Blog
The information and content contained in this blog are for general informational purposes only, and does not, and is not intended to, constitute legal advice. As always, for specific questions concerning your health or 401(k) plans, please consult your own ERISA attorney or professional advisor.
H&W Soliciting Tax Identification Numbers & Section 6055 Reporting
The IRS has issued proposed regulations for Section 6055 reporting of minimum essential coverage. Employers with self-insured health plans must report this information to the IRS on either Form 1095-B or in Part III of Form 1095-C, if the coverage
H&W Opt-out Payment Arrangements and Employer Impact
The IRS recently released proposed regulations that for the most part address matters relating to the individual shared responsibility provision; however, additional information is included that could have potential impact to applicable large employers (ALE). Specific issues applicable to ALEs
H&W Draft 2016 1094/1095 Reporting Forms
The IRS has released DRAFT versions of the 2016 1094/1095 reporting forms. There are very minimal changes to the draft forms over the 2015 versions. Specifics on the changes follow: Form 1094-B: No changes Form 1095-B: Although Line 9 was
H&W Employer Exchange Subsidy Notices – Appeal or Not?
Introduction The Affordable Care Act (ACA) requires all public Exchanges to notify employers when an employee is receiving a subsidy (tax credits and cost-sharing reductions) for individual health insurance purchased through an Exchange and to provide an opportunity for employers