Tom Christina

Tom Christina

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.

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Latest Publications


Apples From Applesauce? Implications of the Supreme Court's Ruling on Obamacare

Can you make apples out of applesauce? A first look at implications of the United States Supreme Court's decision (once again) in favor of the Affordable Care Act....more

6/25/2015 - Health Insurance Exchanges Healthcare King v Burwell Popular SCOTUS State Health Insurance Exchanges Subsidies

King v. Burwell: What to Expect From the Supreme Court Argument

On Wednesday, March 4, 2015, the Supreme Court of the United States will hear argument in King v. Burwell, a case involving premium tax credits under the Affordable Care Act (ACA). Among its many provisions, the ACA includes...more

3/3/2015 - Affordable Care Act Chevron Deference Health Insurance Health Insurance Exchanges IRC IRS King v Burwell SCOTUS Tax Credits

Administration Announces Plan to Postpone Employer Mandate Assessments Until 2015

A Treasury Department official announced late this afternoon that the Obama administration “will provide an additional year” before certain provisions of the Affordable Care Act go into effect....more

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

The Advantages of Team Work

There are many things I enjoy about practicing employee benefits law at Ogletree Deakins. One of them is having more than 35 other benefits lawyers with whom to brainstorm so that we can serve our clients better and more...more

11/1/2012 - Affordable Care Act Employee Benefits

Regulatory Storm Cloud Brewing On Full-Time Employee Status

Beginning on January 1, 2014, it will be crucial for an employer to know the full-time or part-time status of every employee. That is when the employer mandate becomes effective under Internal Revenue Code § 4980H. Section...more

9/6/2012 - Affordable Care Act Employer Group Health Plans Full-Time Employees Penalties Tax Penalties

Helpful Guidance Issued on Employer Mandate Issues

Notice 2012-58 (August 31, 2012) describes a number of safe harbors related to the employer mandate under the Affordable Care Act. In today’s post, I want to focus on the Notice’s safe harbor method for determining the...more

9/5/2012 - Affordable Care Act Employer Group Health Plans Employer Mandates Full-Time Employees Healthcare Safe Harbors Seasonal Employment

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