On August 20, 2018, the Depart­ment of Labor (DOL) post­ed the Asso­ci­a­tion Health Plans ERISA Com­pli­ance Assis­tance fact sheet.

On August 20, 2018, the IRS added a new Q&A 18 to its Ques­tions and Answers on Employ­er Shared Respon­si­bil­i­ty Pro­vi­sions Under the Afford­able Care Act. Q&A 18 con­firms that:

  • An employ­er that is not an applic­a­ble large employ­er (ALE) under the employ­er shared respon­si­bil­i­ty pro­vi­sions does not become an ALE due to par­tic­i­pa­tion in an AHP.
  • An employ­er that is an ALE under the employ­er shared respon­si­bil­i­ty pro­vi­sions con­tin­ues to be an ALE sub­ject to the employ­er shared respon­si­bil­i­ty pro­vi­sions regard­less of its par­tic­i­pa­tion in an AHP.
  • The only cir­cum­stance when mul­ti­ple employ­ers are treat­ed as a sin­gle employ­er for deter­min­ing whether the employ­er is an ALE is if the employ­ers have a cer­tain lev­el of com­mon or relat­ed ownership.

Orig­i­nal­ly pub­lished by www.UBABenefits.com

By Karen Hsu