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What's Next for Plan Sponsors After Failed Congressional Attempts to Repeal/Replace the ACA?
Winston & Strawn LLP Link to more items from this source
[Guidance Overview]
Aug. 7, 2017

"Although the IRS has acknowledged glitches in the ACA reporting system, the IRS has confirmed that an applicable large employer is still subject to an employer shared responsibility payment if it (i) fails to offer coverage to 95% of its full-time employees or (ii) has a full-time employee who obtains coverage on the insurance marketplace and receives premium assistance or a tax credit, and the employer's coverage is not affordable or did not provide minimum value.... Congress can still pass narrowly tailored relief in the form of standalone legislation or by including reforms in a bipartisan bill to stabilize the insurance markets.... [R]egulatory guidance from the departments with ACA oversight ... may give employers relief[.]"

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