Reason to Celebrate: IRS Extends ACA Reporting Deadlines
Jan 05, 2016
On December 28, 2015, the IRS gave Applicable Large Employers (“ALEs”) a last-minute extension of their 2015 ACA reporting deadlines via Notice 2016-4. The original and new, extended deadlines, which...
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IRS Offers LImited Transition Relief for Certain Premium Reimbursement Plans
Jun 16, 2015
On February 18, 2015 the IRS issued Notice 2015-17 which provides limited transition relief from $100 per day, per employee excise taxes under Internal Revenue Code § 4980D that otherwise would apply...
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Updated SBC Rules Reflect Full ACA Implementation
Jun 16, 2015
As 2014 came to a close, the federal agencies charged with ACA implementation (the Treasury, Labor & Health and Human Services Departments) published proposed regulations governing the contents and de...
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Waiting Period Limits for California Small Group Early Renewals
Sep 08, 2014
As we posted a few days ago, some uncertainty remains for California employers regarding eligibility waiting period limits for “late renewal” insured group health plans that follow, most commonly, a D...
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Waiting Period Uncertainty Remains for Some California Employers
Sep 08, 2014
Recently enacted California Senate Bill 1034 prohibits California insurers and HMOs from imposing any waiting or affiliation period on group health coverage, other than that imposed by the employer sp...
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California Progresses Towards Parity with ACA Waiting Period Rule
Sep 08, 2014
Editor’s Note: Governor Brown signed SB 1034 into law on August 15, 2014.
California Senate Bill 1034, which will remove the 60-day limit on eligibility waiting periods under California insurance an...
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Summaries of Benefits and Coverage: Another Year of Eased Enforcement
Sep 08, 2014
In ACA Frequently Asked Questions Part XIX, issued on May 2, 2014, the Departments of Labor, Treasury and Health and Human Services (Departments) have extended transition relief with regard to Summari...
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Unpacking the 1-Year Pay or Play Delay for Limited Workforce Employers
Sep 08, 2014
Most readers of this blog are aware that that the Internal Revenue Service and Treasury Department postponed the compliance deadline under the ACA’s employer shared responsibility rules from January 1...
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California Bill Would Repeal 60-Day Cap on Waiting Periods
Apr 09, 2014
California Senate Bill 1034 sponsored by Senator Bill Monning (D-Carmel) would repeal language in the Health & Safety and Insurance Code that currently limits waiting periods under small and large gro...
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IRS Provides Federal Tax Parity to Same Sex Spouses
Sep 09, 2013
August 30, 2013
On August 29, 2013, the Internal Revenue Service (Service or IRS) issued guidance on how same-sex spouses will be treated for Federal tax purposes, in the wake of the Supreme Courts r...
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