Affordable Care Act

New and Updated

• Type:

  Editor's Choice

  Coronavirus (COVID-19): Benefits

  Updated to include information on the COBRA subsidies under the ARPA.

• Date:

  March 10, 2021

  Type:

  News

  COVID Relief Package: What Employers Need to Know

  Congress has passed the sweeping $1.9 trillion COVID-19 relief bill and sent it to the White House for President Biden to sign.

• Type:

  Editor's Choice

  Mental Health

  Enhanced with additional details and resources.

• Type:

  Quick Reference

  Whistleblower Statute Filing Requirements

  Updated to include the Anti-Money Laundering Act of 2020 and the Criminal Antitrust Anti-Retaliation Act of 2019.

• Type:

  Legal Timetable

  Revised Summary of Benefits and Coverage (SBC) Templates Required

• Type:

  Employment Law Manual

  Health Care Benefits: Federal

  Updated to reflect the minimum value percentage and pay or play penalties for 2021; under review in relation to legal developments regarding the Consolidated Appropriations Act, 2021.

• Date:

  December 15, 2020

  Type:

  News

  Final Rule Provides Flexibility to Grandfathered Health Plans

  Group health plans that are grandfathered under the Affordable Care Act will find it easier to preserve their grandfather status under a newly-released final rule.

• Type:

  How To

  How to Determine If Coverage an Employer Offers Is Sufficient to Avoid Pay or Play Penalty Under the Affordable Care Act

  Updated to reflect the equalized rate for determining affordability for 2020 and 2021.

• 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 2021.

• Type:

  How To

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

  Updated to reflect final 2020 forms and instructions and the extended deadline for providing 2020 employee statements.