Elizabeth Raggio, JD
The IRS recently published final instructions for Forms 1094-B and 1095-B and Forms 1094-C and 1095-C reporting…
The IRS has lowered the affordability percentage again - from 9.12% to 8.39% for plan years beginning in 2024. Meaning,…
The 2023 affordability percentage that Applicable Large Employers (ALEs) use when determining whether their offer of coverage is affordable such…
An Applicable Large Employer (ALE) that does not offer coverage meeting certain requirements under Code Section 4980H may have exposure…
Failure to file or furnish Forms 1094-C and 1095-C as required can result in civil penalties under Code Sections 6721…
The IRS recently finalized rules and guidance that change how an employee’s family determines premium tax credit (PTC) eligibility for…
January 12th, 2022
The DOL recently released guidance articulating its temporary enforcement policy for group and individual health plan service…
March 5th, 2021
The IRS recently began issuing 226J letters proposing 4980H penalties against Applicable Large Employers (ALEs) for the…