Are Your Coaches and Adjuncts Full time According to the Affordable Care Act?
|
|
- Lindsey Moody
- 6 years ago
- Views:
Transcription
1 ASSOCIATION OF CHIEF HUMAN RESOURCE OFFICERS 2014 FALL INSTITUTE (ACHRO) Are Your Coaches and Adjuncts Full time According to the Affordable Care Act? 10/22/2014 PRESENTED BY: Heather DeBlanc & Cindy Vyskocil
2
3 Are Your Coaches & Adjuncts Full-Time According to the Affordable Care Act? Association of Chief Human Resource Officers Fall 2014 Institute (ACHRO) October 22, 2014 Presented By: Heather DeBlanc and Cindy Vyskocil Disclaimer Information contained in this presentation is general information and information based upon LBCC s assessment of its current collective bargaining language, administrative regulations, and current hiring practices. Implications for your District may differ based upon your administrative regulations, collective bargaining agreements, and hiring practices. The ACA is new and continues to change as regulations and guidance are released. You should consult with your legal counsel before adopting any of the following business practices. 22 Overview Large Employer Mandate Overview Calculating Hours of Service Adjuncts, Coaches, Short Term Temps Monthly Measurement Method Look Back Measurement Method 33 1
4 Large Employer Mandate: Overview Effective January 1, 2015 (was 2014) Large Employers Trigger: FT employee purchases subsidized coverage in exchange (Penalty A) Employer does not offer minimum essential coverage to substantially all FT employees & dependents; or (Penalty B) Coverage is unaffordable or doesn t provide minimum value SOME TRANSITION RELIEF AVAILABLE 44 To Avoid Penalty A Must Offer Coverage to Substantially All Full-Time Employees & their Dependents For employees who opt out, make yearly offer of coverage. 55 Employer Mandate: Avoiding Penalties Substantially All = 95% of full-time employees Margin of error Dependents Children up to age 26 (but not stepchild or foster child) Not spouses In 2015 only transition relief means that substantially all is only 70% 66 2
5 How Much is Penalty A (Failure to Offer Coverage)? Penalty A = $166.67/month x (# of Full-time employees employed during that month less 30 (less 80 in 2015 only)) $166.67/mo. ($2,000/yr) = Applicable Payment Amount per month in 2014 Amount adjusts annually 77 How to Avoid Penalty B? To Avoid Penalty B Offer Affordable Coverage that Provides Minimum Value to full-time employees Employee may receive subsidy in exchange when: Employee s share of the premium for the employer s lowest cost, self-only plan is more than 9.56% of household income. 88 Affordability Safe Harbors Employee premium contribution toward lowest cost self-only plan is no more than 9.5% of: 1. Form W-2 (use Box 1 wages) 2. Rate of Pay (hourly rate x 130 or monthly salary) 3. Federal Poverty Line (monthly FPL) 99 3
6 How much is Penalty B (Unaffordable Coverage)? Monthly penalty is lesser of: Penalty A OR Penalty B = $250 x # of FT employees receiving subsidy during that month Key Who is Full-Time? Offer of coverage Affordability determination Calculation of Penalties Reporting & Employee Statements Forms 1095C (one for each full-time & covered employee) Form 1094C (transmittal) (Penalties = $100 per return/statement) Calculating Hours of Service 4
7 What is an Hour of Service? Each hour employee is paid or entitled to payment for performance of duties; & Each hour employee is paid or entitled to pay during time for which no duties are performed (i.e. vacation, holiday, illness, incapacity, military duty, leave, jury duty, layoff) Basic Rule Calculating Hours of Service Hourly hours of service Non-hourly 3 methods: 1. Hours of service 2. Days worked equivalency (8hr/day for each day entitled to pay/req d to be credited with an hour of service) 3. Weeks worked equivalency (40hr/wk for each week entitled to pay/req d to be credited with an hour of service) Volunteers Do not include hours worked by bona fide volunteers Bona fide volunteer = Government entity, 501(c) or 501(a) organization Only compensation allowed is reimbursement for reasonable expenses or reasonable benefits/fees customarily paid
8 Student Employees No exception for graduate assistants, research assistants, TA s, resident advisors, etc. Hours paid or entitled to payment will count unless subsidized through Federal work study program (or a state or local government s equivalent). Student Worker Exemption Act of 2014 & Student Job Protection Act of 2014 (H.R. 5262; HR 5298; pending legislation to exempt students from definition of employee) Student Employees Do not include: hours for Federal work-study program (or state or local government equivalent program) unpaid extern/intern hours paid extern/intern hours for an outside employer (these hours do not count for the District) Include: all other hours of service for which student is paid or entitled to payment Adjunct Faculty Members Final regulations call for a reasonable method to credit hours of service Not reasonable to give credit for class time only, even if adjuncts are compensated per course or per credit hour Must credit non-classroom activities such as class preparation, grading papers and exams and counseling students
