WHAT BUSINESS LAW PRACTITIONERS NEED TO KNOW ABOUT THE AFFORDABLE CARE ACT
|
|
- Heather Doyle
- 5 years ago
- Views:
Transcription
1 WHAT BUSINESS LAW PRACTITIONERS NEED TO KNOW ABOUT THE AFFORDABLE CARE ACT First Run Broadcast: January 5, 2016 Live Replay: July 18, :30 p.m. E.T./1:30 p.m. C.T./12:30 p.m. M.T./11:30 a.m. P.T. (60 minutes) In 2016, smaller businesses not required to provide their employees with health insurance will be nonetheless be required to start collecting information from their employees and submitting regular information returns to the IRS. Larger businesses will also become subject to new changes in the health insurance they provide to their employees. Collecting this information and timely reporting it is a new and complex undertaking for which many businesses are unprepared. Understanding how these new-in-2016 regulations apply to all employers of all sizes is essential for business attorneys. This program will provide you with a practical guide to the new substantive and reporting requirements of employers of every size, a guide to the new IRS information returns, and best practices for advising clients to ensure compliance and avoid liability. Practical guide to Affordable Care Act compliance what employers should know in 2016 Compliance by smaller employers subject informational reporting to the IRS type of information, IRS forms, and deadlines Employers covered by the mandate scope of mandate, essential insurance coverage, and implementation deadlines Review of timelines, IRS forms, and penalties for employers of different sizes Renewed importance on properly classifying workers as part-time or full-time, and practical implications Framework of how the ACA fits into the larger context of employer/employee health care regulations Best practices for collecting information, providing notice, and limiting liability for employers Speaker: Nancy Taylor is a partner in the Washington, D.C. office of Greenburg Traurig, LLP, where she broad experience in areas relating to the Affordable Care Act provisions, CMS reimbursement and policy issues relating to health care providers and plans, and she has done a significant amount of FDA regulatory work. Prior to joining Greenberg Traurig, Nancy served 10 years as Health Policy Director for the United States Senate Committee on Labor and Human Resources and worked on a number of significant health and FDA laws, including NLEA, Safe Medical Device Act, Hatch-Waxman, COBRA and ADA. She also served as CEO of a start-up medical device company, where she obtained eight product clearances, including securing reimbursement coverage for each product. Mr. Taylor earned her B.S. from the University of Utah and her J.D. from The Catholic University of America, School of Law.
2 VT Bar Association Continuing Legal Education Registration Form Please complete all of the requested information, print this application, and fax with credit info or mail it with payment to: Vermont Bar Association, PO Box 100, Montpelier, VT Fax: (802) PLEASE USE ONE REGISTRATION FORM PER PERSON. First Name Middle Initial Last Name Firm/Organization Address City State ZIP Code Phone # Fax # Address What Business Law Practitioners Need to Know About ACA Teleseminar July 18, :00PM 2:00PM 1.0 MCLE GENERAL CREDITS VBA Members $75 Non-VBA Members $115 NO REFUNDS AFTER July 11, 2016 PAYMENT METHOD: Check enclosed (made payable to Vermont Bar Association) Amount: Credit Card (American Express, Discover, Visa or Mastercard) Credit Card # Exp. Date Cardholder:
3 Vermont Bar Association CERTIFICATE OF ATTENDANCE Please note: This form is for your records in the event you are audited Sponsor: Vermont Bar Association Date: July 18, 2016 Seminar Title: Location: Credits: Program Minutes: What Business Law Practitioners Need to Know About ACA Teleseminar - LIVE 1.0 MCLE General Credit 60 General Luncheon addresses, business meetings, receptions are not to be included in the computation of credit. This form denotes full attendance. If you arrive late or leave prior to the program ending time, it is your responsibility to adjust CLE hours accordingly.
4 Practical Guide for Employers Affordable Care Act in 2016 Nancy E. Taylor, Shareholder, Greenberg Traurig, LLP Telephone: G R E E N B E R G T R A U R I G, L L P A T T O R N E Y S A T L A W W W W. G T L A W. C O M 2014 Greenberg Traurig, LLP. All rights reserved.
