Recent News and Publications

ACA Pathways: 2018 Play or Pay Affordability Percentage Released

The IRS recently announced that the affordability percentage for 2018 plan years has decreased to 9.56% from 9.69% for 2017 plan years. Read more

ACA Pathways: ACA Replacement Bill Passed by U.S. House of Representatives; Advances to the Senate

On Thursday, May 4th, after seven years of debate, and weeks of scrambling to secure the votes needed for passage, the U.S. House of Representatives finally passed its latest version of the American Health Care Act of 2017 (AHCA), the signature legislation to repeal and replace the Affordable Care Act (ACA). Read more

ACA Pathways: Market Stabilization Final Rule Issued

April 19, 2017 - On April 14, 2017, the Department of Health and Human Services (HHS) issued a market stabilization final rule under the Affordable Care Act (ACA). The final rule includes new reforms intended to help lower premiums, stabilize the individual and small group health insurance markets and increase choices for the 2018 plan year. Read more

ACA Pathways: Obamacare Remains Law of the Land (For Now)

March 27, 2017 - On Friday March 24, 2017, House Speaker Paul Ryan pulled the plug on the American Health Care Act, the Republican-sponsored legislation that would partially repeal and replace the Affordable Care Act (ACA), after conceding he did not have enough votes to ensure the bill's passage before the whole House of Representatives. Read more

ACA Pathways: ACA Repeal Starts Now... What You Need To Know

March 09, 2017 - Earlier this week, Republican leadership in the U.S. House of Representatives issued two bills to repeal and replace the Affordable Care Act (ACA) through the budget reconciliation process. These bills, which were issued by the Ways and Means Committee and the Energy and Commerce Committee, are collectively known as the American Health Care Act." Read more

ACA Pathways: ACA Repeal Efforts Off to a Blazing Start

January 24, 2017 - Within hours after being sworn in as President of the United States, on January 20, 2017, Donald Trump issued his first Executive Order, directing the Secretary of Health and Human Services (HHS) and others in the federal government with authorities and responsibilities under the Affordable Care Act (ACA) to take steps to undo the ACA to the "maximum extent permitted by law." Read more

ACA Pathways: ACA Forms 1095-B And 1095-C Disclosure Deadlines Extended

November 30, 2016 - The Internal Revenue Service (IRS) has released Notice 2016-70 extending the due date for insurers, self-insured employers, other providers of minimum essential coverage and applicable large employers to provide Form 1095-B ("Health Coverage") and/or Form 1095-C ( "Employer Provided Health Insurance Offer and Coverage") to applicable individuals, from January 31, 2017 to March 2, 2017. Read more

ACA Pathways: Attention Self-insured Plan Sponsors - Transitional Reinsurance Fee Deadline Fast Approaching

November 01, 2016 - Entities that are required to contribute to the Affordable Care Act (ACA)'s transitional reinsurance fee program (Contributing Entities) must submit their ACA Transitional Reinsurance Program Annual Enrollment Contributions form and supporting documentation for the 2016 benefit year to the Department of Health and Human Services (HHS) no later than November 15, 2016. Read more

ACA Pathways: IRS Finalizes 2016 Forms for ACA Reporting

October 06, 2016 - The Internal Revenue Service (IRS) has recently released final forms and instructions for reporting under Internal Revenue Code (Code) Sections 6055 and 6056. Read more

ACA Pathways: Proposed Regulations Address Implications Of Cash Opt-out Payments To Employees

July 27, 2016 - The Internal Revenue Service (IRS) recently issued proposed regulations relating to the health insurance premium tax credit (subsidy) and the individual shared responsibility penalty under the Affordable Care Act (ACA). Read more

ACA Pathways: Attention Self-Insured Plan Sponsors: PCORI Fee Payment Deadline Fast Approaching

July 06, 2016 - The Affordable Care Act (ACA) contains several temporary annual fees and payments that apply to group health plans and insurers. One such fee, the annual Patient-Centered Outcomes Research Institute (PCORI) Fee is due by July 31, 2016. The PCORI Fee is imposed on plan sponsors of applicable self-insured health plans and issuers of specified health insurance policies. This means that employers who sponsor self-funded plans are responsible for paying this fee, as are insurers of most fully insured policies. Read more

ACA Pathways: One-Year Moratorium For Health Insurance Provider Fee

April 19, 2016 - Section 9010 of the Affordable Care Act (ACA) charges a fee to each covered entity engaged in the business of providing health insurance. This is known as the Health Insurance Provider Fee ("Fee"). The Consolidated Appropriations Act of 2016, passed late last year, suspended collection of this Fee for the 2016 calendar year and due in 2017 ("2017 Fee Year"). As a result, health insurance issuers are not required to pay the Fee in 2017. Read more

ACA Pathways: Final SBC Template Released for 2017

April 11, 2016 – On April 6, 2016, the Departments of Labor (DOL) and Health and Human Services (HHS) issued the final revised template and related materials for use in preparing the summary of benefits and coverage (SBC) document. The SBC provides concise, simple and consistent information about health plan benefits and coverage. It is intended to help health plan consumers better understand the coverage they have and to help make easy comparisons of different options when shopping for new coverage. Read more

The complete archive of our ACA news and publications. More


Department of Labor
Part I
Part II
Part III
Part IV

Kaiser Family Foundation
HCR Interactive Timeline

National Association of Health Underwriters

SHRM’s HCR Resource Page
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