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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. 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

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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
( 157 ) More

Council Materials

Comment Letter
Council Comment Letter to IRS on ACA Information Reporting
Wednesday, January 3, 2018
( 89 ) More

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JUDICIAL


Source Documents

Council Materials

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WEBINARS / NEWS RELEASES


WEBINARS

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NEWS RELEASES

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