9 Reasonable Method of Crediting Adjunct Hours IRS example: 2.25 hours of service per week for each hour of teaching or classroom time to account for prep & grading; PLUS 1.00 hour of service per week for each additional hour (such as required office hours or required attendance at faculty meetings) IRS Example: For each 1 hour lecture, add 1.25 hours for preparation/grading = 2.25 hours of service Formula: H=2.25U U is units taught H is Hours of Service (30 Hours of Service = Units) Add required ancillary duties, office hours Add stipend work Reasonable Method of Crediting Adjunct Hours Educational institutions may also use other reasonable methods for determining the number of hours of service for adjunct faculty Commenters noted a wide variation of work patterns, duties, and circumstances apply in different institutions, academic disciplines, and departments, and apply to different courses and individuals, and that this might factor into the reasonableness of a particular method of crediting hours of service. 79 Fed.Reg. 8544,
10 Other Option for Reasonable Method Review collective bargaining agreements and other personnel rules for any guidance on classroom prep and ancillary duties Classes with lower LHE/Units might use lesser than 2.25 factor? Goal is to capture Hours of Service Most Conservative Use IRS Example LBCC Calculating Hours Instructional hours must be calculated to include prep time and grading therefore ACA requires each instructional hour be multiplied by 2.25 Example: IA Basketball Class is listed in catalog as having 11.3 teaching hours per week 11.3 x 2.25 = (ACA hours per week) Non-instructional hours are calculated hour for hour (competition, travel to and from, recruiting etc.) 2 hours recruiting = 2 hours Calculation of hours must include ALL hours worked for each employee (instructional + non-instructional) Coaches Paid via stipend Assign not to exceed hours to stipend work Reasonable determination of hours Cannot likely be treated as volunteer during the off-season if performing duties relating to coaching
11 LBCC Part-Time Head Coaches Permitted to work one Inter-collegiate Athletics Class per semester (11 weekly lecture hours x 2.25 = 24.75) Developed and signed (annual) employment contract for stipend amount to define duties and compensate each coach for ancillary coaching duties over a 12-month period (350 hours) (If creating stipends or making a change to an existing stipend, it must be negotiated because it falls under the purview of collective bargaining) NOTE: If paid for ancillary duties seek legal opinion as to whether or not payment for ancillary duties could include prep for practice (Intercollegiate Athletics Class) Options: Determining Full-Time Employees Monthly Measurement Method Average 30 hours of service per week in any given month (130 hours per month if counting each calendar day) If using weekly periods (use weekly rule) 4 weekly periods/month, 120 hours = full-time 5 weekly periods/month, 150 hours = full-time Look Back Measurement Method Safe Harbor Average 30 hours of service per week over a Standard Measurement Period (up to 12 mo) Apply same method to all ee in reasonable category: Represented v. Unrepresented Each Bargaining Unit Salaried v. Hourly Monthly Measurement Method 9
12 Monthly Measurement Method Do not use averaging method for Special Unpaid Leave Employment Break Periods Re-hire rules apply Full-time ee treated as continuing must be offered coverage by 1 st day of calendar month after resuming service to avoid penalties. No exceptions for seasonal/variable hour Weekly Rule 4 weeks (120 hours = full time) Sun Mon Tues Wed Thurs Fri Sat Weekly Rule 5 weeks (150 hours = full time) Sun Mon Tues Wed Thurs Fri Sat
13 Look Back Measurement Method 2 Purposes to Safe Harbor 1. Identify who is full-time for purposes of IRS reporting. 2. Identify who is full-time for purposes of determining who qualifies for coverage. Know the purpose for which you are using the Safe Harbor. Labor relations implications Legal Restrictions Timing & Length of Periods Ongoing employees Standard Measurement Period Administrative Period Stability Period New Variable Hour, Part-Time, Seasonal employees Initial Measurement Period Administrative Period Stability Period Comply with legal requirements when setting up the periods
14 Look Back Measurement Method Safe Harbor New Employee Full-time Part-time Variable Hour Seasonal Ongoing Employee employed for one entire standard measurement period July Plan Year - Ongoing October Plan Year - Ongoing
15 Calendar Year Initial MP New Employees New Start Date, Ask: Does employer reasonably expect employee to average 30 or more hours of service per week over the initial measurement period? What does reasonably expect mean? Reasonably Expected to be Full-Time? Fact-Sensitive Analysis (at start date): Is employee replacing one who was full-time? Extent to which employees in same or comparable positions are full-time? Job Advertised? Job Description? How communicated to employee?
