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Health : Employer Health Coverage Responsibility & Reporting

Affordable Care Act Section 4980H requires employers to offer affordable, minimum-value health coverage to full-time employees or pay a penalty if at least one full-time employee obtains subsidized health coverage in a state health insurance exchange. This entails substantial reporting requirements under Internal Revenue Code sections 6055 and 6056. This section covers these provisions as well as related topics including the definition of "essential coverage," the definition of "full-time employee" and the administration of waiting periods.

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LEGISLATIVE


Source Documents

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Council Materials

Memo to Members
Unveiling 'American Benefits Legacy'
Wednesday, October 17, 2018 doc is secured, login to view or you may not have permissions under current account
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REGULATORY


Source Documents

Regulation/Guidance
IRS Notice 2018-06: EXTENSION OF DUE DATE FOR FURNISHING STATEMENTS
Friday, December 22, 2017
Regulation/Guidance
IRS Letter 226-J
Wednesday, November 8, 2017
Regulation/Guidance
IRS Calendar Year 2017 Draft Form 1094-B
Wednesday, September 6, 2017
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Council Materials

Memo to Members
Unveiling 'American Benefits Legacy'
Wednesday, October 17, 2018 doc is secured, login to view or you may not have permissions under current account
( 93 ) More

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JUDICIAL


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Council Materials

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WEBINARS / NEWS RELEASES


WEBINARS

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NEWS RELEASES

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