Tom Christina

Tom Christina

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

Contact  |  View Bio  |  RSS

Latest Publications


HRA Access for Spouses and Dependents: A New Wrinkle for Form 1095-C

Imagine that you are filling out Internal Revenue Service Form 1095-Cs for 2015 for an employer that offers employees the opportunity to elect self-only or family coverage under a minimum value group health plan. The plan...more

1/19/2016 - Affordable Care Act Dependents Employer Group Health Plans Form 1095 HRA IRS Reporting Requirements Spouses

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 Internal Revenue Code (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

7 Results
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.