5 Presentation Agenda > What employers need to know and watch for: Employer Responsibility Requirements Coverage of full-time employees Types of coverage to be offered Benefit requirements Potential penalties (individual and employer requirement) Reporting Requirements Taxes and Fees Imposed Issues To Watch in 2016 Best Practices for Compliance Practical Guide for Employers Affordable Care Act in
6 Fundamentals For Employers > 2016 A year for reporting and compliance; > Individual and Employer Shared Responsibility > Employer Reporting and Fee (taxes) requirements > Benefit changes (MOOP 2016 $6,850 individual; $13,700 family) > Renewal of Cancelled Plans (now permitted through Oct ) Practical Guide for Employers Affordable Care Act in
7 Individual Responsibility: Minimum Essential Coverage > Every individual must have MEC coverage or pay a fee. > MEC plans include: Coverage under certain government-sponsored plans; Employer-sponsored plans; Plans in the individual market; Grandfathered health plans; and Any other health benefits coverage as recognized by the Secretary of Health and Human Services (HHS). Practical Guide for Employers Affordable Care Act in
8 Individual Mandate to have Health Insurance Coverage > An individual must have minimum essential health coverage (unless the individual meets a hardship requirement) or pay a fee; Year Fee per adult (1/2 for each child) is the greater of the fee or percentage of household income 2014 $95 (up to a maximum of $285) 1.0% 2015 $325 (up to a maximum of $975) 2.0% 2016 $695 (up to a maximum of $2,085) 2.5% 2017 From 2017 onward, the fee will be increased by cost of living adjustment Percentage of Household Income Practical Guide for Employers Affordable Care Act in
9 Employer Responsibility Requirements > Step 1: Are you covered by the Affordable Care Act? Applicable large employer 100+ full-time employees and FTEs (2015) 50+ full-time employees and FTEs (2016) Who is full-time? (30+ hours/week different measurement standards) How to count part time employees? Aggregation requirements > Step 2: To whom do you have to offer coverage? Which employees could be eligible for a tax credit? If so, what is the penalty? ($2,000 for all full-time; $3,000 per individual; cap) > Step 3: Is the coverage offered in compliance? Does the plan meet minimum value requirements? Is the plan affordable? > Step 4: How can employers manage the cost? Various strategies are available that will avoid/mitigate financial impact to company Practical Guide for Employers Affordable Care Act in
10 Employer Responsibility: Full-time employees Full-Time Employees. An employee who is employed an average of at least 30 hours of service per week, 130 hours of service in a calendar month, 120 hours in a 4-week month, or 150 hours in a 5- week month, is full-time. Determine through look-back measurement method. Full-Time Employees Dependents. Employers must offer coverage (not necessarily affordable) to full-time employees dependents, defined as the children of an employee who have not attained age 26. Dependent does not include a spouse. New, Full-Time Employees. New employees reasonably expected to work full-time as of start date. New, Variable Hour Employees. Based on the facts and circumstances at their start date, it cannot be determined whether they are reasonably expected to provide, on average, at least 30 hours of service per week during the initial measurement period All Employers With More than 50 Full-time + Full-time Equivalent Employees Must Offer Coverage or Potentially Face Penalties Practical Guide for Employers Affordable Care Act in
11 Employer Responsibility: Variable Hour Employees > Standard for determining whether an employee is full-time Reasonable expectation that the employee will work full-time. > If this is not met, use look back and coverage period to make a determination and cover for an equal period. > Look-back (3-12 months); coverage (6-12 months). > On-going employees; new employees. Practical Guide for Employers Affordable Care Act in
12 Employer Responsibility: Complexity in Types of Workers and Calculations Salaried workers count actual or hours equivalency rules; Hourly employees count actual hours; Include paid time off in counting; Seasonal workers Rehired workers special rules Acquisition rules (stock versus asset deals and timing) Practical Guide for Employers Affordable Care Act in
13 Employer Responsibility No coverage offer required Existing and New Part-Time Employees. Based on the facts and circumstances at their start date, not reasonably expected to provide, on average, at least 30 hours of service per week. Seasonal Workers. Those employees who perform labor or services on a seasonal basis as defined by the Secretary of Labor, including (but not limited to) agricultural workers and retail workers employed exclusively during holiday seasons. 6 month standard. Spouses. Sole Proprietor; Partner in a partnership; 2% S corporation shareholder; a leased employee from an agency. Practical Guide for Employers Affordable Care Act in
14 Minimum Value vs. Minimum Essential Coverage Federal Requirement Standard Penalty Imposed Individual Mandate Individual taxpayer must maintain coverage for self and any dependents Employer Requirements If large employer offers no coverage to full-time employees (and their dependents) If large employer offers minimum essential coverage to full-time employees (and their dependents) If large employer offers minimum value coverage that is affordable (based on the safe harbors) to fulltime employees (and dependents) Minimum essential coverage Employees may seek coverage through the Exchange; if earning between 133%*-400% FPL, then eligible for a tax subsidy Employees may seek coverage through the Exchange; if earning between 133%*-400% of FPL, then eligible for a tax subsidy *Depending on Medicaid expansion in state Employees may seek coverage through the Exchange; may not be eligible for tax subsidy unless the plan is unaffordable based on family AGI The greater of: $95 annually in 2014; $325 annually in 2015; and $695 annually after 2015; (adjusted for cost of living 2017 onward) --- OR --- 1% of household income in 2014; 2% of household income in 2015; and 2.5% of household income after 2015 $2,000 x (each full-time employee 30) The lesser of: $3,000 for each employee who receives a tax subsidy --- OR --- $2,000 x (each full-time employee 30) No penalty Practical Guide for Employers Affordable Care Act in
15 Employer Responsibility: Minimum Value Coverage Employers must offer coverage that meets minimum value in the benefits offered or potentially face a penalty; MV coverage is coverage that pays 60% of the costs of the benefit plan. Additional requirements now include: Must have hospital/physician coverage Must cap the out-of-pocket costs Must offer certain benefits (including certain preventive benefits with a zero copayment) Coverage of new employees must commence no longer than 90 days (unless variable hour employee) Practical Guide for Employers Affordable Care Act in
