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Tag Archives: IRS
What to do about ACA Reporting
I have been advising employers to wait until February 1, 2017 before starting work on the 2016 1094 and 1095 forms. My hope was that, based upon all of the campaign rhetoric, the ACA reporting obligations would either be further … Continue reading
Posted in Patient Protection and Affordable Care Act
Tagged 1094, 1095, ACA, ACA Reporting, IRS
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Yellow Light (Again): IRS Extends ACA Deadline to Furnish Forms
On November 18, 2016, the IRS extended the due date for employers to furnish 2016 Form 1095-B and Form 1095-C to individuals from January 31, 2017 until March 2, 2017. The IRS stated that the extension is appropriate because a … Continue reading
Yellow Light: IRS Delays Reporting Requirements Again!
Earlier today, the IRS announced an extension of the due dates for IRS Forms 1094 and 1095. In IRS Notice 2016-4, the IRS states that employers are not required to furnish individuals with either Form 1095-B or 1095-C until March … Continue reading
Skinny Plans Do Not Provide Minimum Value Coverage
In an announcement made November 4th, the Internal Revenue Service (IRS) issued guidance indicating that “skinny plans” will not help employers avoid all of the “play or pay” penalties under the Affordable Care Act. In Notice 2014-69, the IRS states … Continue reading
Posted in Patient Protection and Affordable Care Act
Tagged Affordable Care Act, IRS, Skinny Plans
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State and 39 schools ask court to spare them from employer mandate
Below is a news release issued from the Office of the Indiana Attorney General: FOR IMMEDIATE RELEASE: Thursday, October 9, 2014 State and 39 schools ask court to spare them from employer mandate AG: Federal court hears arguments in legal … Continue reading
New 1023-EZ Form
On July 1, 2014, the IRS introduced Form 1023-EZ. This form is a shorter (only three pages) version of Form 1023 (26 pages), which is the application used by charities seeking recognition of tax-exempt status under section 501(c)(3) of the … Continue reading
Posted in Uncategorized
Tagged 1023-EZ Form, 501(c)(3), Form 1023, IRS, tax-exempt status
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Form 5500 Late Filing Relief
On May 9, 2014, the IRS issued two new guidance items concerning late-filing relief programs related to Form 5500. One of the guidance items, Revenue Procedure 2014-32, created a one-year pilot program providing penalty relief to plan administrators who fail … Continue reading
Qualified retirement plans and same-sex marriages
Subsequent to the June 26, 2013 U.S. Supreme Court’s Windsor ruling, in which the Court held that same-sex marriages must be recognized under federal tax laws, the IRS and Department of Labor (“DOL”), respectively issued guidance concerning the impact of … Continue reading
Posted in Qualified Retirement Plans
Tagged 2013, 2014, amended plans, December 31, Department of Labor, Internal Revenue Service, IRS, June 26, Notice 2014-19, Notice 2014-37, qualified retirement plans, same-sex couple, same-sex marriage, United States Supreme Court, Windsor, Windsor ruling
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Adjustments to the Cadillac Tax Threshold Amounts
Beginning in 2018, an excise tax will be imposed on the value of health insurance benefits exceeding the applicable threshold. As noted in our earlier post, if a health plan exceeds the applicable threshold, the 40% excise tax will be … Continue reading
Posted in Health Plans, Patient Protection and Affordable Care Act
Tagged adjustment, Blue Cross/Blue Shield, cadillac tax, COLA, cost-of-living adjustment, excise tax, Federal Employees Health Benefits Plan, health care reform, health cost adjustment percentage, health insurance, health insurance coverage, Internal Revenue Service, IRS, Patient Protection and Affordable Care Act, threshold amount
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IRS Snubs Public Schools On Employer Penalties
The Internal Revenue Service issued final regulations on February 10, 2014 regarding the employer penalties under the Patient Protection and Affordable Care Act (“PPACA”). A copy of the final regulations is available here. Over the past year, Indiana public school … Continue reading
Posted in Patient Protection and Affordable Care Act
Tagged 30 hour full-time threshold, 30 hours of service, ACA, averaging hours, coach, Education Week, Employer penalties, employment break period rull, final regulations, Final rules, Indiana public schools, IRS, measurement period, Patient Protection and Affordable Care Act, PPACA, stability period
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