Sarah BordersJul 27, 20200 min readDraft 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 min readHow 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 min readHow 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 min readNew 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 min readWhat 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, 20194 min readCan an employer implement a Spousal or Dependent Surcharge or Exclusion?Let's start by clarifying: there is a significant difference between spousal surcharges and spousal carve-outs. Let's learn more.
Sarah BordersSep 16, 20191 min readIRS 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...