16 Employer Responsibility: Employer Mandate to Offer Coverage > An employer must offer at least one plan to full-time employees that includes minimum value benefits and is affordable for that employee and offer dependent coverage that isn t required to be affordable. > Affordability means that premium charged for employee only coverage does not exceed 9.5% of employees adjusted gross income. Safe Harbors: W-2 wages; rate of pay; or set at 9.5% of 100% of the federal poverty level. Practical Guide for Employers Affordable Care Act in
17 Employer Responsibility: Employer Penalties Employer doesn t offer coverage to less than 95% of full-time employees $166.6 per month ($2,000 per year) 30 employees Employer does offer coverage to full-time employees but doesn t satisfy MV and affordability test $250 per month ($3,000 per year) for each employee that receives a tax subsidy when purchasing coverage through the State/Federal Exchanges. Practical Guide for Employers Affordable Care Act in
18 Legal Questions Asked the Most Often > Can an employer offer an MEC plan (lower value) along side with a MV/Affordable plan? Yes meet other requirements such as prohibition on preexisting condition exclusions, excessive waiting periods, annual or lifetime dollar limits > What are the rules for staffing agency workers, interns? > Could an employer offer cafeteria/hra funding for employees to purchase coverage in the Public Exchange? No > Will the NRLB/EEOC take actions under the ACA? Nothing from NRLB to date as employer mandate not in effect; EEOC see next page Practical Guide for Employers Affordable Care Act in
19 Employer Sponsored Coverage: Workplace Wellness Programs > ACA permits employers to offer wellness programs that have a reasonable likelihood to improve certain health care conditions. > Provide incentives up to 30% of premium for participation or achievement (50% for smoking cessation) > Types of programs: Diabetes programs; cholesterol/blood pressure/obesity; Health risk assessments. Practical Guide for Employers Affordable Care Act in
20 Legal Actions by the EEOC > EEOC has brought three actions to date regarding workplace wellness: Orion (August 2014) program to submit to wellness examinations and be subject to disability-related inquiries. EEOC alleges not job-related or consistent with business necessity. Wellness program not voluntary. Allegations if not participate, pay 100% of premium. Flambeau (October 2014) challenged program that required employees to submit to biometric testing and health risk assessment; failure was of 100% of health. insurance premiums or cancellation. Also, allegation of firing employee as a result of good faith objections to the wellness program. EEOC claims wellness program was not voluntary. U.S. District Court for Western District of Wisconsin rejected the EEOC claims as the activities fall under the ADA insurance safe harbor (12/31/15) Honeywell (October 2014) lawsuit against Honeywell alleging wellness program not voluntary. Sought TRO to stop the biometric screening where non compliance resulted in up to $42 per month premium increase. Court did not grant injunctive relief. Stated that program was voluntary (or pay increase premium established under HIPAA); program complied with Federal privacy laws; and program complies with ACA s surcharge limits and supporting one of the primary goals of healthcare reform: reducing overall health care costs. Practical Guide for Employers Affordable Care Act in
21 EEOC Proposed Regulations on Workplace Incentive Programs > Aligning ACA provisions on Health Based Incentive programs with ADA and GINA requirements > Proposed regulations by the EEOC 4/16/15 - ADA Final regulations have not issued > Proposed regulations by the EEOC 10/29/2015 Comments were due Dec. 29 Practical Guide for Employers Affordable Care Act in
22 Other Fees/Taxes/Reporting for Employer Sponsored Plans > Reinsurance fee Applies to group health plans; fullyinsured or self-insured. > Three years of payments $63 per coverage life $44 per covered life $27 per covered life > Fee used to support Federal/State Exchange plans > States may continue reinsurance fee after 2016 (question regarding application to self-insured plans) Practical Guide for Employers Affordable Care Act in
23 Other Fees/Taxes/Reporting for Employer Sponsored Plans > PCORI Fee-Applies to group health plans; fully-insured or self-insured. > Seven years beginning for plan years beginning after October 1, 2012-October 1, (File return no later than July 31.) > Fee: $1 per covered life in 2012, $2 per covered life in 2013; indexed thereafter ( $2.08). > Finances patient outcome research at Department of Health and Human Services. Practical Guide for Employers Affordable Care Act in
24 Reporting for Employer Sponsored Plans > Reporting requirements for employers that offer at least minimum essential coverage (fully-insured or self-insured) (IRC Section 6055 and 6056). > Section 6055 collects information for the individual mandate compliance. > Section 6056 collects information for the employer mandate compliance. > Who must report? Applicable large employer members (subsidiaries; can delegate) > What must be reported? Offer of coverage to all full-time employees Employer information, employee information > When to report? Forms are due to the IRS by February 28 of the year following the applicable reporting year (or March 31 if filing electronically) Furnish statement to employees in January Practical Guide for Employers Affordable Care Act in
25 Reporting for Employer Sponsored Plans > Reporting to begin in 2016 (delayed filing in first year) for coverage in > An applicable large employer will report on Forms 1094-C and 1095-C. > Filing to IRS Due Feb. 28; efiling due March 31; Furnish to employees by January 31 > IRS published notice that extends from February 1, 2016 to March 31, 2016, the deadline to provide 2015 Form 1095-B, Health Coverage and 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. > It also extends from February 29, 2016 to May 31, 2016 (if not filing electronically) and from March 31, 2016 to June 30, 2016 (if filing electronically) the deadlines for filing 2015 Form 1094-B, Transmittal of Health Coverage Information Returns; 2015 Form 1095-B, Health Coverage; 2015 Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 2015 Form 1095-C, Employer- Provided Health Insurance Offer and Cover. Practical Guide for Employers Affordable Care Act in
