Health: Employer Shared Responsibility
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
See Also — for related information
(Items in italic are available only to Council members.)
Official Source Documents
April 10, 2014 — Forty Hours Is Full Time Act (S. 701)(Collins)
February 28, 2013 — American Job Protection Act (S. 399)
February 28, 2013 — American Job Protection Act (H.R. 903)
March 23, 2010 — Patient Protection and Affordable Care Act (PPACA) as enacted and amended by the Health Care and Education Affordability Reconciliation Act
Council Materials
| For legislative items — source documents and council materials — released prior to enactment of PPACA on March 23, 2010, please go to the PPACA Archive Page. |
| Click here for the Council's comprehensive chart highlighting PPACA regulatory developments. |
Official Source Documents
March 18, 2013 — Proposed Regulations Regarding 90-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under PPACA
December 28, 2012 — IRS Proposed Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage under PPACA
- Corrections (March 15, 2013)
February 1, 2013 — HHS/CMS Proposed Regulations on Minimum Essential Coverage Provisions
February 1, 2013 — IRS Notice of Proposed Rulemaking/Public Hearing on Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
- Corrections (March 25, 2013)
December 28, 2012 — IRS Frequently Asked Questions Regarding Proposed Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage under PPACA
December 28, 2012 — IRS Proposed Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage under PPACA
August 31, 2012 — IRS Notice 2012-59: Guidance On 90-Day Waiting Period Limitation Under Public Health Service Act Section 2708
April 26, 2012 — HHS Bulletin: Verification of Access to Employer-Sponsored Coverage
April 26, 2012 — IRS Notice 2012-31: Minimum Value of an Employer-Sponsored Health Plan
February 9, 2012 — IRS Notice 2012-17: FAQ Guidance Regarding Automatic Enrollment, Employer Shared Responsibility, and Waiting Periods
November 17, 2011 — DOL FAQs About Affordable Care Act Implementation Part VII and Mental Health Parity Implementation
September 13, 2011 — IRS Notice 2011-73: Request for Comments on Health Coverage Affordability Safe Harbor for Employers
May 3, 2011 — IRS Notice 2011-36: Request for Comments on Shared Responsibility for Employers Regarding Health Coverage
April 1, 2011 — FAQs on PPACA Implementation Part VI
December 22, 2010 — DOL FAQs About Affordable Care Act Implementation Part V and Mental Health Parity Implementation
November 1, 2010 — FAQs about the Affordable Care Act Implementation Part IV
October 18, 2010 — FAQS about the Affordable Care Act Implementation Part III
October 8, 2010 — FAQS about the Affordable Care Act Implementation Part II
September 20, 2010 — FAQS about the Affordable Care Act Implementation Part I
Council Materials
May 8, 2013 — Council Comments on PPACA FAQs Part XIII: Expatriate Health Plan Coverage
April 23, 2013 — Testimony of Seth Perretta (Crowell & Moring) on behalf of American Benefits Council in IRS Hearing on PPACA Employer Responsibility Provisions
March 18, 2013 — Council Comment Letter to IRS Regarding IRS Proposed Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage under PPACA
January 17, 2013 — Benefits Briefing Presentation Slides: Proposed Regulations on Employer Shared Responsibility Provisions (Chris Keller, Groom Law Group & Seth Perretta, Crowell & Moring)
January 4, 2013 — Summary of Treasury, IRS Proposed Regulations Regarding Employer Shared Responsibility Requirement (Courtesy of Groom Law Group)
October 18, 2012 — P4P Presentation Slides: Waiting Period Limitations (IRS Notice 2012-59) (Seth Perretta, Crowell & Moring)
October 1, 2012 — Council Comments on IRS Notice 2012-59: Guidance On 90-Day Waiting Period Limitation Under Public Health Service Act Section 2708
September 25, 2012 — P4P Presentation Slides: Employer Responsibility Guidance (Definition of "Full-Time Employee" & 90-Day Waiting Periods)(Seth Perretta, Crowell & Moring)
June 11, 2012 — Council Comments to IRS Regarding IRS Notice 2012-31 (Minimum Value of an Employer-Sponsored Health Plan)
April 6, 2012 — Council Comments on IRS Notice 2012-17: FAQ Guidance Regarding Automatic Enrollment, Employer Shared Responsibility, and Waiting Periods
February 29, 2012 — P4P Presentation Slides: Recent Guidance on Automatic Enrollment, 90-Day Waiting Periods, & Shared Responsibility (Ed Fensholt, Lockton Benefit Group)
February 17, 2012 — Summary/Alert: FAQs Offer Peek Behind the Play-or Pay Curtain, 90-Day Waiting Period Rule (Courtesy of Lockton Benefit Group)
December 14, 2011 — Council Comments to IRS Regarding Health Coverage Affordability Safe Harbor for Employers
June 15, 2011 — Council Letter to IRS Regarding Notice 2011-36
May 23, 2011 — Memo: IRS Issues Request for Comments on Employer Shared Responsibility Provisions of New Code Section 4980H (Courtesy of Crowell & Moring LLP)
May 23, 2011 — Memo: IRS Request for Comments on Employer Mandate, Full-Time Employee Definition, and Waiting Period Issues (Courtesy of Groom Law Group, Chartered)
August 6, 2010 — PPACA Mandates Chart (Courtesy of Proskauer Rose)
April 1, 2010 — Health Care Reform Compliance Presentation Slides: Employer Responsibilities
Official Source Documents
Council Materials
January 27, 2012 — Council Brief to U.S. Supreme Court Regarding PPACA Health Care Law
Condition Critical: Ten Prescriptions for Reforming Health Care Quality, Cost and Coverage
Health
Health Care Reform (PPACA), General & Misc. Items
- Employer Shared Responsibility
- Market Reforms & Adult Child/Age-26 Coverage
- Preventive Care & Value-Based Design
- Quality Improvement & Delivery Reform
- Essential Benefits
- Tax & Revenue Issues
- Grandfathered Plans
- Claims and Appeals
- Summary of Benefits & Coverage
- Informational Reporting/W2
- Health Insurance Exchanges
- State Innovation
- Medical Loss Ratio & Mini-Med Plans
- Automatic Enrollment
- Wellness Programs
- Accountable Care Organizations
- Non-Discrimination
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
Tax Reform, Deficit Reduction & Federal Budget
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
