On February 21, 2025, the Internal Revenue Service (“IRS”) released Notice 2025-15 (the “Guidance”) providing guidance on an alternative method for furnishing Form 1095-C (and […]

On January 14, 2025, the Departments of Labor, Health and Human Services, and the Treasury (“the Departments”) issued FAQ Part 69 to clarify: NSA Background […]

The Department of Health & Human Services (“HHS”) recently announced the 2025 federal poverty guidelines which, amongother things, establish the federal poverty line (“FPL”) affordability safe harbor for purposes of the Affordable Care Act (“ACA”) employer mandate.

Congress passed two bills to reduce the burden of employer reporting related to the Affordable Care Act that President Biden signed into law on December 23, 2024. While small, these bills pack a big punch as they significantly reduce the employer (and carrier) responsibilities for Form 1095-C (and Form 1095-B) reporting.

On October 21, 2024, the Departments of Labor, Health and Human Services, and the Treasury (“the Departments”) issued FAQ Part 68, providing guidance on: *Pre-Exposure […]