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Archive | September, 2015

Legal Alert: Consider Hiring a Vet (or His or Her Spouse or Dependent)

The Affordable Care Act’s (ACA’s) pay-or-play penalties apply only to so-called applicable large employers (ALEs).  An ALE is an employer that employs, on average, at least 50 full-time equivalent employees (FTEs) in the prior calendar year.  (For 2015 only, certain employers with between 50 and 99 FTEs on average in 2014 are exempt from pay-or-play […]

Legal Alert: IRS Reverses Course on HRA Reporting

The IRS released updated instructions for the 2015 ACA reporting forms today and reversed its earlier guidance regarding reporting for HRAs. Per the instructions, an employer with an insured major medical plan and HRA coverage for which an individual is eligible because the individual enrolls in the insured major medical plan is not required to […]