Unseen Struggles: The Hidden World of Invisible Disabilities in the American Workplace In the ever-evolving landscape of the American workforce, a significant portion of employees grapple with challenges that are often unnoticed, yet deeply impactful. According to recent statistics, 16% of U.S. workers identify as having an invisible disability, yet half of these individuals have […]

The ADA Amendments Act of 2008 broadened the definition of disability previously established by the ADA and effectively expanded the group of people who would qualify as disabled. The amendments put more pressure on employers to provide reasonable accommodations and created more potential liability for companies that are not in careful observance of the law. […]

Drafted by Elizabeth Raggio, JD The IRS has lowered the affordability percentage again – from 9.12% to 8.39% for plan years beginning in 2024. Meaning, Applicable Large Employers (ALEs) will continue to shoulder a greater burden of the employee premium for self-only coverage or face exposure to an employer shared responsibility payment (ESRP).  To better […]

ALE CALCULATION TOOL USING LAST CALENDAR YEAR EMPLOYEES AND HOURS FOR WHICH PAY IS RECEIVED Next steps: Add ALL 12 months Total FT and FTE count and divide by 12 to determine average monthly FT and FTE Count for entire year. Round the final number down to a whole number to determine your ALE status. […]

The 2023 affordability percentage that Applicable Large Employers (ALEs) use when determining whether their offer of coverage is affordable such that they are not subject to 4980H(b) penalty exposure is 9.12 percent of household income, down from 9.61 percent in 2022. Thus, for plan years beginning in 2023, ALEs offer affordable coverage if the employee […]

RE: Provider/Network/Health System Carrier, TPA, PBM, and Direct Contracting Gag Clause Prohibition Effective December 27, 2020 under CAA Title II Section 201 (Transparency) Submitted Attestation Due Date: December 31, 2023 and Dec 31st annually each year thereafter – SEE CMS EMAIL SENT TO YOUR EMPLOYER CLIENTS BELOW. Governed and Enforced By: IRS (IRC section 9824), ERISA (Section 724), PHS Act […]

An Applicable Large Employer (ALE) that does not offer coverage meeting certain requirements under Code Section 4980H may have exposure to an employer shared responsibility payment (ESRP). The ESRP amounts are indexed each tax year as shown in the table below and calculated based on information reported on the ALE’s Forms 1094-C and 1095-C.  If […]