Editor’s Note: The 2017 tax reform legislation repealed the Affordable Care Act individual mandate that required individuals to purchase health insurance or pay a penalty for tax years beginning after ...

Employer-sponsored health coverage provides “minimum value,” so that it also provides minimum essential coverage, if the plan covers at least 60 percent of the total allowed costs of benefits provided ...

A proposal from the IRS seeks to revise and loosen requirements for reporting minimum essential coverage under the ACA, while simultaneously becoming more strict on faulty reports. Most notably, the ...