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The Affordable Care Act (“ACA”) created new reporting requirements under Internal Revenue Code (“Code”) Sections 6055 and 6056. Under these new reporting rules, certain employers must provide information to the IRS about the medical plan coverage they offer (or do not offer) to their employees.

This model notice may, but is not required to, be used by an eligible organization to provide notice to the Secretary of Health and Human Services (HHS) that the eligible organization has a religious objection to coverage of all or a subset of contraceptive services, pursuant to 26 CFR 54.9815-2713A, 29 CFR 2590.715-2713A, and 45 CFR 147.131.

As employers head into open enrollment, they face a number of administrative responsibilities as well as new challenges under the Affordable Care Act. While there isn't a one-size-fits-all approach, the following guidelines address some of the issues employers should consider this open enrollment season.

Please find below a sample Waiver of Coverage Form that I created.  It can be used to evidence the employer's offer of coverage and the employee's waiver.

As we approach the end of 2014, employers are gearing up for the impact of the Patient Protection and Affordable Care Act’s (“PPACA”) employer shared responsibility provisions on their organizations which take effect as early as January 1, 2015 for some employers.

Last week, the IRS released Notice 2014-55 which provides additional permitted election changes for health coverage under Code Section 125 cafeteria plans. This notice provides two specific situations in which a cafeteria plan participant may wish to revoke, during a plan year, the employee's election for employer-sponsored health coverage under the cafeteria plan in order to purchase a Qualified Health Plan through a Marketplace.

MBPA could help save you thousands of dollars in health care premiums and avoid possible penalties!

On July 24, 2014, the IRS released Revenue Procedure 2014-37 to index the Affordable Care Act's (ACA) affordability percentages for 2015 under the employer mandate. The IRS also adjusted upward the income level under which employees are exempt from the ACA's individual mandate.

Transitional Rules for Employers with 50 to 99 Employees

One of the fundamental flaws of the Affordable Care Act is that, despite its name, it makes health insurance more expensive. Today, the Manhattan Institute released the most comprehensive analysis yet conducted of premiums under Obamacare for people who shop for coverage on their own. Here’s what we learned.