ACA Affordability Threshold Increases for 2027
The ACA affordability percentage has increased again and reaches its highest level since the employer mandate took effect.
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Health Care Reform
Guidance on health care reform administration and compliance — practical resources for employers, brokers, and benefits teams navigating real operational questions.
16
Health Care Reform Articles
Available in the BAS resource library
16 Articles
Seasonal Employees and the ACA: Common Compliance Mistakes
Seasonal employees differ from variable-hour employees and without paying attention, employers may make mistakes.
Pay Adjustments That Impact ACA Affordability
Compensation changes that occur throughout the year can affect whether an employer's health coverage continues to satisfy the ACA's affordability requirements
Practical Steps Employers Can Take to Reduce ACA Penalties
Most ACA penalties stem from operational issues that occur throughout the year, not just year-end reporting.
Understanding Medical Loss Ratio (MLR) Rebates
As MLR rebates begin arriving, employers should understand the rules governing who is entitled to the funds and the options for using them.
ACA Compliance Lessons Learned From Recent Reporting Seasons
Common themes emerge when reflecting on recent ACA reporting seasons that can help employers reduce administrative burdens and improve accuracy.
IRS Releases Draft 2026 Form 1095-C
The IRS has released a draft of the 2026 Form 1095-C with few substantive changes from 2025, giving employers an early look and a timely reminder to review ACA reporting processes.
IRS Announces Increased ACA Employer Shared Responsibility Penalties for 2027
The 2027 ACA employer shared responsibility amounts reflect another increase in potential penalties for ALEs that fail to comply with ACA employer mandate requirements.
Understanding ACA Requirements During Open Enrollment: Minimum Essential Coverage, Minimum Value and Affordability
As employers prepare for open enrollment, it is important to ensure health plan offerings meet MEC, MV and affordability.
ACA Penalties Set to Rise in 2026
These penalties apply to applicable large employers (ALEs) (employers with 50 or more full-time or full-time equivalent employees) that fail to offer qualifying health...
Court Ruling Casts Doubt on ACA Employer Mandate Penalties
A recent Texas court ruling could change how ACA Employer Mandate penalties are enforced and may allow some employers to claim refunds.
New Six-Year Statute of Limitations on ACA Employer Penalties Provides Relief for Employers
Under the Employer Reporting Improvement Act, Congress established a six-year statute of limitations for assessing ACA penalties related to an employer’s failure to provide...
Pay or Play Penalties under ACA
Some employers may incur penalties if they fail to provide health coverage to at least 95% of their full-time employees.
Changes to ACA ESRP Penalty Amounts
These provisions mandate that certain employers offer affordable health insurance coverage to their full-time employees and their dependents.
ACA Compliance Requirements for Employers: Avoiding Tax Penalties
Avoid ACA Penalties! Ensure Affordable Group Insurance Compliance. Protect Your Business & Employees. Stay Informed. Learn More!
Health Care Reform: Calculating Full-Time Status for New Hires
Optimize ACA compliance: Calculate full-time status for new hires. BAS provides essential guidance for HR professionals and insurance brokers.