IRS Play or Pay Reporting for Difficult Employee Groups

The Patient Protection and Affordable Care Act’s (ACA) reporting for employers with 50 or more full time or full time equivalent employees in early 2016 is on the horizon. For some employers the reporting requirements and process is relatively straightforward, but some industries and employee groups are more difficult to report on. This webinar will help provide guidance for employers facing difficult reporting situations.

This webinar will:

• Explain the difference in reporting requirements for small (less than 50) and large (50 or more) employers, and self funded versus fully insured
• Provide best practices on reporting when an employer moves between self-funded and fully insured or vice versa
• Provide best practices for employers with union employees
• Discuss how to report coverage that is offered to employees who work less than 30 hours a week
• Provide a basic overview of the IRS’ “Affordable Care Act Information Returns” process for employers who wish to or must file electronically and who are not utilizing a third party vendor
• Provide information on how to handle employees who decline coverage or move in and out of eligibility

About the Presenters:
Kathleen R. Barrow is a Shareholder in the Rapid City, South Dakota, office of Jackson Lewis P.C. She has designed welfare benefit plans and executive compensation arrangements, and has counseled sponsors and administrators of these types of plans, for 15 years.

Ms. Barrow has appeared on behalf of clients before the national offices of the United States Treasury and the Department of Labor Employee Benefit Security Administration.

Ms. Barrow actively participates in national coalitions of counsel that assist employers in defending audits of welfare and pension benefit plans. She advises clients and counsel across the country with regard to defined contribution arrangements that provide post-retirement health benefits to employees.

Ms. Barrow will be joined by Leah Bifulco, a CPA from Casey Peterson & Associates, a South Dakota CPA and financial advising firm.