For purposes of individual eligibility for tax subsidies through a public Exchange and for compliance with the employer shared responsibility rules under §4980H, it is important to understand whether coverage offered under an employer-sponsored group health plan is “affordable.”

Applicable large employers (ALEs) are subject to §4980H offer of coverage requirements and §6056 employer reporting requirements on Form 1094-C and Form 1095-Cs. ALEs who fail to comply with §4980H offer of coverage requirements may face penalties (i.e., employer shared …

With the number of individuals enrolled in high-deductible health plans (HDHPs) growing, and health care costs continuing to rise, health savings accounts (HSAs) provide an option for reimbursement of medical expenses on a tax-favored basis without some of the financial …