26 40% Excise Tax on Health Benefits > Treasury/IRS authority to tax health benefits that exceed certain thresholds. Two sets of proposed guidance; regulations to be promulgated Applicable coverage defined includes pre-tax contributions to FSAs, HSAs and other benefits Thresholds in 2018: $10,200 for individual; $27,500 for family (indexed generally by CPI in future years) Estimated 46% of large employers (over 200) will have one plan exceed the threshold Thresholds have limited adjustments for certain workforces and age Practical Guide for Employers Affordable Care Act in
27 40% Excise Tax on Health Benefits > In late December, Congress delayed the effect date of this tax for years 2018 and (Pub.L , ). > Law extended the implementation until 2020; law made the tax paid as a deductible expenses; and law requires a study of the impact of the thresholds on age and gender. Practical Guide for Employers Affordable Care Act in
28 Compliance Issues > Non-compliance with the requirements can be significant. $100 per day, per employee violation Employers with more than 50 employees Reasonable cause demonstrated is limited to the lesser of $500,000 or 10% of the total amount spent on health care benefits. Department of Labor conducting audits Recent announcement of agreement with NY AG s office to joint compliance/audit reviews Practical Guide for Employers Affordable Care Act in
29 State Waivers > New issues will arise: 2017 States may seek waivers from certain requirements. Guidance released by the Departments of Health and Human Services and Treasury in December Permits States to change requirements for coverage and affordability so long as the out-of-pocket limitations aren t increased and so long as the number of covered lives are retained. Concerned by large, multi-state employers regarding the effect of variation in requirements for self-insured plans. Practical Guide for Employers Affordable Care Act in
30 Advice on Activities/Other Risk Issues > Compliance and updating information on changes through interpretative guidance/qs and As must be monitored. > Deadlines need to be adhered to as it is a complex web to determine retroactively who is covered, where the coverage is derived, and the effort to reconcile subsidy payments by the government to individuals will be a priority for IRS. > If a large employer, ensure documentation is done on all employees, offerings and compliance. Practical Guide for Employers Affordable Care Act in
31 Be Audit Ready > Employee records are critical Document job classification; offer of coverage; nonelection of coverage; dependent elections/nonelections. Reporting forms in files (W-2, reporting, premium and benefits. Compliance with minimum value and affordability requirements analysis. Practical Guide for Employers Affordable Care Act in
32 Affordable Care Act - Employers > Any questions, please ask. Nancy E. Taylor Co-Chair, Health and FDA Practice Group Greenberg Traurig taylorn@gtlaw.com Practical Guide for Employers Affordable Care Act in
SETTLEMENT AGREEMENTS IN ESTATE & PROBATE DISPUTES
SETTLEMENT AGREEMENTS IN ESTATE & PROBATE DISPUTES First Run Broadcast: November 12, 2015 Live Replay: July 6, 2016 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Money and
More informationHealth Care Reform Compliance: An Employer Perspective
Health Care Reform Compliance: An Employer Perspective L& E Breakfast Briefing February 20, 2014 Houston, Texas Presented by: Andrea Bailey Powers 205.244.3809 apowers@bakerdonelson.com Select ACA Provisions
More informationAn Employer's Update on Employee Benefits
An Employer's Update on Employee Benefits August 14, 2015 Presented by: Andrea Bailey Powers 205.244.3809 apowers@bakerdonelson.com SAME GENDER SPOUSES Tax-Qualified Retirement Plans Survivor/Beneficiary
More informationDay 1 March 26, 2015:
PLANNING IN CHARITABLE GIVING, PART 1 & PART 2 First Run Broadcast: August 19 & 20, 2014 Live Replay: March 26 & 27, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Charitable
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 informationLIQUIDITY PLANNING IN ESTATES AND TRUSTS
LIQUIDITY PLANNING IN ESTATES AND TRUSTS First Run Broadcast: February 8, 2013 Live Replay: June 10, 2013 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Obtaining liquidity
More informationLooking for a Life Vest?
Looking for a Life Vest? November 20 th, 2014 @thomasharte Agenda: Looking for a Life Vest? Health Care Reform: What s new with ACA?? Provisions Already in Effect Preparing for Health Care Reform Primary
More informationHealth Care Reform What Are the Changes for Employers. Greenberg Traurig
Health Care Reform What Are the Changes for Employers Nancy Taylor Greenberg Traurig July 20, 2012 GREENBERG TRAURIG, LLP ATTORNEYS AT LAW WWW.GTLAW.COM 0 Information on Presentation Background on ACA
More informationTRUST AND ESTATE PLANNING WITH LIFE INSURANCE
TRUST AND ESTATE PLANNING WITH LIFE INSURANCE First Run Broadcast: September 7, 2017 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Life insurance trusts are platforms to transfer
More informationComplying with Health Care Reform
Complying with Health Care Reform April 17, 2013 1 1 What Happened? In March 2010, Congress passed and the President signed health reform in: The Patient Protection and Affordable Care Act The Health Care
More information"CRUMMEY POWERS": DRAFTING & USING THESE ESSENTIAL ESTATE PLANNING POWERS
"CRUMMEY POWERS": DRAFTING & USING THESE ESSENTIAL ESTATE PLANNING POWERS First Run Broadcast: July 6, 2017 Live Replay: May 14, 2018 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60
More informationESTATE & TRUST PLANNING WITH THE NEW 3.8% TAX ON NET INVESTMENT INCOME
ESTATE & TRUST PLANNING WITH THE NEW 3.8% TAX ON NET INVESTMENT INCOME First Run Broadcast: September 1, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) The new 3.8% tax
More informationPay or Play Employer Shared Responsibility Penalties
Brought to you by Olson Insurance Pay or Play Employer Shared Responsibility Penalties The Affordable Care Act (ACA) requires applicable large employers (ALEs) to offer affordable, minimum value health
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 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 information2014 Hill, Chesson & Woody
Topics for Today Healthcare Reform s Mandates Regulations, Taxes and Fees. Oh my!!! Key Trends What s next? Healthcare Reform s Employer Mandate Background The Employer Mandate portion (4980H) of the Patient
More informationHealth care reform update
Baker Tilly refers to Baker Tilly Virchow Krause, LLP, an independently owned and managed member of Baker Tilly International. Health care reform update Agenda > Recent updates for 2014 and beyond > Individual
More informationEmployer Responsibility Under the Affordable Care Act: Where Are We Now?
