The Wagner Law Group
Wagner Law Group, A Professional Corporation, is a nationally
recognized ERISA & employee benefits, estate planning,
employment, labor & human resources practice.
in 1996, The Wagner Law Group has 22 attorneys engaged
exclusively in employee benefits, estate planning and
employment law. Six of our attorneys are AV rated by
Martindale-Hubbell as having very high to preeminent legal abilities
and ethical standards. The firm is among the largest ERISA boutiques
in the country. Our practice is national in scope, with clients in
more than 40 states and several foreign countries.
Wagner Law Group
Fax: (561) 293-3591
7108 Fairway Drive
Palm Beach Gardens, FL 33418
East Kennedy Boulevard
Tampa, FL 33602
Francisco, CA 94104
100 South 4th Street, Suite 550
St. Louis, MO 63102
August 20, 2015
Health and Welfare Law
New Legislation Impacts ACA
Employer Mandate Application, HSA Eligibility
recently enacted Surface Transportation and Veterans Health Care
Choice Improvement Act of 2015 (the "Act"), changes the
rules on how to count employees under the Patient Protection and
Affordable Care Act ("ACA") and the rules for health
savings account ("HSA") eligibility for individuals
receiving TRICARE or health care through the Veterans Administration
Employee Counting. The ACA
requires applicable large employers ("ALEs") to offer
full-time employees health coverage or pay a penalty. ALEs are
employers with 50 or more full-time employees or full-time equivalent
provides that when an employer is calculating its size for ALE
purposes, it may disregard employees for any month in which they
receive coverage under either TRICARE or a VA health care program.
This provision is effective for months beginning after December 31,
to note is that these employees are only disregarded for purposes of
determining whether the employer is subject to the ACA mandate
and Internal Revenue Code ("Code") Section 6056 reporting.
In other words, ALEs must still offer affordable health coverage that
provides minimum value to any full-time employee with TRICARE or VA
health coverage in order to avoid ACA employer penalties. In
addition, ALEs must still include these employees in their Code
Section 6056 reporting.
Eligibility. An individual must
meet certain eligibility requirements to make HSA contributions. IRS
rules regarding HSA eligibility generally require that an individual
be enrolled in a high deductible health plan ("HDHP") and
not have other coverage for a benefit already covered by the HDHP.
Under these IRS rules, "other coverage" includes VA medical
benefits received within the preceding three months.
provides that effective January 1, 2016, an individual will remain
eligible to make HSA contributions if the only care received from the
VA in the preceding three months was preventive care, permissible
care (i.e., dental or vision), or care received for a
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