Compliance Library

This Kapnick Insurance Group Update is not intended to be exhaustive nor should any discussion or opinions be construed as legal or tax advice. The information contained in this communication is intended to provide general information regarding health care reform and related topics, and is based on general information available at the time it was prepared. Readers should contact their tax and/or legal counsel for advice that is appropriate to their specific circumstances. This information cannot be used by any taxpayer to avoid tax penalties.

At Kapnick, we have specialists that focus on breaking down the many complex requirements for business owners and their employees. We do this with simplified, timely information via seminars, email and one-on-one consultation.

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2014-2017 Health Care Reform and Compliance Documents

PDF symbolPresident Trump Signs ACA Executive Order and Regulatory Freeze Memo Issued

PDF symbolMedicare Part D: Disclosures to CMS

PDF symbolNEW ADA Notice Requirement for Wellness Programs

PDF symbolNationwide Injunction Against Overtime Rule Granted

PDF symbolIRS Extends ACA Reporting Deadlines and Good Faith Relief

PDF symbol2017 IRS Health Flexible Spending Account Limit is $2,600

PDF symbolACA Reinsurance Contribution Forms Due November 15, 2016

PDF symbolSoliciting Tax Identification Numbers and Section 6055 Reporting

PDF symbolACA_Electronic_Reporting_Due_June_30_2016_2016-06_-_FINAL

PDF symbolREMINDER – Medicare Part D Disclosures Due to CMS by Feb 29 2016 for Calendar Year Plans

PDF symbol2016-02-03 REMINDER – Requests for Waiver From Electronic Filing of ACA Reporting must be submitted by Feb 15 2016

PDF symbol2015-12_Cadillac_Tax_Delayed_Two_Years_Until_2020

PDF symbolACA Reinsurance Contributions Due Nov. 16 2015 -FINAL

PDF symbol2015-12 Breaking News – IRS Extends ACA Reporting Deadlines

PDF symbol2015-12 ACTION NEEDED by 12-31-15 – 125 Language and Same-Sex Spouses Post-Obergefell

PDF symbolDOL Proposed Rule Procedures for Plans Providing Disability Benefits

PDF symbolStop-Loss Plan Asset Client Article

PDF symbolACA PCORI 2015 Fee Adjustment and Corrections 12-15-15

PDF symbolDOL FAQ Article (final)

PDF symbol ACA Automatic Enrollment Requirement Repealed (2015-11)

PDF symbolEEOC Proposed Rule Regarding GINA and Wellness Program Incentives (2015-11)

PDF symbolSame-Sex Spouse Proposed Rule Issued (2015-11)

PDF symbol ERs with 50-99 EEs – Small Group Definition Not Required to Change for 2016 (2015-10)

PDF symbol ACA Final 2015 Reporting Forms and Instructions and Notice 2015-68 (2015-09)

PDF symbol Carriers Offering Special Enrollment Period for Same Gender Marriage (2015-07)

PDF symbol Final Rule Updates the SBC Requirement (2015-06)

PDF symbol IRS Releases 2015 Draft Forms for Employer Reporting of Health Coverage (2015-06)

PDF symbol U.S. Supreme Court Upholds Health Law Subsidies (2015-06)

PDF symbol PCORI Fees Due July 31 2015  (2015- June 16)

PDF symbol IRS Issues New Q&As on Sec 6056 Reporting (2015- June 16)

PDF symbol Embedded Out-Of-Pocket Maximum for Family Coverage (2015 – June 16)

PDF symbol Final ACA Forms Released (2015 – Mar 10)

PDF symbol Employer Reporting of Health Coverage under Code Sec (2015 – Jan 9)

PDF symbol IRS Limits for 2015 (2015 – Jan 9)

PDF symbol Proposed Regulation Issued on Summary of Benefits and Coverage (2015-Jan 9)rev1

PDF symbol U.S. Supreme Court to Rule on Federal Health Care Subsidies (11-14-2014)

PDF symbol Sixth Circuit Upholds Same-Sex Marriage Ban in Four States (11-14-2014)

PDF symbol HCR Health FSA Limit Increases to $2,550 for 2015 (11-14-2014)

PDF symbol ACA Reinsurance Contribution Form Deadline Extended until Nov

PDF symbol ACA HPID Requirement Delayed Indefinitely (11-14-2014)

PDF symbol ACA Reinsurance Contributions – Submission Form Available Oct

PDF symbol ACA HPIDs – FAQs and Quick Reference Guide for HPIDs Released 10-17-14

