Requirement is Effectively Repealed Beginning in 2019 Individuals are reminded that the section of the Tax Cuts and Jobs Act which effectively repealed the individual…
Percentage Down from 2017 Under the employer shared responsibility (“pay or play”) provisions of the Affordable Care Act, applicable large employers—generally those who had 50…
Tax Previously Set to Become Effective in 2020 President Trump has signed the Extension of Continuing Appropriations Act, which (among other things) delays implementation of…
Definitions Essential to Understanding ‘Pay or Play’ Compliance In general, under the employer shared responsibility (“pay or play”) provisions of the Affordable Care Act (ACA),…
Maryland has passed a sick and safe leave law. Highlights of the law are presented below. Coverage An employer with 15 or more employees generally…
On Jan. 12, 2018, the Maryland General Assembly overrode Gov. Larry Hogan’s 2017 veto of the Maryland Healthy Working Families Act, which requires employers in…
Tables to be Used No Later Than Feb. 15 The Internal Revenue Service (IRS) has released Notice 1036, Early Release Copies of the 2018 Percentage…
Note: Written by Nevin E. Adams. Nevin is the American Retirement Association’s Chief of Communications and serves as Editor in Chief of NAPA Net and…
The IRS has extended the due dates for furnishing 2017 Forms 1095-B and 1095-C to covered individuals and full-time employees, respectively, from January 31, 2018, to March 2,…
Form Used by Eligible Employers to Claim Credit for 2017 Tax Year The IRS has released Form 8941, Credit for Small Employer Health Insurance Premiums,…
Repeal Effective in 2019 President Trump has signed into law the Tax Cuts and Jobs Act, which, among other things, effectively repeals the Affordable Care…
