Affordable Care Act

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect amended requirements regarding reporting and furnishing of Forms 1095-C, and IRS Revenue Ruling 2025-4 guidance regarding the tax treatment of state paid family and medical leave, effective January 1, 2025.

• Type:

  Employment Law Guide

  Compliance, Reporting and Disclosure Requirements: Federal

  Updated to reflect Mental Health Parity Final Rule requirements, effective January 1, 2025.

• Type:

  Employment Law Guide

  Health Information and Privacy (HIPAA): Federal

  Updated to reflect Privacy Rule amendment prohibiting the disclosure of personal reproductive health care information, effective December 23, 2024.. 

• Type:

  Employment Law Guide

  Health Care Benefits: Federal

  Updated to reflect pay or play penalties for 2025.

• Type:

  Interactive Flowcharts

  Determine Responsibility for Information Reporting Under the Affordable Care Act (ACA)

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  FAQs

  What steps should an employer take to electronically file Section 6055 or Section 6056 information returns?

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  Interactive Flowcharts

  Determine If a Penalty Is Owed Under the Affordable Care Act

  Updated to reflect the inflation-adjusted "pay or play" penalties for 2024.

• Type:

  FAQs

  What penalties apply if an employer fails to timely file required information under Sections 6055 and 6056?

  Updated to reflect the inflation-adjusted penalty for 2024.

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that offers health coverage that is not considered affordable or does not provide minimum value?

  Updated to reflect the inflation-adjusted penalty for 2024.

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that does not offer health coverage?

  Updated to reflect the inflation-adjusted penalty for 2024.