Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Resolution 14912
CITYOFALAMEDARESOLUTIONNO.14912 ADOPTINGSAFEHARBORSUNDERTHEPATIENT PROTECTIONANDAFFORDABLECAREACT WHEREAS,ThePatientProtectionandAffordableCareAct("ACA")was enactedonMarch23,2010;and WHEREAS,ACAaddedSection4980HSharedResponsibilityforEmployers RegardingHealthCareCoveragetoTitle26oftheUnitedStatesCode,theInternal RevenueCode(Section4980H);and WHEREAS,Section4980Himposesanassessablepaymentonanapplicable largeemployerwhen(1)itfailstooffer"substantiallyall"ofitsfull-timeemployees(and theirdependents)theopportunitytoenrollinminimumessentialcoverage,oroffers coverageto"substantiallyall"ofitsfull-timeemployees(andtheirdependents)thatis either"unaffordable"ordoesnotprovide"minimumvalue"and(2)anyfull-time employeeiscertifiedtotheemployerashavingreceivedasubsidyforcoveragethrough theMarketplace("AssessablePayment");and WHEREAS,theCityofAlameda("City")isconsideredanapplicablelarge employerbecauseitemployedanaverageofatleast50full-timeemployees(including full-timeequivalents)onbusinessdaysduringtheprecedingcalendaryear;and WHEREAS,theDepartmentofTreasuryissuedproposedregulationsregarding Section4980HthatpermittheCitytoadopttheLookBackMeasurementMethodSafe Harborinordertodeterminethestatusofanemployeeas"full-time"forpurposesof determiningandcalculatingtheAssessablePayment(78FederalRegister218,243, January2,2013);and WHEREAS,theCityintendstoadopttheprovisionsoftheLookBack MeasurementMethodSafeHarborinordertodeterminethefull-timestatusofits employeesforpurposesoftheAssessablePayment;and WHEREAS,theDepartmentofTreasuryissuedproposedregulationsregarding Section4980HthatpermittheCitytouseoneofthreeaffordabilitysafeharborsforany reasonablecategoryofemployeesaslongasitisappliedonauniformandconsistent basisforallemployeesinthecategory(78FederalRegister218,251-253,January2, 2013);and WHEREAS,theCityintendstousetheaffordabilitysafeharborsas contemplatedintheproposedregulations;and WHEREAS,theCityintendstousegoodfaitheffortstocomplywithlegal requirementsunderACAdespitethattheyhavenotyetbeenfullydeveloped;and WHEREAS,theCityexpectsthatfurtherguidanceandregulationswillbeissuedregardingACA. NOW,THEREFORE,BEITRESOLVEDbytheCityCounciloftheCityof Alamedaasfollows: 1)TheCityherebyestablishestheLookBackMeasurementMethodSafe Harborwithregardtoallemployeesforthepurposeofidentifyingfull-time employeesforcalculationoftheAssessablePayment. 2)TheCitydoesnotestablishtheLookBackMeasurementMethodSafe Harborforthepurposeofdeterminingeligibilityforanofferofmedical coverage.Allrepresentedemployees'eligibilityforanofferofmedical coverageshallcontinuetobegovernedbythetermsofanyapplicable MemorandumofUnderstanding. 3)TheCityherebydelegatesauthoritytotheCityManager,includinghis/her designee(s),tocreateanACAAdministrativePolicy(Policy)that establishestimeperiods,governsthemeasurementandtrackingof employeehours,and/orotherwiseestablishesproceduresinaccordance withSection4980HtocomplywiththeLookBackMeasurementMethod SafeHarbor. 4)Foreachreasonablecategoryofemployees,theCityinitssolediscretion, butonauniformandconsistentbasisforalloftheemployeesina reasonablecategory,willapplyoneofthethreeaffordabilitysafe-harbors (i.e.,FormW-2SafeHarbor,RateofPaySafeHarbor,orFederalPoverty LineSafeHarbor)todeterminetheaffordabilityoftheminimumvalue coveragethatitoffersitsfull-timeemployees. 5)TheCityCouncilherebydelegatesauthoritytotheCityManager,including his/herdesignee(s),toestablishthePolicytocomplywithanyofthethree affordabilitysafeharborsinaccordancewithandaspermittedbySection 4980H. 6)TheCityManager,includinghis/herdesignee(s),shallhaveauthorityto modifythePolicytoensuretheCity'scompliancewithSection4980HofACA. ****** i,theundersigned,herebycertifythattheforegoingResolutionwasdulyand regularlyadoptedandpassedbytheCounciloftheCityofAlamedainaregular meetingassembledonthe is"dayofApril,2014,bythefollowingvotetowit: AYES:CouncilmembersChen,Daysog,EzzyAshcraft,Tamand MayorGilmore-5. NOES:None. ABSENT:None. ABSTENTIONS:None. INWITNESS,WHEREOF,Ihavehereuntosetmyhandandaffixedtheofficialsealof saidCitythis16th dayofApril,2014. LaraWeisiger,CityCI CityofAlameda