16 If Reasonably Expected to be Full-Time, then If not offered coverage within first 3 months, employer will be subject to potential penalty during those first 3 months with regard to that employee Employee May Trigger Penalty Employee Will Be Included in any Full-Time count under ACA during those months Not Reasonably Expected to be Full-Time Seasonal = an employee who is hired into a position for which the customary annual employment is 6 months or less. Part-Time = anticipated to average less than 30 hrs of service/wk Variable Hour = at start date cannot determine whether employee will average 30 hrs of service/wk b/c hours are variable or uncertain. Cannot take into account likelihood of termination before end of initial measurement period New Variable Hour, Seasonal or Part-Time Employees Start measuring hours of service under Initial Measurement Period (IMP) Will not be treated as full-time during IMP Will not trigger a penalty during IMP Even if they hit 130 hours of service/month during any month of IMP If hit 1560 hours of service during year, then they will be full-time for following Stability Period
17 Rehires as New Employees? A rehire may be treated as a new EE if 26 consecutive wks. of no qualifying hours, OR Parity Rule: The break in service is at least 4 wks. long and the break is longer than the preceding period of service. Not a new EE If cannot qualify as new hire under above calculation, then the individual s previously used SMP and SP continue to apply, as if there were no break in service Special Unpaid Leave Only 3 types of Special Unpaid Leave: Family and Medical Leave Act (FMLA) USERRA (military leave) Jury duty Treated as a continuing employee upon return Employee cannot be penalized for protected leave period Special Unpaid Leave Averaging Method: 1. Exclude special unpaid leave/break period and apply average over entire measurement period; or 2. Impute hours of service for the special unpaid leave/break period at a rate equal to average weekly hours of service for weeks
18 Employment Break Periods Break of less than 26 consecutive weeks Cannot take into account the likelihood of an employment break period in determining the reasonable expectation of hours of service for a new employee School employees cannot lose full-time status simply because they do not have hours of service during academic breaks Employment Break Periods An employment break period is a period of at least four consecutive weeks with no hours of service Special unpaid leave (FMLA, USERRA, jury duty) does not count as a break in service Calculating Hours of Service Over the Employment Break Period Do rehire rule analysis first. If not a rehire, then look to these rules. Determine the employee s average hours of service during non-break period and not part of any period of Special Unpaid Leave ( Average Weekly Hours of Service )
19 Calculating Hours of Service Over the Employment Break Period Identify the number of weeks during the Employment Break Period (EBP): (W) Multiply (W) by the Average Weekly Hours of Service = (Total EBP Hours) Add the Total EBP Hours (or if the Total EBP Hours are more than 501, then add 501) to the number of Hours of Service the employee accrued for that portion of the measurement period that is not part of the Employment Break Period (and not part of any period of Special Unpaid Leave) = (Total Hours of Service) LBCC - Implications to Athletics Analysis and Accounting of PT Head Coaches Ancillary Duties in Terms of Hours Worked (weekend practice, tourneys, recruiting, watching film, travel to games, etc.) Analysis and Accounting of PT Head Coaches Teaching Schedules (1 teaching hour = 2.25 hours) Analysis and Accounting of Assistant Coaching Hours and Teaching Assignments Conversion of Stipends to Hours and Hourly Rate Calculating and Monitoring of ALL Combined Hours for Every Coach and Assistant Coach How to Prepare? Analyze Affordability Set up Measurement Method Set Up Tracking System for Hours Identify Reasonable Calculation for Adjuncts Assign Hours to Stipend Assignments Train Personnel Create Documentation of the Above!
20 Questions? Heather DeBlanc Attorney Los Angeles Office Cindy Vyskocil Associate Vice President, Human Resources Long Beach City College
Preparing the Large Employer for the Affordable Care Act's Penalties
Preparing the Large Employer for the Affordable Care Act's Penalties Presented By: Heather DeBlanc, Jerry Healy and Diane Fiero (Asst. Superintendent, VP HR for Santa Clarita CCD) ACA Mandates Individual
More informationFinal Employer Play or Pay Mandate Guidance: Employer Action Needed
Employee Benefits & Executive Compensation Alert March 2014 Final Employer Play or Pay Mandate Guidance: Employer Action Needed The federal health care reform law enacted in 2010, known as the Affordable
More informationShared Responsibility for Employers Regarding Health Coverage The Pay or Play Rules. Mary Powell & Brian Gilmore March 4, 2014
Shared Responsibility for Employers Regarding Health Coverage The Pay or Play Rules Mary Powell & Brian Gilmore March 4, 2014 Introduction On December 28, 2012, the Department of Treasury/IRS issued proposed
More informationKey Considerations in Avoiding and Calculating Penalties Pursuant to the Employer Shared Responsibility Mandate. Benefits & Human Resources Consulting
in Avoiding and Employer Shared Benefits & Human Resources Consulting Since 2010, most employers have implemented changes to their group health plans as required under the Patient Protection and Affordable
More informationThe Affordable Care Act: The Employer Shared Responsibility Penalty & Educational Institutions
The Affordable Care Act: The Employer Shared Responsibility Penalty & Educational Institutions March 4, 2014 Oklahoma CUPA-HR Spring Conference Copyright 2014 by The Segal Group, Inc. All rights reserved.
More informationCabrillo College ACA Overview. May 2015
Cabrillo College ACA Overview May 2015 PURPOSE OF HEALTH CARE REFORM Improve access to healthcare Require health insurance Larger employers must offer comprehensive, affordable coverage Create healthcare
More informationAgenda. Counting Hours Under the Final Rules. Counting Hours Under the Final
Counting Hours Under the Final Rules COMPLIANCE CONSULTING MARCH 2014 Agenda Refresher Cl Calculating lti Hours of Service Identifying Full Time Employees Monthly Measurement Method Look Back Method Special
More informationAgenda Item C.1 DISCUSSION /ACTION ITEM Meeting Date: June 17, 2014
CPMS Agenda Item C.1 DISCUSSION /ACTION ITEM Meeting Date: June 17, 2014 TO: FROM: Mayor and Councilmembers Michelle Greene, Interim City Manager CONTACT: Heidi Aten, Senior Management Analyst SUBJECT:
More informationHealth Care Reform Pay or Play Rules Applicable to Colleges and Universities. May 17, Patrick M. Allen
Health Care Reform Pay or Play Rules Applicable to Colleges and Universities May 17, 2013 Patrick M. Allen Health Care Reform: An Overview Phase I: 2010 2013 New patient protections Administrative changes
More informationHealth Care Reform and Higher Education: The Survey Course September 28, 2017
Health Care Reform and Higher Education: The Survey Course September 28, 2017 Agenda Health Care Reform ACA Employer Mandate Overview Employer Mandate Penalties Categorizing Employees Compliance Strategies
More informationNDUS ACA Eligibility Criteria, Draft 10/28/14
NDUS ACA Eligibility Criteria, Draft 10/28/14 1. Applicable Large Employer a. State of ND has determined that it is an applicable large employer b. Notified by OMB and PERS on 7/2/14 that the State of
More informationRevised September 2016 WHAT COUNTS AS AN HOUR OF SERVICE?
