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Once again (in Notice 2018-94) the IRS has extended the deadline for furnishing Forms 1095-B and 1095-C to individuals from January 31 to March 4, 2019.  The notice does not extend the due date for filing Forms 1094-B and 1094-C (and accompanying Form 1095s) with the IRS. Accordingly, the deadline remains February 28, 2019, for paper filings, and April 1, 2019, for electronic filings.   For more information on the 1095 and 1094 reporting requirement... Read more
The Affordable Care Act established the Patient-Centered Outcomes Research Institute (PCORI) to explore the effectiveness, risks and benefits of medical treatments. The fees are to be collected for plan years and policy years that end after September 30, 2012, and before October 1, 2019.  All non-excepted employer sponsored health plans need to pay PCORI Fees by July 31st.  If the plan is fully insured, the carrier is responsible for paying the fee. If the pla... Read more
Forms 1094/1095-B (B Forms) and Forms 1094/1095-C (C Forms), and related instructions, for the 2018 tax year have been released and are provided below. Employers Subject to Reporting Applicable large employers (ALEs), who are in general, entities that employed 50 or more full-time and full-time-equivalent employees in 2017, are required to report information about the health coverage they offered or did not offer to employees for 2018. To meet this reporting... Read more
On June 19th, 2018, the Department of Labor released final rules allowing for expanded availability of Association Health Plans (AHPs), typically for small employers.  The rule establishes a broader definition of eligible employers that can join an association to be under a single group health plan.  Allowing for small employers, including those that are self-employed, to come together based on geography or industry to gain access to healthcare coverage similar... Read more
On October 12, 2017 President Trump signed an Executive Order intended to promote healthcare choice and competition across the United States.  The order instructs the Secretary of Labor, within 60 days, to issue a regulation expanding the availability of association health plans (AHPs).  It also instructs the Departments of Labor, Health and Human Services, and Treasury to issue two regulations to: expand the availability of short term (temporary) hea... Read more
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