Employer Responsibility Under the Affordable Care Act: Where Are We Now? March 28, 2014 All materials have been prepared for general information purposes only. The information presented is not legal advice,
More informationAffordable Care Act Update
Affordable Care Act Update CLAconnect.com May 19, 2015 Presented by: Anita Baker Session Objectives Identify key definitions impacting employer implementation of the Affordable Care Act Understand the
More information4/13/16. Provided by: Zywave W. Innovation Drive, Suite 300 Milwaukee, WI
4/13/16 Provided by: Zywave 10100 W. Innovation Drive, Suite 300 Milwaukee, WI 53226 Email: marketing@zywave.com Design 2015 Zywave, Inc. All rights reserved. Table of Contents Introduction... 3 Plan Design
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 informationINNOCENT SPOUSE DEFENSE
INNOCENT SPOUSE DEFENSE First Run Broadcast: August 21, 2012 Live Replay: August 16, 2013 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) When a married couple files its tax
More informationESTATE PLANNING FOR GUARDIANSHIP AND CONSERVATORSHIPS
ESTATE PLANNING FOR GUARDIANSHIP AND CONSERVATORSHIPS First Run Broadcast: August 25, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Use of conservatorships and guardianships
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 informationAffordable Care ACT. What you Need to Know. Presented by Rachel Cutler Shim
Affordable Care ACT What you Need to Know Presented by Rachel Cutler Shim Agenda What You Need to Know Up To Date Health Care FSA Contribution Limits Patient-Centered Outcome Research Fee Exchange Notice
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 informationSOPHISTICATED CHOICE OF ENTITY, PART 1 & PART
SOPHISTICATED CHOICE OF ENTITY, PART 1 & PART 2 First Run Broadcast: February 20 & 21, 2018 1PM EDT, 12PM CDT, 11AM MDT, 10AM PDT (60 minutes each day) Choosing the right entity for a closely-held business
More informationSTRUCTURING FOR-PROFIT/NON-PROFIT JOINT VENTURES
STRUCTURING FOR-PROFIT/NON-PROFIT JOINT VENTURES First Run Broadcast: March 28, 2018 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Nonprofit organizations frequently partner
More informationBUY-SELL AGREEMENTS, PART 1 & PART
BUY-SELL AGREEMENTS, PART 1 & PART 2 First Run Broadcast: June 21 & 22, 2016 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes each day) There is rarely a liquid market for the
More informationAffordable Care Act: Evolving Requirements & Compliance Implications
Affordable Care Act: Evolving Requirements & Compliance Implications Peggy Baron Bricker & Eckler LLP 100 South Third Street Columbus, OH 43215 Employer Shared Responsibility Assessable Payments Beginning
More information06/29/2015_830 AM. Healthcare Reform How Will Your Business be Affected in 2015 and Beyond? Introduction
Healthcare Reform How Will Your Business be Affected in 2015 and Beyond? Introduction Overview of ACA Healthcare Reform in 2015 What s on the Horizon Potential Legislative Actions Patient Protection and
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 informationThe ACA: Health Plans Overview
The ACA: Health Plans Overview Agenda What is the legal status of the ACA? Which plans must comply? Reforms currently in place 2013 compliance deadlines 2014 compliance deadlines 2015 compliance deadlines
More informationWARRANTS, OPTIONS & OTHER INCENTIVES IN BUSINESS TRANSACTIONS
WARRANTS, OPTIONS & OTHER INCENTIVES IN BUSINESS TRANSACTIONS First Run Broadcast: February 9, 2015 Live Replay: August 7, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes)
More informationMonitoring the ACA s. Vital Signs. The Affordable Care Act A Progress Report
Monitoring the ACA s Vital Signs The Affordable Care Act A Progress Report Today s Discussion Affordable Care Act Some Foundational Knowledge Affordable Care Act Compliance Requirements Plan Design Reporting
More information6/20/13 Presented By: Mike Marchini, Beckie Lewis, & Liz Logsdon or
CBIZ PRESENTS Affordable Care Act: The Impact on Your Business & Your Employees 6/20/13 Presented By: Mike Marchini, Beckie Lewis, & Liz Logsdon 301-777-1500 or 800-624-0954 Determine Which PPACA Provisions
More informationACA Violations Penalties and Excise Taxes
Provided by Propel Insurance ACA Violations Penalties and Excise Taxes The Affordable Care Act (ACA) includes numerous reforms for group health plans and creates new compliance obligations for employers
More information1/5/16. Provided by: The Lank Group Winterthur Close Kennesaw, GA Tel: Design 2015 Zywave, Inc. All rights reserved.
