The IRS issued key extensions to looming 2016 information reporting deadlines for applicable large employers. This relief applies only to the deadlines for reporting the coverage that employers offered in 2015: The deadline for providing employee statements is extended to March 31, 2016 (from February 1, 2016). The deadline for filing 1094-Cs and 1095-Cs with … Continue Reading
The IRS issued Notice 2013-45 recently, the official guidance document explaining the one-year delay in the implementation of the employer pay-or-play penalties under the Patient Protection and Affordable Care Act (“PPACA”) health care reform. As announced in a Treasury blog, the IRS has delayed for one year the information reporting requirements (found in sections 6055 … Continue Reading
As described by my colleague Howard Bye-Torre in his client advisory published earlier today, Mark Mazur, Assistant Secretary for Tax Policy at the Treasury Department announced in a Tuesday blog post that the effective date for imposing employer pay-or-play penalties (also known “shared responsibility payments”) will be delayed by the IRS until 2015. The IRS is expected to issue official … Continue Reading
The Occupational Safety and Health Administration (OSHA) issued an interim final rule and request for comments regarding procedures for handling employee whistleblower complaints under the Affordable Care Act (ACA), Section 1558. This part of the ACA added a new Section 18c to the Fair Labor Standards Act (FLSA), which protects employees from retaliation for exercising certain … Continue Reading
As everyone who was not on Mars this summer knows, the U.S. Supreme Court issued a surprising and historic decision upholding key provisions of President Obama’s Affordable Care Act ("ACA"). To help employers navigate the requirements of the law now that it has the stamp of approval of the Supreme Court, and to provide other updates … Continue Reading
