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The Wagner Law Group

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established 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.





Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Palm Beach Gardens 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
100 South 4th Street, Suite 550
St. Louis, MO  63102 







August 20, 2015


 Health and Welfare Law Alert




New Legislation Impacts ACA Employer Mandate Application, HSA Eligibility






The 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 ("VA").


ACA 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 employees.


The Act 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, 2013.


Important 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.


HSA 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.


The Act 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 service-related disability.






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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.