Health Care Reform: Looking Ahead to 2014—An Illustration

Over the course of several blog posts, we’ve looked ahead to 2014 to consider how individual mandates, government subsidies and employer mandates and penalties will interact. Our earlier blog posts, which are linked below, have the details of these provisions, but today we want to apply the details of those …

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Defense of Marriage Act and Health Care

One of the earlier versions of health care reform included a tax-equalization provision for domestic partners. The provision would have made health coverage for domestic partners and same-sex spouses free from tax, as it is for opposite-sex spouses (Sec. 571). The provision provided tax-equality for purposes of …

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W-2 Relief for 2011

We previously blogged about the new Form W-2 requirement under health care reform. Health care reform technically requires disclosure of the cost of coverage effective for 2011 Forms W-2. But the IRS just issued relief for reporting health care coverage in 2011 and will not impose penalties for failure to do …

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Annual Enrollment Materials and Welfare Notices

You may be preparing materials and notices for an upcoming annual enrollment period. Health care reform and other recent laws have added or changed several notices that are required before the next plan year starts (1/1/2011 for calendar-year plans). The agencies have provided several model notices to assist with …

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