The Affordable Care Act (ACA) establishes under Section 4980H penalties for applicable large employers (ALEs), i.e., those with 50 or more full-time employees (FTEs) who do not: Offer coverage that … Continued
On February 21, 2020, the Internal Revenue Service (IRS) Office of Chief Counsel released a memorandum that eliminated the statute of limitations on pay-or-play penalty (a.k.a. the employer mandate) assessments … Continued
The IRS Office of Chief Counsel recently released an information letter regarding the employer shared responsibility (pay or play) penalties under the Affordable Care Act (ACA). This information letter confirms … Continued
Inside This Issue Cowden News Compliance Overview: Key HSA Features – 2019 Compliance Benefits Brief: 2019 Health Plan Compliance Calendar Industry News ACA Compliance Bulletin: Impact of Individual Coverage on … Continued
Cowden News From Boomers to Millennials: Workers’ Top 6 Benefits Needs Does Your Communication Style Cause Turbulence Industry News Pension De-Risking: A Primer for Governmental Sponsors House Committees Release ACA Replacement … Continued