket Maximums, Annual & Lifetime Limits

• Transparency in Coverage Enforcement, Jackson Lewis, May 2, 2022
• 2023 Out-of-Pocket Maximums and Projected Employer Mandate Penalties, HUB, January 19, 2022

Preventive Care

• Proposed changes to expand contraceptive access under the ACA, Lockton, February 9, 2023
• New and Updated Women’s Preventive Health Services Guidelines Apply in 2023, Morgan Lewis, October 26, 2022

Reporting and Disclosure

• Most Employers Are Required to File Electronic Information Returns Beginning in 2024, Woodruff Sawyer, March 13, 2023
• An Overview of State Affordable Care Act Reporting Requirements for the 2022 Reporting Season, Accord, March 7, 2023
• Final IRS Regulations Will Impact Tax Filings for Small Employers, OneDigital, March 3, 2023
  
• Fast-Approaching Deadlines for ACA Reporting and Similar State Reporting, Venable, LLP, January 13, 2023
• Guide to Correcting ACA Reporting Mistakes, One Digital, December 27, 2022
• ACA Reporting Deadlines and Compliance Requirements in 2023, Newfront, December 15, 2022

Wellness Programs

• Addressing Employee Health Plan Exception Requests: Part VI, Newfront, September 8, 2022
• Guidance Clarifies HIPAA Hurdle Regarding Group Health Plan Premium Vaccination Incentive Programs, Bond Schoeneck, & King, October 14, 2021
• EEOC's Final Rule on Employer Wellness Programs and the Genetic Information Nondiscrimination Act, U.S. Equal Employment Opportunity Commission, May 17, 2016