Revised September 2016 WHAT COUNTS AS AN HOUR OF SERVICE? Under the Patient Protection and Affordable Care Act ( PPACA ), an employee s status for purposes of the Employer Shared Responsibility requirement
More informationVEHI FAQ. General Questions & Answers about the Affordable Care Act
VEHI FAQ General Questions & Answers about the Affordable Care Act Updated August, 2014 This VEHI FAQ has been updated to reflect recently released guidance on affordability provisions of the ACA. These
More informationHEALTH CARE REFORM: EMPLOYER SHARED RESPONSIBILITY RULES
HEALTH CARE REFORM: EMPLOYER SHARED RESPONSIBILITY RULES The Affordable Care Act (ACA) requires applicable large employers (ALEs) to offer affordable, minimum value health coverage to their full-time employees
More informationCalculating Hours of Service Under the Affordable Care Act
Calculating Hours of Service Under the Affordable Care Act Compliance with the federal Patient Protection and Affordable Care Act (ACA) will necessitate accounting for work and leave time for all employees.
More informationEmployer Mandate Report
Employer Mandate Report 1 NOTE: The materials and opinions presented by the speaker at this program represent the speaker s views, are for educational and informational purposes only, are not intended
More informationIssue Fifty-Seven February 2013
Issue Fifty-Seven February 2013 February 13, 2013 The IRS recently released a Notice of Proposed Rule Making clarifying employers shared health care reform responsibilities. The notice covers many of the
More informationQ&A from Assurex Global Webinar "Final ACA Regulations on How to Define Full-Time Employees" May 22, 2014
Q: 4980H(a) penalty - $166.67 per mo per employee not counting A: Yes, that's correct for 2015 on a monthly basis; it would be necessary to multiply that amount first 80 in 2015. We have over 100 FTE's
More informationHealth Care Reform Beyond the Basics. Ross Manson, Principal Fargo, ND
Health Care Reform Beyond the Basics Ross Manson, Principal rmanson@eidebailly.com Fargo, ND 1 Health Care Reform EMPLOYER BASICS Employers key number is > 50 = Large Employer and subject to penalties
More informationAFFORDABLE CARE ACT EMPLOYER SHARED RESPONSIBILITY PROVISION PLAY OR PAY
AFFORDABLE CARE ACT EMPLOYER SHARED RESPONSIBILITY PROVISION PLAY OR PAY The Affordable Care Act s Employer Shared Responsibility (ESR) provision often called the Employer Mandate or Play or Pay requires
More informationEmployee Benefits Series. Health Care Reform "Pay or Play" Toolkit for Employers
Employee Benefits Series Health Care Reform "Pay or Play" Toolkit for Employers INTRODUCTION The employer shared responsibility provisions under Health Care Reform (also known as "pay or play") apply to
More informationACA Compliance Briefing for Self-Insured Employers. Part 2 ( Deep Dive on Pay or Play) John Hickman, Esq. 4980H In a Nutshell
1 ACA Compliance Briefing for Self-Insured Employers Part 2 ( Deep Dive on Pay or Play) Atlanta Office One Atlantic Center 1201 West Peachtree Street Atlanta, Georgia 30309-3424 (404) 881-7885 John Hickman,
More information1/25/2014 PRESENTED BY: Heather DeBlanc 153 TOWNSEND STREET, SUITE 520 SAN FRANCISCO, CALIFORNIA T: (415) F: (415)
6033 WEST CENTURY BOULEVARD, 5 TH FLOOR LOS ANGELES, CALIFORNIA 90045 T: (310) 981-2000 F: (310) 337-0837 153 TOWNSEND STREET, SUITE 520 SAN FRANCISCO, CALIFORNIA 94107 T: (415) 512-3000 F: (415) 856-0306
More informationHealth Care Reform Simplifying Reform - Issue date Feb. 14, 2014
Simplifying Insurance Benefit Services Health Care Reform Simplifying Reform - Issue date Feb. 14, 2014 Employer Shared Responsibility Final Regulations- Transitions Rules and Other Important New Guidance
More informationThe Affordable Care Act (ACA) Shared Responsibility Mandate
1 The Affordable Care Act (ACA) Shared Responsibility Mandate 2 Shared Responsibility Mandate If employer offers healthcare coverage, then Must be offered to essentially all full-time employees Must be
More informationPrompt action required by employers on health care reform: IRS issues play or pay regulations
JANUARY 16, 2013 Prompt action required by employers on health care reform: IRS issues play or pay regulations By Kate Ulrich Saracene, Tonie Bitseff and Thomas J. McCord The deadline for compliance with
More informationPlay or Pay Under Health Care Reform: Size Matters. Important Things to Remember
Play or Pay Under Health Care Reform: Size Matters April 3, 2014 Presented By Darcy L. Hitesman, Esq. 763 503 6620 www.hitesmanlaw.com IRS Circular 230 Disclosure: To insure compliance with Treasury Regulations,
More informationSHARED RESPONSIBILITY PENALTIES UNDER ACA
SHARED RESPONSIBILITY PENALTIES UNDER ACA What Employers Need to Know Before January, 2014 April 11, 2013 Copyright 2013 by The Segal Group, Inc., parent of The Segal Company and its Sibson Consulting
More informationDocumenting Method for Identifying Full-Time Employees
Provided by BB&T Insurance Services, Inc., McGriff, Seibels & Williams, Inc., BB&T Insurance Services of California, Inc., and Precept Insurance Solutions, LLC Documenting Method for Identifying Full-Time
More informationAffordable Care Act: Large Employer Shared Responsibility Final Rules and Transition Relief
2013 CliftonLarsonAllen LLP Affordable Care Act: Large Employer Shared Responsibility Final Rules and Transition Relief CLAconnect.com National Parking Association May 14, 2015 Agenda Refresher on the
More informationChild coverage. Employers must offer coverage to full-time employees and their children under age 26, but not their spouses or domestic partners.
