Employers that are An Applicable Large Employer There are three safe harbors that an employer may use to determine affordability for purposes of the employer shared responsibility provisions. Employers are […]

Employers with employees that reside in the state of Massachusetts Provide a complete HIRD form for MA resident employees. There are no fines or penalties related to a completed HIRD […]

All Employers Determine ALE Status (i.e., whether the employer has at least 50 full-time employees (FTEs) each calendar year, considering all common law employees in the entire controlled group and […]

Group health plans that are subject to the Form 5500 filing and have extended the deadline via a Form 5558 If an extension of time to file Form 5500 is […]