News & Analysis as of August 24, 2025

Proposed Regulation

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The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +

IRS roundup: July 12 – July 29, 2025

McDermott Will & Schulte on 8/18/2025

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for July 12, 2025 – July 29, 2025. July 15, 2025: The IRS issued Revenue Ruling 2025-14, providing prescribed rates for...more

Elimination of Good Faith Relief for ACA Reporting

Verrill on 1/11/2022

On November 22, 2021, the Internal Revenue Service (IRS) published proposed regulations that codify, among other things, an automatic extension of the deadline for furnishing IRS Forms 1095-C to employees. IRS Forms 1095-C...more

Stop-Loss Policies, How Low Can You Go?

BCLP on 4/20/2017

On April 5, the “Self-Insurance Protection Act” passed the House and moved to the Senate. This bill, if enacted, would amend ERISA, the Public Health Service Act and the Internal Revenue Code (the “Big 3” statutes containing...more

Implications of Final Regulations Under Internal Revenue Code Section 501(r)

Bradley Arant Boult Cummings LLP on 2/12/2015

The Internal Revenue Service replaced proposed regulations under Section 501(r) of the Internal Revenue Code (the “Code”) with final regulations in late 2014 (the “Final Regulations”). As enacted in the Patient Protection and...more

Proposed Exemption of Limited Wraparound Coverage from Health Insurance Market Standards

Epstein Becker & Green on 1/7/2015

On December 19, 2014, various federal agencies issued proposed regulations (“Proposed Regulations”) to amend the definition of “excepted benefits” to include certain limited wraparound health insurance coverage. “Excepted...more

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