1/5/16 Provided by: The Lank Group 2971 Winterthur Close Kennesaw, GA 30144 Tel: 770-683-6423 Design 2015 Zywave, Inc. All rights reserved. Table of Contents Introduction... 3 Plan Design and Coverage
More informationIntroduction Notice and Disclosure Requirements Plan Design and Coverage Issues: Prior to
8/22/13 Table of Contents Introduction... 3 Notice and Disclosure Requirements... 4 Plan Design and Coverage Issues: Prior to 2014... 10 Plan Design and Coverage Issues: 2014 and Beyond... 12 Wellness
More informationThe Affordable Care Act: Time to Prepare for 2014 and Beyond
The Affordable Care Act: Time to Prepare for 2014 and Beyond Howard Van Mersbergen Vice President of Employee Benefits, Christian Schools International Brian C. Meekhof Benefits Administrator, Christian
More informationHealth Care Reform Path to Compliance
Internal Claims Review and External Review of Appeals processes must be in place (only applies to non-grandfathered plans) One thing s certain, change is constant as employers and employees navigate ate
More informationNavajo County Schools EBT
Navajo County Schools EBT Affordable Care Act (ACA) Update Aaron Polkoski Segal Consulting January 31st, 2014 Copyright 2013 by The Segal Group, Inc., parent of The Segal Company. All rights reserved.
More informationBUSINESS SUCCESSION PLANNING FOR ESTATE PLANNERS
BUSINESS SUCCESSION PLANNING FOR ESTATE PLANNERS First Run Broadcast: October 26, 2016 Live Replay: June 1, 2017 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) One of the biggest
More informationTexas Association of County Auditors On the Road Area Training January 16, 2014
Texas Association of County Auditors On the Road Area Training January 16, 2014 Health Care Reform: What Counties Need to Know Presented by: Texas Association of Counties Lisa McCaig, Employee Benefits
More informationHealth Care Reform under the Patient Protection and Affordable Care Act ( PPACA ) provisions effective January 1, 2014
The New Health Care Landscape Today s Agenda Health Care Reform under the Patient Protection and Affordable Care Act ( PPACA ) provisions effective January 1, 2014 Exchanges and Qualified Health Plans
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 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 informationAffordable Care Act (ACA) Violations Penalties and Excise Taxes
Brought to you by Clark & Associates of Nevada, Inc. www.clarkandassoc.com Affordable Care Act (ACA) Violations Penalties and Excise Taxes The Affordable Care Act (ACA) includes numerous reforms for group
More informationThe Affordable Care Act
The Affordable Care Act What are the employer requirements and what is the current status? NCSL Health Summit Atlanta, Georgia August 11, 2013 Nancy Taylor taylorn@gtlaw.com 202.331.3133 GREENBERG TRAURIG,
More informationEmployer Mandate: Employer Action Overview
HEALTH CARE REFORM Employer Mandate: Page 2 of 11 Immediatemmediate Employer Action Required Notes Nursing Mothers Employers must provide a reasonable break time for non-exempt employees who are nursing
More informationPay or Play Employer Shared Responsibility Penalties
Brought to you by Biggs Insurance Services Pay or Play Employer Shared Responsibility Penalties The Affordable Care Act (ACA) requires certain large employers to offer affordable, minimum value health
More informationThe Affordable Care Act: Issues for Employers
The Affordable Care Act: Issues for Employers Paul W. Madden Whiteford, Taylor & Preston L.L.P. (401) 347-8742 Direct Fax: (410) 223-4162 pmadden@wtplaw.com Topics Covered Employer Shared Responsibility
More informationReady or Not: ACA Reporting Starts March 31 st!
Ready or Not: ACA Reporting Starts March 31 st! Presented February 2016 by Mary Powell, Tiffany Santos, Elizabeth Loh, Callan Carter & Eric Schillinger Agenda Introduction The Big Picture Open Questions
More informationESB Copyright 2013 American Fidelity Assurance Company ESB Copyright 2013 American Fidelity Assurance Company
HEALTH CARE REFORM What You Need to Do from Now to 2015 This is only a brief summary that reflects our current understanding of select provisions of the law, often in the absence of regulations. All of
More information8/7/2013 INSURANCE MADE SIMPLE. 1
Presented by: Mark E. Baker Vice President Employee Benefits INSURANCE MADE SIMPLE. 1 Health Care Reform provisions in effect 2010-2012 Large Employer Defined Pay or Play Mandate and Penalties Small Employer
More information5GBenefits, LLC Your Health Care Reform Partner
5GBenefits, LLC Your Health Care Reform Partner Are you in compliance with health care reform regulations? We can help you stay on top of health care reform in order to avoid penalties from legislative
More informationTHE AFFORDABLE CARE ACT: 2014 AND BEYOND
THE AFFORDABLE CARE ACT: 2014 AND BEYOND October 28, 2013 Howard Van Mersbergen, Vice President of Employee Benefits, Christian Schools International Julie Sessions, Principal, Mercer Patient Protection
More informationAffordable Care Act Employer Reporting and Compliance Update
Affordable Care Act Employer Reporting and Compliance Update Presented by Patrick C. Haynes, Jr., Esq., LL.M. Consulting Brokerage Compliance Communication Administration 2 Patrick C. Haynes, Jr. Today
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 informationACA Update and Tackling the ACA s Reporting Requirements February 19, Presented by: Stacy H. Barrow Proskauer Rose LLP
ACA Update and Tackling the ACA s Reporting Requirements February 19, 2014 Presented by: Stacy H. Barrow Proskauer Rose LLP sbarrow@proskauer.com Agenda Recent Developments ACA Reporting Requirements 1
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 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 informationUser Group Meeting. Major Account Services
User Group Meeting Major Account Services Welcome & Introductions User Group Meeting Discover best practices Network with industry peers Consult with ADP experts Learn about product innovation Optimize
More informationHEALTH CARE REFORM: EMPLOYER ACTION OVERVIEW
CORPORATE BENEFITS COMPLIANCE WHITE PAPER HEALTH CARE REFORM: EMPLOYER ACTION OVERVIEW MARCH 23, 2010 EMPLOYER ACTION REQUIRED NOTES Nursing Mothers Employers must provide a reasonable break time for non-exempt
More informationPLANNING WITH GRATS First Run Broadcast: August 1, :00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T.
