On June 28, 2024, a janitorial service company in Texas filed a lawsuit challenging regulations issued by the Centers for Medicare & Medicaid Services (CMS) and penalties assessed related to the ...

Editor’s Note: The shared responsibility penalty was reduced to zero for tax years beginning after 2018. Yes. If an individual is eligible to enroll in an employer-sponsored health plan that has ...

The Internal Revenue Service (IRS) has issued final regulations to implement the ACA requirement that every individual have basic health insurance coverage, qualify for an exemption, or make a "shared ...

Under the Affordable Care Act’s (ACA) employer shared responsibility provisions, applicable large employers (ALEs) must either offer minimum essential coverage that is “affordable” and that provides ...