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…
Forms 1095-C Due to Full-Time Employees by March 2, 2018 Under the Affordable Care Act, applicable large employers (ALEs)—generally those with at least 50 full-time…
Congress is enacting the biggest tax reform law in thirty years, one that will make fundamental changes in the way you, your family and your…
H.R. 1, knows as the Tax Cuts and Jobs Act, which both houses of Congress passed on Dec. 20, contains a large number of provisions…
