Both reporting requirements have a delayed effective date of January 1, 2015 (originally effective January 1, 2014) with initial reporting and disclosure in 2016. In September, 2013, the IRS issued proposed regulations regarding ALE reporting as well as MEC reporting which modify the statutory language but leave the door open for increased reporting requirements. Refer […]
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ErisaALERT 2013-03 PCORI fee revisited
Plan sponsors intending to use the Form 5500 method for counting covered lives for the PCORI fee, take note! If you have a self-insured health plan subject to the PCORI fee with a calendar year plan year and intend to use the Form 5500 method to count covered lives, you cannot utilize the 2 ½ […]
ACA, Form 5500ErisaALERT 2009-02 Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA) and American Recovery and Reinvestment Act of 2009 (ARRA)
ErisaALERT March 2009 Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA) and American Recovery and Reinvestment Act of 2009 (ARRA) The Act CHIPRA provides that a group health plan is required to permit an employee who is eligible, but not enrolled, for coverage under the terms of the plan to enroll for coverage under […]
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