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Year-End Congressional & IRS Actions Affecting Affordable Care Act Rules

January 7, 2016


Before slipping away for the year-end recess, Congress enacted new laws, and the IRS issued ‎new ‎guidance, pertaining to a myriad of Affordable Care Act ("ACA") matters. As a welcomed ‎change, most of the actions ‎are favorable to employers. In this alert, Schwabe attorney Walter Miller describes the recent ACA developments in detail, including:

  • Postponement of the Cadillac Tax
  • Extension of ACA Form 1094-C reporting deadlines
  • New IRS guidance on calculation of hours of service for ACA full-time employee status
  • Clarification of restrictions on HRAs
  • Effect of opt-out payments on ACA affordability determination
  • Relaxation of health FSA carryover restrictions

To read more click here.


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