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  • Posts by Lauren D. Parker
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    | 210.278.5811

    Lauren Parker advises clients on estate planning, probate, and wealth transfer law matters. Her experience ranges from simple will drafting to more complex tax-planned wills, revocable trusts, defective grantor trusts and ...

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Benefits Alert: COVID-19 Implications for ACA Determinations
Posted April 10, 2020 by Katherine Patton Noll, Lauren D. Parker, Joshua A. Sutin

The COVID-19 pandemic has raised several interesting issues for employers and employees under the Affordable Care Act (ACA). This client alert will address the challenges employers are facing due to the pandemic and their effect on ACA compliance, as well as potential exposure to employer mandate penalties.

General overview of the ACA rules and ESRPs

The ACA added Section 4980H to the Internal Revenue Code (IRC), which applies to applicable large employers (ALEs). An employer is an ALE for a calendar year if, on average, it employed at least 50 full-time employees during the previous ...

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Categories: COVID-19
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