Labor & Employment Developments Blog

Once again, the IRS extended the due date for certain 2019 ACA information reporting requirements in Notice 2019-63. The due date for furnishing Form 1095-C (and 1095-B) to employees is extended from January 31, 2020, to March 2, 2020. (The due date for filing with the IRS remains unchanged at February 28, 2020, or March 31, 2020, if filing electronically). In addition, the IRS will not impose a penalty for failure to furnish Form 1095-C to any employee enrolled in an ALE member's self-insured health plan who is not a full-time employee for any month of 2019 if certain conditions are met ...

Has your employee sought premium tax credits (PTCs) for coverage under a health insurance marketplace? If so, this could be an opportunity for you to reduce your ACA penalty risk. When an employer receives notice from a health insurance marketplace that an individual is eligible for PTCs, the best course of action is to read the notice carefully and ask plenty of questions: What is the deadline to appeal? Is this individual still an employee? Are you an applicable large employer under the ACA? Is the employee full-time or part-time?  Was affordable, minimum value coverage offered to ...

The Justice Department filed a letter in the Fifth Circuit Court of Appeals on March 25, 2019 (Letter) supporting the decision of a Texas District Court ruling that the Affordable Care Act (“ACA”) is unconstitutional.  In its ruling (Ruling), the District Court held the individual mandate under the ACA is unconstitutional given the passage of the Tax Cuts and Jobs Act of 2017.  The court further held that the remaining provisions of the ACA are also unconstitutional because those provisions cannot be severed from the individual mandate.  The Justice Department intends to file a ...