ADP Research Institute

Eye on Washington: Legislative Updates

Updated on April 15, 2015

IRS Modifies Certain Correction Procedures Under the Employee Plans Compliance Resolution System

The Internal Revenue Service (IRS) issued two revenue procedures that modified certain correction procedures under the IRS’ Employee Plans Compliance Resolution System (EPCRS).


Employers with Multiemployer Plans Face Unique ACA Reporting Challenges

Mar 26

Applicable large employer members contributing to a multiemployer health coverage plan face some unique coordination challenges to comply with their reporting obligations under the ACA.


Treasury Issues Initial Guidance on “Cadillac” Tax

Feb 27

On February 23, 2015, the U.S. Department of Treasury and the Internal Revenue Service (together, Treasury) released Notice 2015-16 (the Notice), which is the initial guidance on the Affordable Care Act’s Excise Tax on high-cost health coverage, informally known as the “Cadillac Tax.”


IRS Releases Final ACA Reporting Forms and Instructions

Feb 26

On February 8, 2015, the Internal Revenue Service (IRS) issued final Forms 1094-C and 1095-C for 2014, which employers will use to report health insurance coverage offered under employer-sponsored plans in accordance with Section 6056 of the Internal Revenue Code (IRC). Final Instructions were also issued.


CMS Announces Special Enrollment Period for Individuals and Families Who Are Subject to Individual Mandate Penalty

Feb 23

ACA has continued to receive a considerable amount of attention in Washington in the early part of 2015. On February 3, the U.S. House of Representatives voted again to repeal the ACA.

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Legislative Updates | Insight Articles | ADP Research Institute