On July 4, 2025, President Trump signed into law the “One Big Beautiful Bill” Act (OBBB), a sweeping piece of legislation that significantly reshapes the landscape of tax policy and public health coverage. While the bill’s...more
The July Monthly Minute highlights several benefits provisions under the One Big Beautiful Bill Act and offers reminders about upcoming PCORI and Form 5500 deadlines. Many Benefits, One Big Beautiful Bill On July 4, 2025,...more
H.R.1—the One Big Beautiful Bill Act (OBBBA)—contains several provisions that directly affect employer-provided benefit programs, primarily health and welfare programs....more
The One Big Beautiful Bill Act (Act), signed into law on July 4th, contains a number of provisions that will impact employee compensation and benefits. Employers and service providers should start considering the following...more
On July 4, 2025, President Trump signed the reconciliation bill entitled An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14 (“Act”) into law. The changes proposed in the earlier House version of the...more
On May 12, 2025, the House Ways and Means Committee released “The One, Big, Beautiful Bill” containing its draft tax legislation (the OBBB), which includes a number of items that may be of particular interest to US employers...more
Last week the Senate passed the Continuing Appropriations Act, 2023 (“CAA23”). The House of Representatives will likely consider the measure today, and President Biden is expected to sign the bipartisan measure into law...more
Seyfarth Synopsis: Recently, the Trump Administration issued its proposed Notice of Benefit & Payment Parameter for 2021 regulations....more
The U.S. healthcare industry remains at a crossroads. The healthcare reform legislation passed under President Barack Obama in 2010, officially called the Patient Protection and Affordable Care Act (ACA) but widely referred...more
The chart below compares key provisions of the Affordable Care Act (ACA), the American Health Care Act (AHCA) and the Better Care Reconciliation Act (BCRA). This chart is current as of July 13, 2017, and as of that date,...more
In the uncertain atmosphere surrounding the process of ‘repealing’ and replacing the Affordable Care Act (ACA), there are some clues as to what we can expect to come next, at least with regard with the health insurance...more
The recent Republican election victories appear to ensure that the Affordable Care Act’s (ACA) days are numbered. But with nearly a fifth of the U.S. economy, and the health care coverage for some tens of millions of U.S....more
As discussed in our March 20, 2013 Legal Alert – Health Care Reform’s Large Employer Play or Pay Penalties: A Checklist for Employers, large employers will be subject to a penalty tax if they either: (1) fail to offer...more
Last year's Health Reform Act prohibited tax-free reimbursement of over-the-counter medicines obtained without a prescription (other than insulin) by health care flexible spending accounts (FSA) and health care reimbursement...more