Affordable Care Act

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect final IRS regulations lowering the electronic filing threshold for information returns.

• Date:

  April 10, 2023

  Type:

  News

  Federal Judge Strikes Down ACA's Preventive Care Mandate

  The recent decision applies nationwide and could jeopardize access to care for millions of Americans if it is upheld, but the Biden administration is appealing the ruling.

• Type:

  Employment Law Guide

  Health Care Benefits: Federal

  Updated to include information on Braidwood Mgmt. Inc. v. Becerra, a decision by United States District Court for the Northern District of Texas impacting required preventive care coverage.

• Type:

  Employment Law Guide

  Compliance, Reporting and Disclosure Requirements: Federal

  Updated to reflect the addition of new Schedules DCG and MEP for Form 5500.

• Date:

  January 31, 2023

  Type:

  News

  Biden Administration Aims to Expand ACA's Birth Control Coverage

  The proposed rules would reverse Trump-era rules that weakened the Affordable Care Act's contraceptive mandate for employer-provided health insurance plans.

• Type:

  Quick Reference

  ACA Information-Reporting Requirements

  Updated to reflect a permanent deadline extension for furnishing employee statements.

• Type:

  How To

  How to Complete and File Forms 1094-B and 1095-B for ACA Information-Reporting Purposes

  Updated to reflect a permanent deadline extension and an alternative method for furnishing employee statements under the ACA, effective for statements due in 2023.

• Type:

  How To

  How to Complete and File Forms 1094-C and 1095-C for ACA Information-Reporting Purposes

  Updated to reflect a permanent deadline extension for furnishing employee statements under the ACA, effective for statements due in 2023.

• Type:

  How To

  How to Determine Full-Time Employee Status Using the Look-Back Measurement Method and Evaluate Pay or Play Penalties

  Updated to reflect the inflation-adjusted "pay or play" penalties for 2023.

• Type:

  Legal Timetable

  Family Glitch Final Rule Takes Effect