2020 Employer’s Guide to ACA Reporting

ACTION REQUIRED FOR EMPLOYERS RECEIVING HEALTH PLAN REBATES Health insurance carriers and health maintenance organizations (HMOs) that do not satisfy the Affordable Care Act (“ACA”) Medical Loss Ratio (“MLR”) requirements must issue rebates to fully insured group health plan sponsors by September 30 each year. The MLR requirements do not apply to self-funded plans. As […]

The Internal Revenue Service (IRS) has released Rev. Proc. 2026-26, which contains the inflation adjusted amounts for 2027 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable Care Act’s (ACA) employer shared responsibility provisions and premium tax credit program. As shown in the table below, for plan years beginning in 2027, […]