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PPACA/Health Care Reform
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Understanding the Additional Medicare Tax
The Affordable Care Act's Additional Medicare Tax applies to an individual's wages that exceed a threshold amount based on his or her filing status ($250,000 for married taxpayers who file jointly, $125,000 for married taxpayers who file...
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New Expiration Date for Health Insurance Exchange Notices is May 31, 2020
The U.S. Department of Labor's Employee Benefits Security Administration (EBSA) has extended the effective date of its model Health Insurance Exchange Notices through May 31, 2020. Previously, these model notices were set to expire on May 31, 2017...
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‘Pay or Play’ Guidance for Companies Under Common Ownership
According to the IRS, companies that have a common owner or are otherwise related generally are combined and treated as a single employer for purposes of determining ALE status.
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House Passes ACA ‘Repeal and Replace’ Bill; Senate to Begin Deliberations Soon
In a first step toward repealing and replacing the Affordable Care Act (ACA), the U.S. House of Representatives has passed the American Health Care Act. The bill will now be sent to the U.S. Senate. Until this legislation is passed by the U.S. Senate
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IRS Updates 2017 ‘Pay or Play’ Penalty and Affordability Amounts
The IRS has updated its existing Q&As on the Affordable Care Act's employer shared responsibility ("pay or play") requirements to reflect adjustments to the pay or play penalty and affordability amounts. Those adjustments are as follows...
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How to Appeal a Marketplace Notice
Health Insurance Marketplaces are now sending letters to notify certain employers that one or more of their employees has been determined eligible for advance premium tax credits and cost-sharing reductions and has enrolled in a Marketplace plan. Bec
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New Individual Marketplace Open Enrollment Period Dates Announced
HHS has issued a final rule which, among other things, amends the timing of the annual Health Insurance Marketplace ("Marketplace") open enrollment period for the 2018 plan year and modifies the rules for Marketplace SEPs.
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New Expiration Date for Health Insurance Exchange Notices is April 30
The DOL's Employee Benefits Security Administration (EBSA) has extended the effective date of its model Health Insurance Exchange Notices through April 30, 2017. Previously, these model notices were set to expire on March 31, 2017.
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HHS Proposes Changes to Individual Insurance Market
The U.S Department of Health and Human Services has issued a proposed rule that would amend the timing of the annual Health Insurance Marketplace (“Marketplace”) open enrollment period for the 2018 plan year and increase pre-enrollment eligibility ve
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New Expiration Date for Health Insurance Exchange Notices is March 31, 2017
The U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) has extended the effective date of its model Health Insurance Exchange Notices through March 31, 2017. Previously, these model notices expired on February 28, 2017. No ot
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Small Businesses May Be Able to Keep Existing Health Coverage Through Calendar Year 2018
A previously extended transitional policy which allows health insurance issuers, at their option, to continue group coverage that would otherwise be terminated or cancelled has been extended further—to policy years beginning on or before October 1, 2
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How to Correct ACA Information Reporting Errors (Forms 1094 and 1095)
With the Affordable Care Act information reporting deadlines for the 2016 calendar year approaching, employers should confirm the accuracy of all information returns and correct any errors as soon as possible with both the IRS and their employees.
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3 Most Common ACA Tax Questions
The IRS offers news on trending topics and answers to questions it is hearing from taxpayers. The following reflects the most commonly asked questions that the IRS has been receiving regarding the Affordable Care Act (ACA):
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New Versions of SBC Template and Related Documents for Use On or After April 1
New versions of the Summary of Benefits and Coverage (SBC) template, instructions, uniform glossary, and related documents are required for use on or after April 1, 2017. Under the Affordable Care Act, group health plans and health insurance issuers
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5 Tips on Individual Shared Responsibility Payments
The Affordable Care Act's individual shared responsibility provision (also called the individual mandate) requires every individual to have minimum essential coverage (MEC) for each month, qualify for an exemption, or make a payment when filing his o
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