Sarah BordersJul 28, 20200 minDraft 1095-C forms have significant changesThe IRS regularly releases draft forms to make the public aware of upcoming changes. Of the draft forms currently available, employers and e
Sarah BordersMar 2, 20203 minHow to determine if you're an applicable large employerAn applicable large employer (ALE) is required to comply with the employer mandate and required to distribute and file ACA reporting with...
Sarah BordersFeb 24, 20203 minHow do Individual Coverage HRAs (ICHRAs) work?For plan years beginning on or after Jan 1, 2020, Individual Coverage HRAs (ICHRAs) can be integrated with, and reimburse premiums for,...
Sarah BordersFeb 17, 20202 minNew state employer health coverage reporting is here!By now, most employers have a pretty good handle on their IRS ACA reporting obligations. However, employers may not realize that several...
Sarah BordersFeb 3, 20203 minWhat you need to do with an IRS penalty letterOver the past few years, many employers have received a specific letter (form Letter 226J) from the IRS assessing a proposed Employer...
Sarah BordersNov 21, 20193 minCan an employer implement a Spousal or Dependent Surcharge or Exclusion?Let's start by clarifying: there is a significant difference between a spousal/dependent surcharge and a spousal/dependent exclusion or...
Sarah BordersSep 17, 20191 minIRS Confirms Employer Mandate Enforcement will ContinueThe IRS recently released a letter confirming that they will continue to enforce the employer mandate. The letter was in response to...