Jonathan Clark

Jonathan Clark

Pepper Hamilton LLP

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ACA: Employers, Non-Discrimination Rules And The ‘Cadillac Tax’

For most employers, the substantive provisions of the Patient Protection and Affordable Care Act (the PPACA) have been implemented. Almost all plans cover an employee’s child until that child reaches the age of 26, fully...more

2/4/2014 - Affordable Care Act Cadillac Tax Healthcare Healthcare Reform Human Resources Professionals Self-Insured Health Plans

IRS Announces All Same-Sex Marriages Recognized For Federal Tax Purposes

Yesterday the U.S. Department of Treasury and the Internal Revenue Service (IRS) announced that, as a result of the holding in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, the...more

8/30/2013 - DOMA Federal Taxes IRS Retirement Plan Same-Sex Marriage US v Windsor

ACA Update: Employer Mandate To Be Postponed Until 2015

The Obama administration announced on July 2 that it will provide an additional year before employers are required to comply with the employer mandate of the Affordable Care Act (ACA). ...more

7/4/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Supreme Court Rules DOMA Unconstitutional – Employee Benefit Plan Implications

Yesterday, the U.S. Supreme Court, in U.S. v. Windsor, ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional because it violates the Fifth Amendment’s equal protection guaranty for persons of the same...more

6/28/2013 - COBRA Defined Benefit Plans DOMA Employee Benefits Equal Protection Health Insurance Income Taxes Retirement Plan Same-Sex Marriage SCOTUS Surviving Spouse US v Windsor

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