Reporting for Aggregated ALE Groups
Entities that are part of the same controlled group or affiliated service group under IRC §414 rules due to common...
HHS Guidance on Audio-Only Telehealth & Reproductive Care Privacy
The Department of Health and Human Services (HHS) issued several pieces of guidance related to compliance with the Health Insurance...
Affordability Safe Harbors
An employer is unlikely to know the employee’s household income, so the IRS provided three employer affordability safe harbors. When...
Reporting Offers of Coverage – 1A versus 1E
When reporting offers of coverage in Part II, Line 14 of the Form 1095-C, both codes 1A and 1E indicate...
Preparing for a HIPAA Audit – Steps Employers Should Take
A question we often receive from our current and prospective HIPAA clients is what they need to do to ensure...
Determining Applicable Large Employer (ALE) Status
All applicable large employers (ALEs) are required to offer medical coverage to full-time employees and their dependents and then report...
IRS Enforcement Efforts – Letter 226J (§4980H Requirements)
The IRS is now proposing §4980H (“Employer Mandate”) penalties for applicable large employers who appear to owe penalties for the...
2023 “Affordability” Percentage
In Revenue Procedure 2022-34, the IRS significantly decreased the affordability percentage from 9.61% to 9.12% for 2023. This percentage determines...
Biden Administration Extends National Emergency
Introduction On February 18, 2022, President Biden formally extended the COVID-19 National Emergency for up to another year. The National...
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