GRIST Report: IRS proposes rules for employers shared responsibility under health care reform By Kelly Traw, Barbara McGeoch and Kaye Pestaina of Mercer s WRG Jan. 9, 2013 In This Article Summary IRS proposes
More information"PAY OR PLAY" TOOLKIT FOR EMPLOYERS
Health Care Reform: What to Expect in 2013 2014 Employee Benefits Series Health Care Reform "PAY OR PLAY" TOOLKIT FOR EMPLOYERS Introduction Beginning in 2015, certain large employers will be subject to
More informationHealth Care Reform EMPLOYER BASICS 11/11/13. Health Care Reform Update. Ross Manson, Principal Tonya M. Rule, Tax Manager
Health Care Reform Ross Manson, Principal Tonya M. Rule, Tax Manager 1 Health Care Reform Update ACA employer penalties delayed until 2015 1/1/2014 Establishment of Public Exchanges Payment of Individual
More informationACA EMPLOYER MANDATE FINAL REGULATIONS: AN OVERVIEW. Rachel Arnedt Wiggin and Dana LLP
ACA EMPLOYER MANDATE FINAL REGULATIONS: AN OVERVIEW Rachel Arnedt Wiggin and Dana LLP RArnedt@wiggin.com The Treasury Department recently issued final regulations under Code Section 4980H, which sets forth
More informationGCG FINANCIAL Health Care Reform Webinar Series Part II: Deep Dive Into Employer Mandate. March 12, 2013
GCG FINANCIAL Health Care Reform Webinar Series Part II: Deep Dive Into Employer Mandate March 12, 2013 David Levitz GCG Financial, Inc. 3000 Lakeside Drive Bannockburn, IL 60015 (847) 457-3003 David.Levitz@gcgfinancial.com
More informationACA - Healthcare Reform Update
ACA - Healthcare Reform Update What's new for 2014 and what you need to do in order to comply. Presented by: Renee Bosley VP Employee Benefits Leavitt Group Agenda Review of IRS Final Regs for Large Employer
More informationNew Employer Shared Responsibility Penalty Guidance: Timely Employer Action Needed
Employee Benefits & Executive Compensation Alert March 2013 New Employer Shared Responsibility Penalty Guidance: Timely Employer Action Needed The Affordable Care Act, the federal health care reform law
More informationWhat s Next? Health Plans: Drinker Biddle s Health Care Reform Update for Employee Benefit Plans
Health Plans: What s Next? Drinker Biddle s Health Care Reform Update for Employee Benefit Plans IRS Proposed Regulations Provide Additional Guidance For Compliance With the Employer Shared Responsibility
More informationManpowerGroup Health Care Reform Webinar Follow-Up Q&A
ManpowerGroup Webinar Series 2014 ManpowerGroup Health Care Reform Webinar Follow-Up Q&A 1. Did I understand correctly that we may now legally offer benefits to new hires to be effective on the first of
More informationEmployer Shared Responsibility Requirements
Employer Shared Responsibility Requirements Counting hours and employees Are we required to track actual hours worked for employees who are hired into full-time, salaried, exempt positions? No. If a full-time
More informationDocumenting Method for Identifying Full-time Employees
Beginning in 2015, the Affordable Care Act (ACA) imposes a penalty on applicable large employers (ALEs) that do not offer health insurance coverage to substantially all full-time employees and dependents.
