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IRS Finalizes 2025 ACA Reporting Instructions

  • On November 11, 2025
On November 5, 2025, the Internal Revenue Service (IRS) released the final instructions for Affordable Care Act (ACA) reporting requirements under Internal Revenue Code Sections 6055 and 6056.
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Still Waiting for the IRS to Issue Final Versions of Forms 1094/1095-B/C

  • On October 1, 2025
In June 2025, the Internal Revenue Service (IRS) released draft 2025 forms for Affordable Care Act (ACA) reporting under Internal Revenue Code Sections 6055 and 6056. Thereafter, on September 17, 2025, draft instructions for the C series forms were released; however, the IRS has not yet released draft instructions for the B series forms. No […]
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ACA Pay-or-Play Rules: Key Changes for 2026

  • On September 17, 2025
The Affordable Care Act (ACA) requires applicable large employers (ALEs) to provide affordable, minimum-value (MV) health coverage to full-time employees (FTEs). Employers that fail to do so may face penalties if at least one FTE qualifies for a premium tax credit (PTC) to buy coverage on the Exchange. This requirement—commonly called the “employer shared responsibility” […]
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Trump Administration Issues Final Rule Impacting the ACA’s Marketplace

  • On July 1, 2025
On June 25, 2025, the U.S. Department of Health and Human Services (HHS) published a final rule to implement new standards for the Affordable Care Act’s (ACA) Marketplaces (or Exchanges). According to HHS, improper Exchange enrollments, enabled by weakened verification processes and expanded premium subsidies, have triggered “widespread fraud.” The final rule’s changes are intended to address […]
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Navigating PCORI Fees for Self-Insured Health Plans and HRAs

  • On April 28, 2025
The Affordable Care Act (ACA) imposes a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research Institute (PCORI). The IRS has provided this helpful chart for more information on whether a type of insurance coverage or arrangement is subject to the fee. Note that […]
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IRS Releases 2024 Adjustments and Benefit Limits for ACA Affordability and More

  • On November 10, 2023
With 2024 approaching fast, the IRS has begun to release some of next year’s indexing adjustment and benefit limits for health and welfare plans. One of the most-watched IRS adjustments each year is the required contribution percentage used to determine whether employer-sponsored health coverage is considered affordable under the Affordable Care Act (ACA). The IRS […]
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