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QUICK FACTS: President Trump recently signed the SECURE Act which, among other things, repealed three ACA taxes. Among the taxes repealed by the SECURE Act is the so-called Cadillac Tax – a 40% tax on certain high-cost group health plans — which has been vocally opposed by bi-partisan legislators and business groups from its inception. Additionally, the SECURE Act repeals the ACA’s health insurance tax and medical device tax. The health insurance tax on health insurers will continue to apply for 2020. Thus, employer plan sponsors of fully insured group health plans will not see any potentially positive …

QUICK FACTS: Employers with group health plans that provide prescription drug coverage to individuals who are eligible for Medicare Part D must disclose to the Centers for Medicare and Medicaid Services (CMS) certain information about the coverage. The disclosure must be submitted to CMS on an annual basis and at certain other designated times. The disclosure to CMS is due within 60 days after the start of each plan year (February 29, 2020, for calendar year plans). The CMS disclosure is different than the notices of creditable or non-creditable coverage that plan sponsors must issue to Medicare-eligible individuals …

… Francisco (City), Is required to obtain a San Francisco business registration certificate, and Is a for-profit business with 20 or more persons performing work at any location, or a non-profit organization with 50 or more persons performing work at any location. Covered employees Generally, covered employers must make Expenditures for employees who regularly work at least eight hours per week in San Francisco and have been employed for at least 90 calendar days. Exempt employees The HCSO exempts: Employees who receive health care benefits through another employer and who have waived employer Expenditures by signing an OLSE Employee

QUICK FACTS: A Circuit Court has ruled that the ACA’s individual shared responsibility mandate is unconstitutional, in agreement with an earlier District Court ruling. But the Circuit Court sent the case back to the District Court to reconsider whether the unconstitutionality of the individual mandate means that the entire ACA is unconstitutional. The case is likely to remain in litigation for the foreseeable future, as court decisions will likely continue to be appealed. In the meantime, all ACA employer obligations, such as the employer shared responsibility mandate and ACA reporting remain intact, as do all existing market reform rules …