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Posted by Eric Gregory | Nov 13, 2020 | Employee Benefits Law, Eric Gregory
The Affordable Care Act (ACA) requires employers who file 250 or more W-2s to report the cost of coverage under an employer-sponsored group health plan on an employee’s W-2.This is reported in Box 12, with Code DD. This does not...
Read MorePosted by Eric Gregory | Apr 30, 2020 | Coronavirus, Employee Benefits Law, Eric Gregory, Human Resources
Employers that are laying off or furloughing employees during the COVID-19 crisis may be creating the possibility for excise taxes under the Affordable Care Act (“ACA”). Knowing the method by which employers determine full-time...
Read MorePosted by Eric Gregory | Apr 28, 2020 | Coronavirus, Employee Benefits Law, Eric Gregory, Human Resources
Recent guidance from the Department of Labor (“DOL”), Health and Human Services (“HHS”) and Treasury (the “Departments”) provides limited enforcement relief from the summary of benefits and coverage (“SBC”) disclosure rules...
Read MorePosted by Eric Gregory | Feb 26, 2020 | Eric Gregory
In an unexpected memo from the IRS, the Office of Chief Counsel has concluded that the filing of Affordable Care Act (“ACA”) returns does not start the statute of limitations on the Employer Shared Responsibility Payments...
Read MorePosted by Eric Gregory | Feb 25, 2020 | Eric Gregory
As we reminded employers back in December, the IRS has extended the Affordable Care Act (“ACA”) deadline for health plan sponsors to furnish individuals IRS Forms 1095-B and 1095-C until March 2, 2020. However, it did not extend...
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