PLANNING WITH GRATS First Run Broadcast: August 1, 2017 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) GRATs, or Grantor Retained Annuity Trusts, are one of the most effective
More informationEmployer Reporting Guide for Large Employers and 6056 Reporting for Large Employers
Employer Reporting Guide for Large Employers 6055 and 6056 Reporting for Large Employers Provided courtesy of Table of Contents Overview of Employer Responsibilities 3 Background 5 What Information To
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 information4/13/16. Provided by: KRA Agency Partners, Inc. 99 Cherry Hill Road, Suite 200 Parsippany, NJ Tel:
4/13/16 Provided by: KRA Agency Partners, Inc 99 Cherry Hill Road, Suite 200 Parsippany, NJ 07054 Tel: 973-588-1800 Design 2015 Zywave, Inc. All rights reserved. Table of Contents Introduction...3 Plan
More informationTimeline. ASCIP ACA Reporting Diagnostics. ASCIP ACA Reporting Diagnostics May Debra Davis Area Vice President, Compliance Counsel
ASCIP ACA Reporting Diagnostics Sally Wineman Area Senior Vice President, Compliance Counsel Debra Davis Area Vice President, Compliance Counsel 2015 GALLAGHER BENEFIT SERVICES, INC. 05 15 Timeline Revenue
More informationThe MC Academy The Employee Benefits and Executive Compensation Series HEALTH CARE REFORM ACT
The MC Academy The Employee Benefits and Executive Compensation Series HEALTH CARE REFORM ACT April 16, 2013 Topics Health Care Reform under the Patient Protection and Affordable Care Act Overview Exchanges
More informationHealth Care Reform Update:
Health Care Reform Update: The Employer Mandate and Other Considerations for 2013 February 13, 2013 Today s Agenda Health Care Reform three new concepts Strategic Decisions for Employers in 2013 - Will
More informationHealth Care Reform: How the USPS plans to minimize Pay or Play penalties MAY 1, 2013
Health Care Reform: How the USPS plans to minimize Pay or Play penalties MAY 1, 2013 Presenters Thomas (Ted) Williams Program Manager, CHRO, United States Postal Service Thomas.t.williams@usps.gov +1.202.268.1916
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 informationCompliance Alert. ACA Mandates Different Measures of Affordability
Compliance Alert ACA Mandates Different Measures of Affordability August 29, 2014 Quick Facts: Several Affordable Care Act (ACA) provisions measure the affordability of employersponsored health coverage.
More informationMVP Insurance Agency October 2013 Newsletter - Your Health Care Reform Partner
MVP Insurance October 2013 Newsletter - Your Health Care Reform Partner Are you in compliance with health care reform regulations? We can help you stay on top of health care reform to avoid penalties from
More informationImplementing Health Care Reform in the Workplace. Nancy E. Taylor Greenberg Traurig
Implementing Health Care Reform in the Workplace Nancy E. Taylor Greenberg Traurig 1 Health Care Reform THESE PROVISIONS CAN CHANGE A LOT IS UNCERTAIN AND WILL BE SUBJECT TO REGULATIONS/GUIDANCE. WILL
More informationESTATE PLANNING AND IRAS First Run Broadcast: November 12, :00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T.
ESTATE PLANNING AND IRAS First Run Broadcast: November 12, 2013 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Liquid assets held in individual or employer sponsored qualified
More informationELECTION UPDATE AFFORDABLE CARE ACT 11/18/2014 WS+B CLIENT CPE
AFFORDABLE CARE ACT Anthony Panico, CPA Partner, Healthcare Services Group Team Leader, Healthcare Reform Advisory Team ELECTION UPDATE 1 AFFORDABLE CARE ACT Timeline 2010 Early retiree reinsurance program
More information2013 Miller Johnson. All rights reserved.
Update: How To Prepare For 2014 Tripp W. Vander Wal 1 1 www.millerjohnson.com The materials and information have been prepared for informational purposes only. This is not legal advice, nor intended to
More informationACA REPORTING WEBINAR QUESTIONS AND ANSWERS
ACA REPORTING WEBINAR QUESTIONS AND ANSWERS The following questions on ACA reporting requirements to the IRS make up parts one and two of an ebook series. Contact us for part three, in which we cover questions
More informationHEALTH CARE REFORM 2010 A CHRONOLOGICAL OVERVIEW OF THE LAW'S OBLIGATIONS FOR EMPLOYERS. Henry Smith. Smith & Downey.
