May 31, 2019
Rule Would Revise Interpretation of Section 1557 The Department of Health and Human Services (HHS) has released a proposed rule (PDF) that would eliminate portions of its existing regulations under Section 1557 of the Affordable Care Act (ACA), which addresses nondiscrimination in certain health care programs. The new rule, if finalized, would (among other things) …
May 20, 2019
Q&As Provide More Clarity for Employers after Court Decision The U.S. Department of Labor (DOL) has issued questions and answers (PDF) on the scope of its enforcement relief for association health plans (AHPs), described in an earlier policy statement. The guidance comes in the wake of a federal court decision striking down part of a …
May 14, 2019
Fees Apply to Employers Sponsoring Certain Self-Insured Plans As a reminder, employers that sponsor certain self-insured health plans are responsible for Patient-Centered Outcomes Research Institute (PCORI) fees. Fees for plan years that ended in 2018 are due July 31, 2019. Employers must report and pay the required PCORI fees annually via IRS Form 720. For …
May 13, 2019
Employers Will File Forms 1094 and 1095 through State W-2 Filing System in 2020 New Jersey recently updated its website information on employer health coverage reporting. As part of the state’s individual health insurance mandate, starting with tax year 2019, employers must provide New Jersey taxpayers and the state with the same 1094 and 1095 …
May 7, 2019
DOL Appeals Court Decision, Issues Policy Statement The U.S. Department of Labor (DOL) has appealed a March federal court decision (PDF) striking down parts of the DOL rule on association health plans (AHPs). The rule had expanded employers’ ability to join in AHPs to purchase health coverage. The agency also issued a statement that employers …
April 23, 2019
HHS Issues Key Rule for 2020 A new rule (PDF) from the U.S. Department of Health and Human Services (HHS) addresses, among other things, the requirement under the Affordable Care Act that non-grandfathered group health plans limit annual out-of-pocket cost-sharing for coverage of essential health benefits under the plan. Under the rule, these out-of-pocket expenses …
April 1, 2019
Policies Renewed Under Extended Non-Enforcement Policy Must Comply by January 1, 2021 A previously extended non-enforcement policy which allows health insurance issuers, at their option, to continue group coverage that would otherwise be terminated or cancelled has been further extended to policy years beginning on or before October 1, 2020, provided that all policies come …
March 29, 2019
DOL Rule Called ‘End-Run’ Around Affordable Care Act A federal judge has ruled that two parts of the Department of Labor (DOL) rule expanding employers’ ability to join in association health plans (AHPs) violate ERISA. AHPs are group health plans sponsored by a group of employers. In June 2018, the DOL issued a rule allowing …
February 6, 2019
Form 1095 Furnishing Deadline is March 4 The IRS deadlines for filing and furnishing Forms 1094 and 1095 are fast approaching. As a reminder: Employers with 50 or more full-time employees (including full-time equivalent employees) generally must furnish a Form 1095-C to all full-time employees no later than March 4, 2019. Self-insured employers with fewer …
December 15, 2018
Further Legal Developments Expected A federal district court in Texas has ruled (PDF) the entirety of the Affordable Care Act (ACA) unconstitutional. However, the decision is expected to be swiftly appealed. In the meantime, pending further legal developments, the ACA remains in effect.