PDF symbol Supreme Court Rejects Appeals in Same-Sex Marriage Cases 10-17-14

PDF symbol ACA PCORI 2014 Fee Adjustment and Corrections 9-30-14

PDF symbol ACA Employer Shared Responsibility – Guidance re Measurement Period Changes 9-30-14

PDF symbol ACA – IRS Allows Two New Mid-year Election Changes for Cafeteria Plans 9-30-14

PDF symbol New Accommodations Under ACA Contraceptive Mandate (9.03.14)

PDF symbol Health Plans Required to Obtain a Health Plan Identifier (HPID) (8.14.14)

PDF symbol  NEW HIPAA – Deadline to Obtain HIPAA HPID is Nov 5, 2014 (small plans have until 2015) – (7.21.14)

PDF symbol ACA -Contradictory Court Rulings on Federal Exchange Subsidies – MAR final (7.25.14)

PDF symbolHealth-Insurance-Providers-Fee-Due-Sept-30-2014 (6.26.14)

PDF symbolReinsurance-Fees-Annual-Enrollment-Counts-Due-November-15-2014 (6.26.14)

PDF symbolPCORI Fees Due July 31 2014 (6.26.14)

PDF symbolIRS Clarifies How Health FSA Carryovers Affect HSA Eligibility (6.5.14)

PDF symbolAgencies Release NEW COBRA Guidance for Individuals and Employees (6.5.14)

PDF symbolConsequences – Reimbursing individual insurance premiums for employees (6.5.14)

PDF symbolPay or Play – When to Begin Tracking Employee Hours (6.5.14)

PDF symbolPay or Play – Penalties for Failing to Offer Dependent Coverage (6.5.14)

PDF symbol Health Plan Coverage Same Sex Spouses (7.10.14)

PDF symbol U.S. Supreme Court Limits ACA Contraceptive Mandate (7.3.14)

PDF symbol Employer Shared Responsibility Final Regulations April 2014

PDF symbol Health Insurance Marketplace – What to expect in 2014

PDF symbol Final Rules on Waiting Periods Feb 26 2014

PDF symbol Employer Shared Responsibility Rules Feb 14 2014

PDF symbol New Michigan Law Bans Insurers from Selling Abortion Coverage

PDF symbol Proposed Expansion of “Excepted Benefits”

PDF symbol Reinsurance Contributions

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2013 Health Care Reform Documents

PDF symbol Michigan Health Insurance Exchange Update – Rate Summary Michigan — 10/18/13

PDF symbol Guidance Issued on HRAs, FSAs & Premium Reimbursement Plans

PDF symbol Tax Treatment of Benefits  Provided to Same-Sex Married Couples — September 2013

word symbol Sample Letter – New Health Insurance Marketplace Coverage Options

word symbol Sample Notice – New Health Insurance Marketplace Coverage Options

PDF symbol Out of Pocket Maximum Limits

PDF symbol NEW: IRS Guidance on Delay of Employer Mandate Penalties and Reporting Requirements

PDF symbol Employer Mandate Penalties Delayed Until 2015

PDF symbol Comparative Effectiveness Research Fee – PCORI Fee

PDF symbol Instructions for Form 720

PDF symbol Quarterly Federal Excise Tax Return 720

PDF symbol IRS Limits for 2014

PDF symbol Q&A ‐ General information to share with customers regarding Blue Cross Blue Shield of Michigan as a mutual nonprofit company

PDF symbol Proposed Guidance Issued on 90-day Waiting Period Limit

PDF symbol IRS and HHS Issue Proposed Regulations on Individual Mandate

PDF symbol Penalties for Employers Not Offering Affordable Coverage Under the Affordable Care Act Beginning in 2014 (PDF needed)

PDF symbol Affordable Care Act Summary of Taxes and Fees

PDF symbol Determining if you are a large employer subject to ACA’s provisions

PDF symbol Health Care Reform Timeline

PDF symbol “Pay or Play” Penalty – Common Ownership Aggregation Rules

PDF symbol 2013 Compliance Checklist

2010 – 2012 Documents


The Health Care Reform Law—the Affordable Care Act (ACA)—has many complex requirements for employers and health plans. Please contact Kapnick Insurance Group with any questions you may have about health care reform requirements.  All Kapnick Insurance Group documents are meant as reference only, and should not be construed as legal advice.