Final 2015 ACA Reporting Forms and Instructions Released

Today the IRS released the much anticipated final 2015 forms and instructions for Code Sections 6055 and 6056 reporting. Click on the links below to access these final forms and instructions: 


1094-B and 1095-B instructions 
1094-B
1095-B 
1094-C and 1095-C instructions 
1094-C 
1095-C 

We will follow up with additional detail on these final Affordabl…

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Will You Play or Pay in Your Next Deal?

Considerations Under the Employer Mandate and ACA Information Reporting for Employers Involved in Corporate Transactions
 
With some companies becoming subject to the Affordable Care Act’s (ACA) employer mandate and new reporting requirements for the first time in 2015, corporate transactions, such as a merger or acquisition, will now require add…

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Updated IRS Guidance on ACA Reporting: Draft 2015 Forms and Instructions Released by IRS

The IRS recently issued draft 2015 Forms 1094-B, 1095-B, 1094-C, and 1095-C. Along with these forms, the IRS issued draft 2015 instructions for completing these forms (which can be accessed here and here). Smith Haughey also previously issued a client alert on the 2014 final forms, which can be found here. The draft instructions and forms are simil…

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Smith Haughey Supreme Court Victory Ends Decade Long Legal Uncertainty

When a medical malpractice plaintiff files a complaint before the expiration of the mandatory notice-waiting period, the filing is ineffective, does not initiate tolling of the statute of limitations, and must be dismissed. That was the unanimous ruling of the Michigan Supreme Court yesterday in the much-anticipated decision of Tyra v Organ Procure…

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Department of Labor Proposes Changes to FLSA Overtime Rules

Early in 2014, President Obama signed a presidential memorandum directing the Department of Labor (DOL) to update the regulations defining which white-collar workers are protected by the minimum wage and overtime standards in the Fair Labor Standards Act (FLSA). On Monday, July 6, 2015, the proposed rule responding to Mr. Obama’s demand and seeking…

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