2015 Transitional Reinsurance Fee

By November 16, 2015, employers with self-insured medical plans must report annual enrollment counts to Health and Human Services (“HHS”) in order to pay the 2015 Transitional Reinsurance Fee. The fee for 2015 is $44 per covered life per year. Payment is due by...

Employer Reporting: Aggregated ALE Group and Form 1094-C

Many employers are asking how entities under common control report information to their employees and the IRS on Forms 1094-C and 1095-C. In a recent webinar, the IRS provided an example to better illustrate this process.

Employer Reporting: Final 2015 Instructions and Forms Issued

Employers with at least 50 full-time employees (“FTEs”) (including full-time equivalent employees) in the prior calendar year (referred to as Applicable Large Employers (“ALEs”)) must comply with new reporting requirements under the Affordable Care Act (“ACA”)...

Adjusted PCOR Fee for Fourth Filing Year Released

The Internal Revenue Service (IRS) recently released Notice 2015-60, which provides the adjusted applicable dollar amount for the fourth filing of the PCOR fee. The adjusted dollar amount for plan years ending on or after October 1, 2015 and before October 1, 2016 is...

The PACE Act Halts Small Group Expansion

Under the Affordable Care Act (“ACA”), the definition of a small group for purposes of non-grandfathered insured coverage was set to change from an employer with 50 or fewer employees to an employer with 100 or fewer employees, effective for plan years beginning on or...