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 Final ACA 2023 Forms and Instructions
  

Employer Mandate and Fees

• The ACA Look-Back Measurement Method, Newfront, October 10, 2023
• The ACA Monthly Measurement Method, Newfront, October 4, 2023
• Will Your Employees’ Health Care Premiums Be Affordable in 2024?, KLB Benefits Law Group, September 8, 2023
• The Ultra Low 2024 ACA Affordability Percentage, Newfront, August 30, 2023
• Compliance Alert: IRS Issues Affordability Percentage Adjustment for 2024, Woodruff Sawyer, August 27, 2023
• ACA Reminders: Patient-Centered Outcome Research Institute Fee and MLR Rebates, HUB International, June 19, 2023
• ACA Affordability for Non-Calendar Year Plans, Sequoia, June 8, 2023

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

• Compliance Alert: IRS Releases 2024 HSA Contribution Limits and HDHP Deductible and Out-of-Pocket Limits, Woodruff Sawyer, May 30, 2023
  

Preventive Care

• CMS Requests Public Input on Coverage of Over-the-Counter Preventive Services, Including Contraception, Tobacco Cessation, and Breastfeeding Supplies, Centers for Medicare & Medicaid Services, September 29, 2023
• Court Reinstates ACA’s Preventive Services Mandate, Segal, June 15, 2023
• ACA Preventive Services Requirements Struck Down: Braidwood Management v. Becerra Explainer, International Foundation, April 26, 2023
  
• New and Updated Women’s Preventive Health Services Guidelines Apply in 2023, Morgan Lewis, October 26, 2022

Reporting and Disclosure

• Four Items Related to the Affordable Care Act Employers Must Consider Heading Into 2024, Accord, October 3, 2023
• Frequently Asked Questions Part 60 Under the Affordable Care Act Issued, Jackson Walker, July 13, 2023
  
• IRS to Require Electronic Filing for ACA Reporting in 2024, Newfront, May 1, 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
  
• Guide to Correcting ACA Reporting Mistakes, One Digital, December 27, 2022

Wellness Programs

• Addressing Employee Health Plan Exception Requests: Part VI, Newfront, September 8, 2022
• EEOC's Final Rule on Employer Wellness Programs and the Genetic Information Nondiscrimination Act, U.S. Equal Employment Opportunity Commission, May 17, 2016