Jonathan Calpas

Jonathan Calpas

Ballard Spahr LLP

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IRS Issues Draft ACA Reporting Forms

The Internal Revenue Service recently released draft versions of the forms that will be used to meet the shared responsibility reporting requirements under the Affordable Care Act (ACA). These draft forms have been released...more

7/30/2014 - Affordable Care Act Employer Mandates Filing Requirements Forms Individual Mandate IRS Public Comment Reporting Requirements

Midyear Check on Health Plan Compliance

If you sponsor or administer a group health plan, you are almost certainly taking steps to prepare for legal requirements that will become effective on or before January 1, 2015. New rules under HIPAA, the Affordable Care Act...more

7/15/2014 - Affordable Care Act Compliance Employer Group Health Plans Healthcare

Pa. Same-Sex Marriage Ban Overturned: What Now for Municipal Employers?

U.S. District Judge John E. Jones III recently nullified the Commonwealth of Pennsylvania’s ban on same-sex marriages. Because Governor Tom Corbett announced that he will not appeal the decision in Whitewood v. Wolf, the...more

5/23/2014

U.S. Judge Strikes Down Same-Sex Marriage Ban in Pennsylvania

Today, a U.S. District Court in Pennsylvania nullified Pennsylvania’s Marriage Laws, holding that they violate the due process and equal protection clauses of the 14th Amendment to the U.S. Constitution. If the ruling stands...more

5/21/2014 - DOMA Due Process Equal Protection Marriage Same-Sex Marriage SCOTUS US v Windsor

IRS Issues Rules for Recognizing Same-Sex Spouses under Retirement Plans

Last week, the Internal Revenue Service issued Notice 2014-19, which sets forth the rules for recognition of same-sex spouses in retirement plan administration, as required under the U.S. Supreme Court's decision in U.S. vs....more

4/8/2014 - DOMA IRS Retirement Plan Same-Sex Marriage US v Windsor

ACA Employer Mandate Final Regulations Released; Enforcement Delays Provided for Mid-Sized Employers

Very large employers will be required to offer health care coverage to their full-time employees or pay a penalty to the federal government beginning January 1, 2015. Under the final regulations released by the U.S....more

2/13/2014 - Affordable Care Act Delays Employee Benefits Employer Mandates Healthcare Pay or Play

U.S. Treasury Department Rules on Recognition of Same-Sex Marriage

The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) yesterday ruled in Revenue Ruling 2013-17 that same-sex couples, legally married in a jurisdiction that recognizes their marriage, will be...more

8/30/2013 - DOMA Income Taxes IRS Marriage Same-Sex Marriage SCOTUS U.S. Treasury

Effective Date of ACA Employer Mandate (Pay or Play) is Postponed

In a startling development, the federal government appears ready to delay by one year the effective date of one of the central provisions of the Affordable Care Act (ACA)—the shared responsibility provisions (more commonly...more

7/3/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

U.S. Supreme Court Rules Defense of Marriage Act is Unconstitutional

Today, the U.S. Supreme Court ruled in a 5-4 vote that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. The decision in United States v. Windsor means that same-sex couples who are married under state law...more

6/27/2013 - Discrimination DOMA Due Process Employee Benefits Equal Protection Estate Tax Hollingsworth v Perry Proposition 8 Same-Sex Marriage SCOTUS Sexual Orientation Discrimination Standing US v Windsor

Federal Agencies Issue Additional FAQs on Various Provisions under the Affordable Care Act

The U.S. Departments of Labor, Treasury, and Health and Human Services have issued additional guidance on the Affordable Care Act....more

1/29/2013 - Affordable Care Act

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