Agents

The IRS has released final Affordable Care Act (ACA) information reporting forms and instructions for the 2024 calendar year. Form 1094-C or 1094-B is used to report to the IRS summary information for each employer and to transmit Forms 1095-C or 1095-B to the IRS. Form 1095-C or 1095-B is used to report information about each employee.

Under the Patient Protection and Affordable Care Act (ACA) Employer Mandate, ALEs must offer affordable health coverage that meets minimum value requirements to fulltime employees or face potential penalties.

The Consolidated Appropriations Act, 2021 (CAA) prohibits gag clauses in contracts between a group health plan and certain service providers.

The IRS has released the 2025 cost-of-living amounts (COLAs) for HSA-qualifying high-deductible health plans.

The Department of Health and Human Services recently issued a final rule amending HIPAA’s Privacy Rule to address reproductive health-care privacy.