More informationCalculating Hours of Service Under the Affordable Care Act
The information contained in this document is current as of the date of publication. Calculating Hours of Service Under the Affordable Care Act Compliance with the Affordable Care Act (ACA) will necessitate
More information"PAY OR PLAY" TOOLKIT FOR EMPLOYERS
Health Care Reform: What to Expect in 2013 2014 Employee Benefits Series Health Care Reform "PAY OR PLAY" TOOLKIT FOR EMPLOYERS Introduction The employer shared responsibility provisions under Health Care
More informationHealth Care Reform: Ready for 2015? AGENDA
Health Care Reform: Ready for 2015? Presented by Karen Vines, Vice President, IMA, Inc. Director of Employee Benefits Governance & Compliance AGENDA Session Objective Case Study Overview of Facts Pay or
More informationHealth Care Reform. Ross Manson, Principal Tonya M. Rule, Tax Manager. Health Care Reform Update. ACA employer penalties delayed until /1/2014
Health Care Reform Ross Manson, Principal Tonya M. Rule, Tax Manager 1 Health Care Reform Update ACA employer penalties delayed until 2015 1/1/2014 Establishment of Public Exchanges Payment of Individual
More informationEMPLOYER MANDATE FACT SHEET
EMPLOYER MNDTE FCT SHEET INFORMED ON REFORM Overview Employers must offer health insurance that is affordable and provides minimum value to 95% of their full-time employees and their children up to age
More information(ii) in the event there is a change in benefits, the coverage provides minimum value after the change; and
1 Q: Are seasonal employees exempt from determining the overall FTE count for determining if an employer is an Applicable Large Employer. A: Whether an employer is an applicable large employer (50 or more
More informationAffordable Care Act: What Employers Need to Know to be in Compliance in 2014
Affordable Care Act: What Employers Need to Know to be in Compliance in 2014 October 2013 Stacy H. Barrow sbarrow@proskauer.com 1 Agenda Initial Observations Compliance Calendar Checklist: Important dates,
More informationCommittee Name: Benefits Committee Agenda Date: 5/14/2015 Time: 10:00 am 12:00am Facilitators/Location/Chair: Conference room 2030
Agenda Committee Name: Benefits Committee Agenda Date: 5/14/2015 Time: 10:00 am 12:00am Facilitators/Location/Chair: Conference room 2030 Attendees: Doug Deaver Anne Lucero Cheryl Romer Diane Goody Loree
More informationVSEBT Recommendations on Tracking Variable Hour Employees. May 17, 2013
VSEBT Recommendations on Tracking Variable Hour Employees May 17, 2013 Definitions and Discussion Points Who is an employee? IRS will define employee based on IRS s common law test who controls work performed
More informationHealth Reform Update: Proposed Regulations on Employer Shared Responsibility
May 24, 2013 Action Required Health Reform Update: Proposed Regulations on Employer Shared Responsibility In January, the Internal Revenue Service (IRS) issued proposed regulations and a Frequently Asked
More informationUniversity of Rochester Measurement and Stability Periods Guidelines
7/28/2015 University of Rochester Measurement and Stability Periods Guidelines General Under the ACA provisions of health care reform, an employee is generally treated as a full-time employee for a calendar
More informationACA for Employers Employee Benefits Conference May 15, 2015
ACA for Employers Employee Benefits Conference May 15, 2015 Presented by: Norma Shirk 1 Agenda Generally Applicable Information Employers & Employees Employer Penalty & 2015 Relief Miscellaneous 2 GENERALLY
More informationACA: THE EMPLOYER MANDATE
Volume Twenty-One, Issue Three May 2018 ACA: THE EMPLOYER MANDATE The Affordable Care Act (ACA) fundamentally changed our health care coverage and payment system. Applicable Large Employers (ALEs) must
More informationBy Larry Grudzien Attorney at Law
By Larry Grudzien Attorney at Law 1 Beginning in 2015, certain large employers may be subject to penalty taxes for failing to offer health care coverage for all full-time employees (and their dependents),
More informationABD s Office Hours The Employer Mandate What are the penalties & when do they take effect?
ABD s Office Hours The Employer Mandate What are the penalties & when do they take effect? Ruben D. Reyes, Esq. Asst. Vice President, Lead Benefits Counsel Employee Benefits Division April 9, 2013 The
More informationDetermining Applicable Large Employer Status & Full-Time Equivalent Employees
Determining Applicable Large Employer Status & Full-Time Equivalent Employees Q Who is considered an employee? A For these purposes, an individual who is an employee under the common law standard is considered
More informationAffordable Care Act FAQs. Office of Human Resources Fall 2015
Affordable Care Act FAQs Office of Human Resources Fall 2015 Affordable Care Act (ACA) The spirit of this law is to provide more Americans with affordable health care. The Affordable Care Act employer
More informationHealth Care Reform Update: Play or Pay and More
CSAC League of California Cities CalPERS Health Care Reform Update: Play or Pay and More April 2, 2013 1 HEALTHCARE REFORM- WHAT Overview of the Affordable Care Act Pay or Play Affordability and Minimum
More informationWashington Council. Legislative Alert. Treasury, IRS Release Notice of Proposed Rulemaking on Health Care Law s Employer Requirements !
