Jean C. Hemphill

Jean C. Hemphill

Ballard Spahr LLP

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CMS, IRS Address Affordable Care Act Issues in Transition

The Centers for Medicare and Medicaid Services (CMS) and the IRS have each published guidance on matters arising under the Affordable Care Act (ACA). It is too early to tell whether these measures—some of the first guidance...more

2/20/2017 - Affordable Care Act CMS Compensation & Benefits Employee Benefits Filing Requirements Health Insurance Health Insurance Exchanges IRS Public Health Insurance Marketplace Tax Returns

Supreme Court Upholds Affordable Care Act Subsidies in King v. Burwell

In a much-anticipated decision, the U.S. Supreme Court ruled today that individuals who enroll for coverage in a health insurance exchange may qualify for a subsidy to make that coverage more affordable, regardless of whether...more

6/26/2015 - Affordable Care Act Health Insurance Health Insurance Exchanges Individual Mandate King v Burwell SCOTUS State Health Insurance Exchanges Subsidies Tax Credits

DOL Releases Guidance on Employer Notices about Exchange Availability

The U.S. Department of Labor (DOL) has published guidance on the notice that most employers must provide to their employees by October 1, 2013, about the insurance that will be available through health care marketplaces known...more

5/10/2013 - Affordable Care Act COBRA DOL Employer Group Health Plans Health Insurance Exchanges Healthcare Notice Requirements

HHS Releases Proposed Application Process for Affordable Insurance Programs

The U.S. Department of Health and Human Services (HHS) released proposed rules designed to create a single, streamlined application process for several government health insurance programs....more

1/30/2013 - Affordable Care Act CHIP DHS Health Insurance Health Insurance Exchanges Medicaid

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