On July 22, 2014, two federal appellate courts issued conflicting decisions, within hours of each other, regarding the IRS final rule published on May 23, 2012 (the “IRS Rule”), intended to implement the exchange-related tax...more
7/28/2014
/ Affordable Care Act ,
Chevron Deference ,
Employer Mandates ,
Halbig v Burwell ,
Health Insurance ,
Health Insurance Exchanges ,
Healthcare Reform ,
IRS ,
King v Burwell ,
Subsidies ,
Tax Credits
For applicable large employers (i.e., employers who employed at least 50 full-time and full-time equivalent employees on business days during the preceding calendar year) endeavoring to comply with the Affordable Care Act’s...more
7/21/2014
/ Affordable Care Act ,
Employer Group Health Plans ,
Employer Liability Issues ,
Employer Mandates ,
Final Rules ,
Full-Time Employees ,
Health Insurance ,
Look-Back Measurement Period ,
Part-Time Employees ,
Seasonal Employment ,
Variable Hour Employees
In addition to imposing substantive requirements on health insurance issuers in the group and individual markets and employer-sponsored group health plans, the Patient Protection and Affordable Care Act (Act) imposes three...more
The regulation of marriage was historically presumed to be the exclusive domain of the states. Since 1996, however, the Defense of Marriage Act of 1996 (“DOMA”) changed this presumption in two important respects...more
7/5/2013
/ Civil Unions ,
COBRA ,
Compliance ,
DOMA ,
Domestic Partnership ,
Due Process ,
Employee Benefits ,
Employer Group Health Plans ,
Equal Protection ,
Health Insurance ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Same-Sex Marriage ,
SCOTUS ,
US v Windsor
In a set of Frequently Asked Questions (FAQs) posted to the Department of Labor’s website on January 24, the Departments of Health and Human Services, Labor, and Treasury (the “Departments”) put a stop to an approach to...more
The Patient Protection and Affordable Care Act (Act) fundamentally changes the way that health insurance is regulated in the United States. These changes are part of an ambitious statutory scheme that comprehensively reforms...more
Commencing in 2014, the Patient Protection and Affordable Care Act (Act) requires that health insurance coverage provided in the individual and small group markets, including coverage offered through American Health Benefit...more