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Affordable Care Act (ACA) Advisory

The Benefits of Health Savings Accounts (HSA's)

IRS Restores 2018 HSA Limits and Announces 2019 HSA Limits

In Rev. Proc. 2018-17, the IRS restored the previously issued $6,900 contribution limit for individuals with family HDHP coverage in 2018. The IRS had recently lowered the limit to $6,850 as a consequence of the Tax Cuts and Jobs Act, but due to stakeholder concerns, the IRS will now allow…

IRS Enforcement of Employer Mandate Continues with Release of Sample Notice CP 220J

The IRS recently released the sample notice (Notice CP 220J) that it will use to notify applicable large employers (ALEs) of their liability for an employer shared responsibility payment for one or more months in calendar year 2015. As background, over the past several months, the IRS has been sending…

2018 HHS Poverty Guidelines Released

At the end of last month, HHS released its poverty guidelines for 2018, which applicable large employers (ALEs) may use in determining whether they satisfy the Federal Poverty Line (FPL) affordability safe harbor. As background, the FPL affordability safe harbor is one of the three methods ALEs may rely upon…
TRS Legislation

Cadillac Tax and Other ACA Taxes Delayed

Amidst the drama of the short-lived government shutdown, Congress passed and the President signed continuing appropriations legislation last week providing funding for the government until February 8, 2018. Included within this legislation were important provisions impacting certain Affordable Care Act (ACA) taxes, including: A two-year delay of the excise tax…

FORM 1095C FAQS

Form 1095-C is one of these forms, and the information below is intended to provide a high-level overview of this form and its purpose. #1: What is Form 1095-C? Form 1095-C provides information about the health insurance coverage, if any, offered to you by your employer. Employers who are considered…