A few days ago, I thought to myself "You should write an update on the ACA. Everyone always wants to know what is happening with the Affordable Care Act (ACA) because it's interesting and so are you." (I shared this thought with my wife, and she categorically disagreed.)
Texas federal judge Reed O'Connor declared the Affordable Care Act invalid in a December 2018 decision that is notable but, ultimately, will likely have no impact on employers' obligations under the ACA. I'd be remiss if I didn't use this opportunity to engage in my new favorite hobby: educating employers about the ACA with the help of random southern phrases I found on Google.
Employers who averaged 100 or more employees over the 2014 calendar year may be receiving a notice from the IRS in the coming months relating to potential penalties for failure to offer affordable coverage to full time employees for the 2015 calendar year, in violation of the ACA's Employer Shared Responsibility Mandate. In brief, employers who met the 100-employee threshold in 2014 were required to do the following in 2015: