<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> Cadillac Tax Delay…again!
On Monday, President Trump signed off on legislation that delays the Cadillac tax until 2022. The provision delaying the tax for 2 years was included […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W</span> IRS Letter 226J: ACA “Play or Pay Penalties” Loom
With another year soon drawing to a close, we have two years of employer shared responsibility reporting, aka 1094/1095 filings, under our belt. As a […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Section 6055 Proposed Regulations Coming
The IRS has released Notice 2015-68 advising taxpayers that they intend to propose regulations relating specifically to Section 6055 information reporting on minimum essential coverage. […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Final Forms 1094 and 1095
Depending on your area of the country, the leaves will soon be changing colors as they herald the arrival of fall and the start of […]
Cadillac Tax. Who is Liable?
In a previous blog, we discussed IRS Notice 2015-16, in which the IRS laid out some of its thinking about the implementation of the ACA’s […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Employee Payment Plans and Health Coverage
The IRS has provided additional guidance and transitional relief for employers offering health coverage through “employee payment plans”. An employee payment plan is one in […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> IRS Released Finalized Forms 1094 and 1095 “B & C”
The IRS has released Finalized Forms 1094 and 1095 “B & C” for 2014. Forms 1094-B and 1095-B relate to the Individual Mandate (Section 6055) […]
<span style="color: rgb(0, 119, 168); font-family: arial;"><b>H&W:</b></span> Reinsurance Contribution Rates for 2016
November 26, 2014: The Department of Health and Human Services released proposed 2016 Reinsurance Contribution Rates. Click Here The proposed reinsurance contribution rate for 2016 is […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Expatriate Plan Exemptions from the ACA
President Obama has signed legislation intended to clarify the application of the ACA to “expatriate health plans”. The legislation – which applies to both insured […]