HEALTH CARE REFORM 2010 A CHRONOLOGICAL OVERVIEW OF THE LAW'S OBLIGATIONS FOR EMPLOYERS Henry Smith Smith & Downey hsmith@smithdowney.com 410-321-9350 [Note that this presentation is merely a very broad
More informationAre We ACA Compliant: How to Perform a Self-Audit
Are We ACA Compliant: How to Perform a Self-Audit Jennifer L. Berman, JD, SPHR CEO/Chief Employee Optimizer OAU Consulting www.oauconsulting.com jberman@oauconsulting.com 773.230.2505 Agenda for today
More information2016 Compliance Checklist
Brought to you by Risk Management Advisors, Inc. 2016 Compliance Checklist The Affordable Care Act (ACA) has made a number of significant changes to group health plans since the law was enacted over four
More informationHEALTH CARE REFORM: CONSIDERATIONS FOR THE BUSINESS MANAGER
HEALTH CARE REFORM: CONSIDERATIONS FOR THE BUSINESS MANAGER This is only a brief summary that reflects our current understanding of select provisions of the law, often in the absence of regulations. All
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 informationThe Affordable Care Act Smart Strategies for Employers
The Affordable Care Act Smart Strategies for Employers December 12, 2013 Presented by: Steve Friedman Littler Mendelson, P.C. New York Office sfriedman@littler.com 212.583.2687 Russell Chapman Littler
More informationHealthcare Reform Timeline
Healthcare Reform Timeline Provisions That Will Impact Individuals & Employers August 2012 No one sees the direct results of the Patient Protection and Affordable Care Act (PPACA) like the health insurance
More informationT R U S T E D A D V I S O R S. Providing Outstanding Client Service Boston /Cambridge/Newport / Providence / Waltham
T R U S T E D A D V I S O R S Providing Outstanding Client Service Boston /Cambridge/Newport / Providence / Waltham www.kahnlitwin.com Health Care Reform Overview Applicable Large Employer Determination
More informationEXPERT UPDATE. Compliance Headlines from Henderson Brothers:.
EXPERT UPDATE Compliance Headlines from Henderson Brothers:. Health Care Reform Timeline Health Care Reform Timeline This Henderson Brothers Summary provides a timeline of the of key reform provisions
More informationDay 1 October 21, 2015:
BUSINESS PLANNING WITH S CORPS, PART 1 & PART 2 First Run Broadcast: October 21 & 22, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes each day) This program will provide
More informationNEW YORK STATE AUTOMOBILE DEALERS ASSOCIATION & SYRACUSE AUTO DEALERS ASSOCIATION September 16, 2014 Meeting Syracuse, New York
NEW YORK STATE AUTOMOBILE DEALERS ASSOCIATION & SYRACUSE AUTO DEALERS ASSOCIATION September 16, 2014 Meeting Syracuse, New York Affordable Care Act Update Are We There Yet? Topics to be Covered Review
More informationThe Patient Protection and Affordable Care Act
The Patient Protection and Affordable Care Act June 4, 2013 Lisa Curry, CPA Amber Moore, CPA 2013 KSM Business Services, Inc. PPACA What Is It? Signed into law on March 23, 2010 Most significant regulatory
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 informationEmployer s Forum. ACA Update Presented by: Chad Morris, Vice President - Employee Benefits Consultant Gregory & Appel
Employer s Forum ACA Update 5-12-15 Presented by: Chad Morris, Vice President - Employee Benefits Consultant Gregory & Appel Presenter Chad Morris Vice President Employee Benefits Consultant PPACA Certified
More informationH E A L T H C A R E R E F O R M T I M E L I N E
H E A L T H C A R E R E F O R M T I M E L I N E On March 23, 2010, President Obama signed the health care reform bill, or Affordable Care Act (ACA), into law. The ACA makes sweeping changes to the U.S.
More informationAn Employer s Guide to Health Care Reform
An Employer s Guide to Health Care Reform Background On March 23, 2010, President Obama signed into law the Patient Protection and Affordable Care Act (PPACA). Less than a week later, Congress passed the
More informationAffordable Care Act: Key Issues for Employers in 2014 and Beyond
Affordable Care Act: Key Issues for Employers in 2014 and Beyond Daniel R. Salemi, Franczek Radelet P.C. It has been almost four years since the Affordable Care Act ( ACA ) was signed into law in March
More informationThe Affordable Care Act Update
The Affordable Care Act Update Presented by: The Union Labor Life Insurance Company SOLUTIONS FOR THE UNION WORKPLACE SPECIALTY INSURANCE INVESTMENTS Overview of Presentation 1. 2010 2014 Provisions overview
More informationHealthcare Reform. July 17, 2013
Healthcare Reform July 17, 2013 Agenda Current and Future Requirements for Employers Healthcare Reform Taxes and Fees Individual Mandate and Subsidies Employer Pay or Play Mandate Other Requirements Expanded
More informationDEFINED VALUE CLAUSES: DRAFTING & AVOIDING RED FLAGS
DEFINED VALUE CLAUSES: DRAFTING & AVOIDING RED FLAGS First Run Broadcast: April 26, 2018 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Formula and defined value clauses are
More information