As we turn the page to 2025, employers and HR professionals are turning their attention to ensuring compliance with the reporting and disclosure requirements of the Affordable Care Act (ACA). Traditionally, this process required preparing and mailing Forms 1095-B and 1095-C to all full-time employees—a time-consuming and labor-intensive task. In
Articles Discussing Health Care Reform.
Affordable Care Act Reporting Changes: Good News for Plan Sponsors
Congress recently passed the Employer Reporting Improvement Act and the Paperwork Burden Reduction Act (the Acts), which are now awaiting President
Affordable Care Act Proposed Rule Would Broaden Access to Over-the-Counter Contraception Without Cost Sharing
Employer-sponsored health plans would be required to cover over-the-counter contraception, including condoms and emergency contraception, without a prescription and without cost sharing under newly proposed Affordable Care Act (ACA) regulations.
HHS Issues New Version of Final Regulations Interpreting ACA Section 1557’s Anti-Discrimination Rules
“Final” Section 1557 Nondiscrimination Regulations – Round 3: Impact on Employer Health Plans
Background
Section 1557 is the non-discrimination provision of the Affordable Care Act (ACA). Section 1557, which has been in effect since 2010, is intended to prevent discrimination in certain health programs or activities that receive federal financial assistance. In May of 2024, the Department of Health and Human Services’ (HHS)
Compliance Corner: Determining Full-Time Employees for the ACA’s Employer Mandate
ACA-Required Coverage of Contraceptive Care Remains Agency Focus
Once again, the U.S. Departments of Labor, Health and Human Services, and the Treasury have issued guidance on the Affordable Care Act’s (ACA) required coverage of contraception without cost sharing, clarifying the permitted use of reasonable medical management techniques to set coverage limitations on contraceptive care.
ACA Affordability Updated: Rev. Proc. 2023-29
Under the Affordable Care Act (ACA), applicable large employers (ALEs) — i.e., those with, on average, fifty (50) or more full-time or full-time-equivalent employees in the preceding year — must offer in the following year affordable, minimum value group health plan coverage to their full-time employees and those employees’ dependents
Federal District Court’s Ruling on Affordable Care Act Preventive Care Eases Employer Burden—at Least for Now
Employers, at least for now, may have some relief from some of the Affordable Care Act (ACA) requirements to cover preventive care services without cost sharing under a nationwide injunction issued March 30, 2023, by a federal judge in Texas.
High Deductible Health Plans: First-Dollar Coverage of Telehealth Is Back
The Consolidated Appropriations Act, 2023 (CAA 2023) holds some welcome news for employers that offer a high deductible health plan (HDHP) option paired with a health savings account (HSA).
Deadline for Prescription Drug and Health Care Spending Reporting
The Consolidated Appropriations Act (CAA) adopted a new prescription drug reporting mandate on November 12, 2021. The mandate requires group health plans and group health insurers to submit prescription drug and health care spending reports to the Department of Labor, the Department of Health and Human Services, and the Internal Revenue Service (“the agencies”) on annual basis. Under the CAA, the following information must be reported to the agencies by December 27, 2022:
Self-Insured Health Plans: August 1st PCORI Fee Due Date is Rapidly Approaching
The Patient-Centered Outcomes Research Institute (“PCORI”) is an independent nonprofit research organization that funds comparative clinical research, among other things. PCORI is funded through annual fees — provided for in the Affordable Care Act — paid by insurers of fully-insured health plans and sponsors of self-insured health plans, including health
ACA Transparency in Coverage Disclosure Deadline for Health Plans Is Around the Corner. Are You (and Your Provider) Ready?
In 2020, the Centers for Medicare & Medicaid Services (CMS) released the Transparency in Coverage Final Rules (TiC Final Rules) which, among other things, require non-grandfathered group health plans to post on a public website certain plan pricing information in machine-readable files (MRFs) by July 1, 2022.
U.S. High Court Says No Emotional Distress Damages for Discrimination Under Rehab Act and ACA
The Supreme Court of the United States, on April 28, 2022, held that emotional distress damages are not available for private discrimination claims under the federal Rehabilitation Act of 1973 and the Affordable Care Act (ACA).
U.S. Supreme Court Bars Emotional Distress Damages Under Section 504, Title VI, Title IX, ACA
The U.S. Supreme Court ruled that emotional distress damages are not recoverable in private actions to enforce statutes authorized by the Spending Clause of the U.S. Constitution. Cummings v. Premier Rehab Keller, P.L.L.C., No. 20-219 (Apr. 28, 2022).