Washington Council Legislative Alert Treasury, IRS Release Notice of Proposed Rulemaking on Health Care Law s Employer Requirements!@# The Department of the Treasury and the IRS on Friday, December 28,
More informationHealth Care Reform Exchanges, Penalties and Employer Responsibility
Health Care Reform Exchanges, Penalties and Employer Responsibility as of January 21, 2013 Exchanges Individuals Initial open enrollment will run October 1, 2013 through March 31, 2014 Coverage effective
More informationSolutions for ACA Implementation. berrydunn.com GAIN CONTROL
Solutions for ACA Implementation berrydunn.com GAIN CONTROL EMPLOYER PENALTIES: HOW DO YOU KNOW? When Right to Section 1411 Certification 2015 appeal From the Marketplace Certifies that EE has qualified
More informationAFFORDABLE CARE ACT TRAINING SESSION TWO
AFFORDABLE CARE ACT TRAINING SESSION TWO Pay or Play Penalties Slide 1 Presenters Alison Cline Earles, Associate General Counsel, GMA Patrick Lail, Attorney, Elarbee Thompson (GIRMA Helpline) Slide 2 DISCLAIMER
More informationAffordable Care Act (ACA) Information Reporting Return Requirements. Presented by Christopher B. Clark, CEBS
Affordable Care Act (ACA) Information Reporting Return Requirements Presented by Christopher B. Clark, CEBS Learning Objectives Upon successful completion of this session, you should be able to: Recall
More informationACA: Implementation Rules & Strategies. Joan Canning, MBA, HIA HR Advocate, LLC
ACA: Implementation Rules & Strategies Joan Canning, MBA, HIA HR Advocate, LLC THE Affordable Care Act (ACA) When it comes to spending we re #1: Of the Top 30 industrial countries the U.S.A. spends more
More informationSHRM Meeting Health Care Reform: Considerations for 2014 / 2015
SHRM Meeting Health Care Reform: Considerations for 2014 / 2015 Bobbie Honesty / Director, Strategic Benefit Services bobbie.honesty@manpowergroup.com May 1, 2014 Disclaimer This presentation is being
More information6/23/10 9/23/10 1/1/11 1/1/12 6/28/12 11/6/12 1/1/
Thinking Ahead: Getting Our Hands Around PPACA in 2014 and Beyond Presenter: Don Heilman Area Senior Vice President id 303.889.2686 don_heilman@ajg.com Timeline ERRP High Risk Pool Increased Penalties
More informationHealth Care Reform Update 6/12/2014
Health Care Reform Update 6/12/2014 Disclaimer The information contained herein is for general information only. It is not intended as and does not constitute legal or tax advice. The information should
More informationThe Play-or-Pay Penalty and Counting Employees under the ACA
The Play-or-Pay Penalty and Counting Employees under the ACA Updated June 2017 Table of Contents Introduction... 1 Section 1 Which Workers Must Be Counted?... 1 Q1: What types of workers need to be counted?...
More informationUPDATE ON THE AFFORDABLE CARE ACT
18 th Annual Maine Tax Forum 2014 November 6, 2014 UPDATE ON THE AFFORDABLE CARE ACT berrydunn.com GAIN CONTROL INDIVIDUAL SUBSIDIES 1/1/2014 Individual advance premium tax credits available Income requirements
More informationStay up-to-date with our compliance news!
Employer Shared Responsibility Health Care Reform Under the ACA Under new Code Section 4980H, the Affordable Care Act s the Employer Mandate, applicable large employers are now required to: Manage employee
More informationEmployer Update 2013 R. Edward Johnson, ASA, MAAA Stanley, Hunt, DuPree & Rhine
Employer Update 2013 R. Edward Johnson, ASA, MAAA Stanley, Hunt, DuPree & Rhine August 7, 2013 1 Who is Stanley, Hunt, DuPree & Rhine (SHDR)? Benefits Administration FSA, HSA & HRA COBRA Administration
More informationEmployer Shared Responsibility Glossary of Key Terms
Employer Shared Responsibility Glossary of Key Terms Administrative Period An administrative period is an optional period of up to 90 days following the initial or standard measurement period and ending
More information{ Holmes Murphy & Associates }
{ Holmes Murphy & Associates } We re for you. Navigating the Affordable Care Act Texas Municipal Human Resources Association Conference Presenter: Claire Pancerz, Esq. Holmes Murphy & Associates cpancerz@holmesmurphy.com
More informationEmployer Shared Responsibility
Health Care Reform under the ACA: Employer Shared Responsibility Under new Code Section 4980H, the Affordable Care Act s the Employer Mandate, applicable large employers are now required to: 1) Manage
More informationHealth Care Reform Where Are We Today?
Health Care Reform Where Are We Today? Debra J. Linder Lisa S. Robinson Fredrikson & Byron, P.A. Compensation Planning & Employee Benefits Section 6055/6056 Reporting Applicable large employers -- File
More informationHealth Care Reform s Pay or Play Rule: Action Items for Employers
Health Care Reform s Pay or Play Rule: Action Items for Employers John Barlament Quarles & Brady LLP john.barlament@quarles.com 414.277.5727 Topics for Today Political / regulatory forecast Seven Steps
More informationEmployee Benefits After the Affordable Care Act
Employee Benefits After the Affordable Care Act ~ NHRMA 2015 Conference & Tradeshow October 6, 2015 With Iris Tilley, Barran Liebman LLP MEASUREMENT AND STABILITY PERIODS Shared Responsibility Payment
More informationHealth Care Reform: Laying the Groundwork January 23, 2013
A Better Partnership Health Care Reform: Laying the Groundwork January 23, 2013 Norbert F. Kugele nkugele@wnj.com (616) 752-2186 2013 Warner Norcross & Judd LLP. All rights reserved. April A. Goff agoff@wnj.com
More informationThe Affordable Care Act s (ACA) Employer Shared Responsibility Determination and the Potential Employer Penalty
The Affordable Care Act s (ACA) Employer Shared Responsibility Determination and the Potential Employer Penalty Julie M. Whittaker Specialist in Income Security April 19, 2016 Congressional Research Service
More informationFour Years of Guidance. Page 7. New Regulations Help Employers Ease Into Pay or Play
Webinar Contact Us Four Years of Guidance HEALTH CARE REFORM FEBRUARY 19, 2014 Page 3 Page 5 Page 7 P R I O R I T Y Alert New Regulations Help Employers Ease Into Pay or Play By: Mary V. Bauman, Frank
More informationHealth Care Reform. Handling Changes in Employment Status
Designated Full-Time Position Change to a measured variable hour position not reasonably expected to work 30 hours, NEW EMPLOYEE If a designated full-time new employee experiences a reduction in hours
More informationThe Employer Shared Responsibility Under the Affordable Care Act
The Employer Shared Responsibility Under the Affordable Care Act For more information contact: Robert A. Fisher Partner, Deputy Chair, Labor and Employment Law Department Foley Hoag LLP 617.832.1235 rfisher@foleyhoag.com
More informationHealth care reform: Where are we now? An employers guide to
Health care reform: Where are we now? An employers guide to 2014-2016 Presented by: Baker Tilly refers to Baker Tilly Virchow Krause, LLP, an independently owned and managed member of Baker Tilly International.
