Among the many requirements imposed by the Affordable Care Act, none are more controversial than the excise tax to be imposed on expensive health plans. This provision of the law, commonly known as the “Cadillac Tax,” would impose a 40% excise tax on group health plans to the extent their total annual premium costs exceed
Employee Benefits
FAQs Regarding the ACA’s Employer Reporting Requirements
By Sarah K. Ivy on
Posted in Employee Benefits
The employer reporting requirements under The Patient Protection and Affordable Care Act (the “ACA”) are generally effective beginning January 1, 2015, with the applicable first reports filed in early 2016. The purpose of the reporting requirements – particularly those relating to employers – is to enforce the pay or play provisions of the ACA. Therefore, accurate and timely completion of the required Forms 1094-C and 1095-C is necessary to ensure penalties are not imposed. As the reporting deadline looms, many employers still have questions regarding the ACA’s reporting requirements and how best to comply with those requirements. …
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Feds Define Which “Closely Held Corporations” Are Eligible to Opt Out of Contraception Mandate Under ACA
By Eric Athey on
Posted in Employee Benefits
One year ago, the U.S. Supreme Court ruled in the case of Burwell v. Hobby Lobby Stores, Inc. et al, that for-profit closely held corporations must be permitted to opt out of the Affordable Care Act’s contraception mandate on religious grounds. As discussed in our July 7, 2014 blog post, the Hobby Lobby…
Workers’ Compensation Act Applies to UC Claims
By Gina McAndrew on
In a case of first impression, the Pennsylvania Commonwealth Court recently issued an opinion examining the standards applicable to a claimant’s behavior when the claimant is receiving workers’ compensation benefits and has filed for unemployment compensation.
By way of background, the claimant suffered a brain injury at work and received workers’ compensation benefits. Several months…
What Does The Supreme Court’s Same-Sex Marriage Decision Mean For Your Employee Benefits?
By Sarah K. Ivy on
Posted in Employee Benefits
Our very own Employee Benefits Attorney Sarah K. Ivy spoke to PennLive about the United States Supreme Court’s recent ruling making same-sex marriage legal nationwide. While many questions still exist about the meaning of the ruling, Sarah answered a number of questions about the case, including implications for employee benefit plans. Check out the article…
ACA Update: Supreme Court Rules that Federal Insurance Exchanges May Issue Tax Subsidies
By Eric Athey on
Posted in Employee Benefits
Earlier today, the U.S. Supreme Court issued its decision in King v. Burwell, ruling that Section 36B of the Patient Protection and Affordable Care Act (“ACA”) authorizes insurance exchanges run by the federal government to issue tax subsidies like their state-run counterparts. The 6-3 decision was authored by Chief Justice Roberts, an appointee of President George W. Bush.
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Feds Tighten the Belt on “Skinny Plans” and Other ACA Workarounds
By Lee Tankle on
Posted in Employee Benefits
On January 1, 2015, employers with 100 or more “full-time equivalents” will be subject to the “Pay or Play” regulations under the Affordable Care Act (“ACA”). Over the past few years, many consultants have sought to identify loopholes in the law and lower-cost strategies for complying. Unfortunately for employers who were banking on these “workarounds,” the Internal Revenue Service and the U.S. Department of Labor both issued guidance this week dismissing several of the more aggressive strategies that have garnered attention in the press.
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Halbig v. Burwell: A Death Blow for the Affordable Care Act?
By Lee Tankle on
Posted in Employee Benefits
Earlier today, a three-judge panel of the U.S. Court of Appeals for the District of Columbia Circuit ruled in Halbig v. Burwell that the Affordable Care Act (ACA) authorizes the issuance of tax credits to assist individuals to purchase health coverage only on state-run exchanges. On the same day, a panel of the U.S. Court of Appeals for the Fourth Circuit reached the opposite conclusion in King v. Burwell, holding that ACA tax credits were also available to participants in federally-run exchanges.
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Key Questions Left in the Wake of the Supreme Court’s Hobby Lobby Decision
By Lee Tankle on
Posted in Employee Benefits
On June 30, 2014, the U.S. Supreme Court held in Burwell v. Hobby Lobby Stores, Inc. et al., that the Affordable Care Act’s “contraceptive mandate”, as applied to “closely held corporations”, violates the Religious Freedom Restoration Act (RFRA). Much has been written about the decision authored by Justice Alito and its impact on the rights of corporations. However, most employers are still seeking clarity in terms of how the decision impacts their group health plans.
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Federal Judge Strikes Down Pennsylvania Same-Sex Marriage Ban
By Lee Tankle on
Posted in Employee Benefits
Earlier today, Harrisburg-based Federal District Court Judge John E. Jones, III, struck down Pennsylvania’s ban on same-sex marriage. In this landmark ruling, Jones concluded that “same-sex couples who seek to marry in Pennsylvania may do so, and already married same-sex couples will be recognized as such in the Commonwealth.”…
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