IRS Notice 2015-87 (“the Notice”) provided guidance in the form of questions and answers on certain group health plan provisions of the Affordable Care Act (ACA). ErisaALERT 2016-01 discussed the impact of opt-out incentives on ACA affordability. This ALERT discusses the impact of employer HRA contributions and flex credits on ACA affordability. Quick overview of […]
ACA, Affordability, flex credits, HRA, shared responsibilityWe previously covered the shared responsibility requirements in ErisaALERT 2012-13, 2013-01 and 2013-02. Many of the provisions in the proposed rule carry over to the final regulations. The regulations continue to be very complex and will require careful review as it relates to your particular situation. In this ALERT we will discuss some of the […]
ACA, shared responsibilityIn our last ErisaALERT we covered the basics of the shared responsibility requirements and provided highlights of the proposed regulations. In this ErisaALERT we will dig a little deeper into some aspects of the proposed guidance. At the end of the document is a glossary of some key terms. The proposed regulations are complex; there […]
ACA, shared responsibilityOn January 2, 2013 the IRS issued proposed regulations regarding Shared Responsibility Regarding Health Coverage. The proposed regulations offer some clarification, flexibility and transition rules. The material is complex and will be discussed in three ErisaALERTs. In this ErisaALERT, we will summarize key provisions of both the statute and the proposed regulations. In Part II […]
ACA, shared responsibility(c) 2015 Erisa Diagnostics - We focus on benefits, so you can focus on business