<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Sequestration and Tax-Exempt Health Care Credit
Sequestration and Tax-Exempt Health Care Credit: The Affordable Care Act (ACA) provides a tax credit to eligible small employers to assist them with purchasing health insurance for […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> HRAs Under ACA
FAQ Part XI from the Department of Labor has clarified the status of stand-alone HRAs under the ACA. In general, an employer’s HRA will not be […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Shared Responsibility for Employers
The Shared Responsibility for Employers provision of the ACA (Play or Pay Mandate) requires large employers to offer their full-time employees essential, affordable coverage that […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Coverage of Contraceptive Services
Coverage of Contraceptive Services: The ACA provides that all non-grandfathered health plans and health insurance policies provide coverage for preventive services as recommended by the Health […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Notice of Coverage Options Available Through the Exchanges Delayed
Notice of Coverage Options Available Through the Exchanges: On January 24, the DOL released additional FAQs on the Affordable Care Act (ACA) implementation. Of note, is that […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> New IRS Guidance on Employer Shared Responsibility Rules
New IRS Guidance on Employer Shared Responsibility Rules: On Jan. 2, 2013, the Internal Revenue Service (IRS) published a proposed rule, “Shared Responsibility for Employers Regarding […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Transitional Reinsurance Program Fee
Transitional Reinsurance Program Fee: Section 1341 of the Affordable Care Act provides that a transitional reinsurance program be established in each State to help stabilize premiums […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Play or Pay FTE Safe Harbor
Play or Pay FTE Safe Harbor: This IRS recently issued Notice 2012-58 describing safe harbor methods that employers may use (but are not required to use) to determine […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> MLR Rebate Activity
MLR Rebate Activity: Fully insured group health plans receiving a rebate under the new Medical Loss Ratio (MLR) provision of the Affordable Care Act (ACA) can […]