Since the enactment of the Affordable Care Act (ACA) in 2010, and the enactment of the Consolidated Appropriations Act (CAA) in 2021, Trucker Huss has assisted employers, multiemployer trusts, and other plan sponsors (1) understand their obligations, (2) implement changes, notification and filing requirements, (3) prepare for legislative and regulatory changes, and (4) plan for the future. Our attorneys’ efforts have focused on:

  • ACA’s coverage and reform requirements like the dependent coverage, wellness and preventive care provisions
  • Employer mandate under Section 4980H of the Internal Revenue Code, including its effect on plan design and potential assessment by the IRS for non-compliance
  • Responding to IRS proposed Section 4980H Employer Mandate assessments
  • Annual reporting obligations of plan sponsors, including multiemployer trusts, and employers under Sections 6055 and 6056 of the Internal Revenue Code
  • Participant notices such as Summaries of Benefits and Coverage (SBCs) and Exchange Notices
  • Limitations on Health Reimbursement Arrangements and Health Flexible Spending Account Plans
  • Individual mandate and coverage available through the Exchanges or Marketplace, including how they affect health plan and Section 125 plan design
  • Negotiating service provider agreements to include compliant ACA and CAA requirements
  • Assisting plan sponsors with navigating CAA reporting obligations (e.g., prescription drug and health care spending reporting, gag clause attestations, etc.)
  • Providing guidance regarding Mental Health Parity Equity and Addiction Equity Act (MHPAEA) compliance
  • Keeping employers apprised of legislative, regulatory and judicial developments related to the ACA and CAA

We provide practical advice to clients for both immediate and long-term compliance. We also assist our clients through a series of newsletters on ACA and CAA requirements, webinars and live programs. Our attorneys also frequently speak at industry conferences and webinars on ACA and CAA topics.

If you'd like to know more

For more information regarding this area of the Firm’s practice, please contact Mary Powell and Elizabeth Loh.