More informationSeasonal Employees and the Health Reform Law. NAHU Compliance Corner Webinar May 2, 2013
Seasonal Employees and the Health Reform Law NAHU Compliance Corner Webinar May 2, 2013 What is a Seasonal Employee? Unfortunately, There s No Clear Federal Definition Fair Labor Standards Act (FLSA) Does
More informationHealth Care Reform Under the ACA Its Effect on Municipalities and Their Employees
Health Care Reform Under the ACA Its Effect on Municipalities and Their Employees Maine Municipal Employees Health Trust 1-800-852-8300 www.mmeht.org The Difference Is Trust August 2014 1 Today s Agenda
More informationHealth Care Reform Exchanges, Penalties and Employer Responsibility
Health Care Reform Exchanges, Penalties and Employer Responsibility As of April 15, 2013 Table of Contents Exchanges Pages 3-4 Determining Large Employer Status Pages 5-6 Employer Penalty Pages 7-9 Coverage
More informationUnderstanding the 1095-C Form
Understanding the 1095-C Form Overview Who Employers with 50 or more full-time employees (including fulltime equivalent employees) in the previous year use Forms 1094- C and 1095-C to report the information
More informationEmployer Pay or Play Rules Under Health Care Reform April 9, 2015 Belinda Aguilar Haynes Benefits PC
Employer Pay or Play Rules Under Health Care Reform April 9, 2015 Belinda Aguilar Haynes Benefits PC 816-875-1919 aguilar@haynesbenefits.com Employer Pay or Play Rules Under Health Care Reform Topics We
More informationNavigating the Employer Mandate
Navigating the Employer Mandate The Employer Mandate is the Health Care Reform provision that requires all employers with 50 or more full time equivalent employees to offer a certain level of health insurance
More information19 th ANNUAL MAINE TAX FORUM Solutions for ACA Implementation
19 th ANNUAL MAINE TAX FORUM Solutions for ACA Implementation BerryDunn Employee Benefits Group November 4, 2015 berrydunn.com GAIN CONTROL EMPLOYER MANDATE: WHO SHOULD WORRY? SIZE MATTERS! Small Employer
More informationRick Jones, CEBS, ARe March 2014
Rick Jones, CEBS, ARe March 2014 Current Issues Taxes New Employer Size Categories Delayed Employer Effective Dates Reporting Exchange Enrollment Minimum coverage / Max Cost Volunteer Firefighters are
More informationFREQUENTLY ASKED QUESTIONS (FAQ) ABOUT THE ACA:
FREQUENTLY ASKED QUESTIONS (FAQ) ABOUT THE ACA: Full implementation of the Patient Protection and Affordable Care Act (ACA) is less than a year away. Regulations impacting school districts have been issued
More informationTHE PATIENT PROTECTION AND AFFORDABLE CARE ACT UPDATE
THE PATIENT PROTECTION AND AFFORDABLE CARE ACT UPDATE February 21, 2013 Jonathan Alexander, Esq. Compliance Counsel Pinnacle Claims Management, Inc. Copyright 2013 Pinnacle Claims Management, Inc. Reproduction
More informationAffordable Care Act Implementation Issues
Affordable Care Act Implementation Issues Friday, May 9, 2014 General Session; 10:30 a.m. 12:00 p.m. Anne C. Hydorn, Hanson Bridgett League of California Cities 2014 Spring Conference Renaissance Esmeralda,
More informationNEW POTENTIAL PITFALLS REGARDING CASH IN LIEU OF HEALTH BENEFITS
NEW POTENTIAL PITFALLS REGARDING CASH IN LIEU OF HEALTH BENEFITS PRESENTED BY: ELIZABETH TOM ARCE & HEATHER DEBLANC The views and opinions expressed in this presentation are those of the authors and do
More informationHealth Care Reform Update for Plan Year 2014 Presentation to Employee Benefits Committee July 18, 2013
Health Care Reform 2013 Update for Plan Year 2014 Presentation to Employee Benefits Committee July 18, 2013 Presented by: Pamela Boyer, HR & Benefits Manager 1 What We Know Patient Protection and Affordable
More informationAffordable Care Act Financial Advisory Council November 11,2016
Affordable Care Act Financial Advisory Council November 11,2016 1 Disclaimer The materials and information contained herein are intended only to provide general information and in no way constitute legal
More informationHealth Care Reform Employer Mandate Compliance Roadmap
Health Care Reform Employer Mandate Compliance Roadmap Ben Conley (312) 460-5228 bconley@seyfarth.com Seyfarth Shaw LLP April 7, 2015 Today s Roadmap Is my company subject to the mandate? When does the
More informationHealth Care Reform Update. April 2013
Health Care Reform Update April 2013 2013 Compliance Issues Summary of Benefits and Coverage Simple explanation of benefits and costs 4 double sided pages, 12 point or larger font Can provide in paper
More information