Constitutional Law Insurance Tax

Read Constitutional Law updates, alerts, news, and analysis from leading lawyers and law firms:
News & Analysis as of

Is SLIMPACT Losing Steam? Tennessee Switches To NIMA

As part of the passage of the Dodd–Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”) in July, 2010, Congress incorporated the Nonadmitted Insurance and Reinsurance Reform Act (“NRRA”), which provides that...more

The Assault on the ACA Continues in the Federal Appeals Courts

Combative oral arguments were seen in two high profile federal court challenges to the Patient Protection and Affordable Care Act of 2010 (ACA). The Supreme Court of the United States heard a vigorous oral argument...more

Victory for the Taxpayer in Validus: District Court Holds that Federal Excise Tax Does Not Apply to Retrocessions

On February 5, the U.S. District Court for the District of Columbia issued its opinion in Validus Reinsurance, Ltd. v. United States, which is the first case to involve a challenge to the IRS’s position on the “cascading”...more

Il Pay-as-You-Go pubblico e privato: davvero diversi? Un confronto Europa - Us [settimo capitolo del progetto di libro "Presente e...

Settimo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it - 0039 347 9023927 - twitter nicolacsalerno]...more

Il Pay-as-You-Go attraverso i Programmi di Stabilità [sesto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia,...

Sesto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Euriopa, Us", di Nicola C. Salerno [nicola.salerno@tin.it - 0039 347 90.23.927 - twitter nicolacsalerno]...more

Appendice 1.2 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us"

Appendice 1.2 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Appendice 1.1 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us"

Appendice 1.1 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

La demografia dell’Italia e delle Regioni italiane. Uno sguardo alle proiezioni a medio-lungo [primo capitolo del progetto di...

Primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Demografia, Occupazione e Produttività in Europa e Us [quarto capitolo del progetto di libro "Presente e Futuro del PayGo in...

Quarto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Demografia, Occupazione e Produttività in Italia e nelle Regioni Italiane [terzo capitolo del progetto di libro "Presente e Futuro...

Terzo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo [secondo capitolo del progetto di libro "Presente e...

Secondo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Health Care Reform Employer Mandate Delayed; DOMA Struck Down - What Now For Employers?

Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...more

Halbig, et al. v. Sebelius, et al.

Lawsuit Challenging IRS “Subsidy Expansion Rule” (Full Text Copy)

Lawsuit filed by a group of small business owners and individuals against the Internal Revenue Service over the agency’s “Subsidy Expansion Rule.” From the Blog of Legal Times: “Objecting to what they term an ‘Obamacare...more

Employer Tax Considerations for Supreme Court’s Pending DOMA Decision

High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15....more

Legal Alert: A Royal Opportunity: Amendments to New York’s Royalty Expense Add-back Statute Leave the Income Exclusion Intact for...

On March 28, 2013, the New York State Legislature passed budget legislation (S.2609D/A.3009D) that replaces the existing New York State and City related - party royalty add - back requirements with provisions based on the...more

Expanded Contraception Coverage Exemption for Religious Organizations Proposed by HHS and IRS

The U.S. Departments of Health and Human Services and Treasury have released proposed regulations, a fact sheet, and a press release on the Affordable Care Act contraceptives coverage under Women's Preventive Health Services...more

Health Care Reform Implementation Update - February 4, 2013

Several agency actions on the Affordable Care Act out of HHS and Treasury last week include proposed regulations detailing exemptions from the shared responsibility tax, such as an exemption for those who would qualify for...more

National Federation Of Business V. Sebelius: A Decision For The Ages - A Comment On Chief Justice Roberts’ Majority Opinion

The Conventional Wisdom - Earlier this year, prior to the oral arguments before the United States Supreme Court (the “Court”) in National Federation of Business, et al. v. Sebelius ( “National Federation” case), 132...more

Patient Protection and Affordable Care Act: The Decision

What Happens to Floridians who do not Buy Health Insurance? On June 28, 2012, the United States Supreme Court ruled in National Federation of Independent Business v. Sebelius, that the mandate in the Patient Protection...more

Federalismo o Iperlocalismo nelle Riforme italiane?

Sono passati quasi dodici anni dal D. Lgs. n. 56-2000, il primo atto normativo che ha tentato di reimpostare il finanziamento e la governance della sanità su basi federaliste. Da allora, il Legislatore è...more

Q&A on the U.S. Supreme Court's Decision on Healthcare Reform

On June 28, 2012, the U.S. Supreme Court issued its long-awaited ruling on the constitutionality of President Obama's health care reform legislation. The decision resulted in numerous questions due to the complexity of the...more

Obamacare: Full Steam Ahead for Implementation of Act

By a 5-4 vote and on the strength of an opinion by Chief Justice John Roberts, the United States Supreme Court upheld the individual mandate in President Obama’s signature Patient Protection and Affordable Care Act. Strictly...more

Affordable Care Act

Yesterday was a historic day as the US Supreme Court ruled 5-4 to uphold the Affordable Care Act. As political pundits and news outlets continue to parse through the opinion and dissents, we wanted to share this link to an...more

Supreme Court's Health Care Reform Decision: Most Immediate Impact on Employers and Employer-Sponsored Plans

SUPREME COURT HAS UPHELD KEY PORTIONS OF LANDMARK HEALTH CARE REFORM LEGISLATION The United States Supreme Court issued a historic holding today, June 28, 2012. The Court has ruled that the Patient Protection and...more

Affordable Care Act Declared Constitutional . . . For the Most Part

On June 28, 2012—the last day of the 2011 term—the U.S. Supreme Court ruled in a 5-4 decision, with Chief Justice Roberts writing for the majority, that the individual mandate provision of the Patient Protection and...more

67 Results
|
View per page
Page: of 3

Follow Constitutional Law Updates on: