IRS Now Enforcing ACA Employer Mandate
Despite the past year’s showdowns over the Affordable Care Act’s (ACA) fate and the turmoil in the individual insurance market, the law’s employer mandate is alive and well—and more urgent than ever.
Tag: ALE
Managing Employee Status Changes Under the Affordable Care Act
By Jennifer Carsen, JD, Senior Legal Editor So, you think you’ve got a pretty good handle on this whole Affordable Care Act (ACA) thing. You know that you’re an applicable large employer (or ALE—and that “ALE” isn’t merely that thing you want to drink a lot of after a day of filling out ACA paperwork).
ACA Play-or-Pay: What is a Limited Non-Assessment Period (LNAP)?
By Jen Carsen, JD A “Limited Non-Assessment Period” (LNAP) is the IRS’s fancy way of describing one or more months that don’t really count for purposes of the play-or-pay penalties under the Affordable Care Act (ACA).
Ask the Expert: 1095 Form for Seasonal and Part-Time Workers?
For the tax forms we must issue for the Affordable Care Act (ACA) – do we need to issue them to seasonal employees since they will not be considered full-time employees? Also, can you confirm that we do not have to issue the form to part time employees (working less than 30 hours per week)?
ACA Play or Pay: Who is an Applicable Large Employer?
While the Affordable Care Act (ACA) contains many provisions, perhaps one of the most discussed is the “play or pay” provision. The ACA’s play-or-pay provision mandates that employers with 50 or more full-time-equivalent employees must offer group health benefits to full-time employees working, on average, 30 or more hours per week, or potentially pay a […]
PPACA Terms of Art You Need to Know to Comply
Employer shared responsibility or “play or pay” provisions (aka 4980H) of the ACA are effective January 1, 2014; however, no penalties will be assessed until 2015. Nevertheless, says Gillihan, your planning must be ongoing now if you plan to use a 12-month measurement period—that period has already started. Gillihan is counsel in the Atlanta office […]