You will read a lot in the next few days about the “repeal” of the ACA. Whether you call it repeal or reform, the newly proposed American Health Care Act contains welcome relief for employers from the serious penalties and mind-numbing complexity of the current ACA.
The IRS has extended the 2016 deadlines for ACA reporting to participants and the IRS.
The main advantage of the “look-back” method is that coverage is not required for employees who do not regularly work 30 hours per week, but who occasionally do so.
ACA rulings, effective in 2014, prohibit employers from helping employees to buy non-group health insurance.