The Departments of Labor, Treasury and Health and Human Services issued final regulations on June 3, 2013, that implement PHS Act section 2705, added by the Affordable Care Act (ACA), and existing provisions under ERISA and the Code. The preamble to those regulations stated that the Departments anticipated issuing future subregulatory guidance as necessary. Frequently

We are pleased to announce the launch of Jackson Lewis’ Health Care Reform Resource Center. Our Resource Center provides one convenient place for you to obtain key health care reform-related law, agency guidance, Jackson Lewis articles and related information. We hope you find this resource helpful.

Employers across the country have been preparing to meet the new W-2 reporting requirement under the Affordable Care Act, that generally requires employers to report on Form W-2 for tax years beginning with 2011 the cost of health coverage provided to the employee. In Notice 2010-69, the IRS  has provided employers with another year