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Posted September 11, 2015 at 11:00 AM
For purposes of defining their large and small group health insurance markets, most states currently define a "small employer" as an employer that has 50 or fewer employees. The Affordable Care Act (... Read More

Posted August 21, 2015 at 9:45 AM
The Affordable Care Act (ACA) created new reporting requirements in Internal Revenue Code (Code) Section 6056. Under these rules, applicable large employers (ALEs) subject to the ACA's employer... Read More

Posted August 21, 2015 at 9:30 AM
The Affordable Care Act (ACA) created new reporting requirements in Internal Revenue Code (Code) Section 6055. Under these new reporting rules, all entities that provide minimum essential coverage (... Read More

Posted August 20, 2015 at 5:15 PM
The IRS issued Notice 2015-52 to continue implementation of the Cadillac tax for 2018. Proposed or final regulations have not yet been issued on the Cadillac tax provision. Notice 2015-52 provides... Read More

Posted August 19, 2015 at 9:30 AM
The AIR Program is scheduled to become available on Oct. 22, 2015, but testing scenarios for reporting electronically are currently available through the ACA Assurance Testing System. On Aug. 18,... Read More

Posted August 7, 2015 at 9:15 AM
The 2015 draft instructions include new proposed filing extensions and a proposed waiver from the requirement to file electronically. On Aug. 7, 2015, the IRS released 2015 draft instructions for the... Read More

Posted August 6, 2015 at 10:45 AM
Author: Saeculum Research Bottom Line Watch out: The merger mania taking place among health insurers will change this market dramatically. Expect any proposed mergers to come under strict scrutiny.... Read More

Posted July 15, 2015 at 3:45 PM
Federal law imposes numerous requirements on the group health coverage that employers provide to their employees. Many federal compliance laws apply to all group health plans, regardless of the size... Read More

Posted July 10, 2015 at 10:15 AM
Effective for returns and statements filed in 2016, the Trade Preferences Extension Act of 2015 significantly increases the penalties for violations of the Section 6055 or Section 6056 reporting... Read More

Posted June 30, 2015 at 9:45 AM
On June 26, 2015, the Supreme Court issued its ruling on same-sex marriage.  The ruling affects same-sex marriage laws across the country. The Supreme Court ruled that same-sex couples have a... Read More