On Jan. 21, 2020, the United States Supreme Court denied motions to expedite consideration of Texas v. Azar, the lawsuit challenging the constitutionality of the ACA's individual mandate. This decision follows a federal appeals court ruling that the individual mandate is unconstitutional due to the elimination of the individual mandate penalty in 2019. This ACA Compliance Bulletin provides an overview of the court's decision.
ACA reporting under Section 6055 and Section 6056 for the 2019 calendar year is due in early 2020. Although the IRS extended the deadline for furnishing statements to individuals for 2019, the deadline for filing returns with the IRS remains the same. This ACA Bulletin outlines the deadlines for ACA reporting for the 2019 calendar year.
24 states and the District of Columbia have announced higher minimum wage rates for 2020. While most of these changes become effective in January, new rates in four states and Washington D.C. will take effect during the second half of the year. This compliance bulletin provides an overview of minimum wage rates for 2020 in the United States.
On Nov. 5, 2019, the DOL published a proposed rule to update the “fluctuating workweek” method for calculating employee overtime wages under the FLSA. The proposal would enable employers to give incentive payments to employees who are paid under the fluctuating week method.
On Nov. 13, 2019, the IRS released draft 2019 forms and instructions for ACA reporting under Code Sections 6055 and 6056. The 2019 draft forms and instructions are substantially similar to the 2018 final versions. Note that Section 6055 reporting continues to be required, despite the fact that the individual mandate penalty has been reduced to $0. This ACA Compliance Bulletin provides an overview of the draft forms and instructions.
On Oct. 15, 2019, a federal court vacated parts of the ACA's Section 1557 nondiscrimination regulations. Specifically, court eliminates provisions related to gender identity and termination of pregnancy. This ACA Compliance Bulletin provides an overview of the court's ruling.
On Sep. 24, 2019, the DOL issued a new rule to increase the salary thresholds for the overtime “white collar” exemptions under the FLSA. This Compliance Bulletin provides the DOL's answers to frequently asked questions regarding this new rule.
On Sept. 4, 2019, the IRS issued Notice 2019-50 to index the applicable health insurance providers fee amount for 2020 under the ACA. Although employers are generally not responsible for paying this fee, insurers may pass the cost onto policyholders through premium increases. This ACA Compliance Bulletin provides an overview of the health insurance providers fee.
The DOL recently proposed changes to the model forms that many employers use to administer FMLA leaves. According to the DOL, these changes would increase compliance with the FMLA because they would make the forms easier to use. This Compliance Bulletin summarizes these proposed changes.
Employers that sponsor group health plans should provide certain benefit notices in connection with their plans’ open enrollment periods. This Compliance Overview includes a chart that summarizes the benefit notices that employers should provide in connection with their 2020 open enrollment periods.
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