The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +
The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal subsidies to reduce the number of uninsured citizens.
Newsbreak: Surprising Results in Three Cases
What Individuals and Businesses Need to Know About the American Taxpayer Relief Act
What Employers Need to Know about Health Care Reform
Corporate Law Report: Cybersecurity, CEO Social Media, New Workplace Laws, Healthcare Reform in 2013
Election results and the Affordable Care Act – What can employers do now?
Corporate Law Report: Obamacare Deadlines, $13M for Exotic Dancer Misclassification, 2013 Medicare Taxes, More...
Crystal Ball Perspective: Will Healthcare Reform be Repealed if Romney Wins the Presidential Election?
Not Prepared for Healthcare Reform? Three things employers need to focus on now.
Nina Totenberg: SCOTUS Secrets, Leaks & Pizza with Scalia
Healthcare Summit Reveals Industry Movement Independent of the Supreme Court Decision
A key policy goal of the Patient Protection and Affordable Care Act (the “Act”) is the expansion of health insurance coverage to all Americans. The concepts of “minimum value” and its correlate “actuarial value” speak to the...more
New requirements under the Patient Protection and Affordable Care Act are set to intensify state and federal governments' crackdown on worker misclassification....more
On May 3, 2013, the IRS released proposed regulations on certain provisions relating to the federal premium tax credits that eligible individuals will use to purchase subsidized health insurance coverage from public exchanges...more
On April 5, 2013, the Internal Revenue Service (IRS) officially issued proposed regulations addressing the requirement under Section 501(r)(3) of the Internal Revenue Code (Code) that tax-exempt hospitals conduct community...more
This month our articles focus on the availability of damages in complex ERISA class actions and withdrawal liability actions. Jackie Len first provides Proskauer's perspective on the implications for ERISA litigation arising...more
The IRS has released its proposed regulations [PDF] detailing the requirements for conducting and reporting Community Health Needs Assessments (CHNAs) under section 501(r)(3) of the Internal Revenue Code, which were...more
In This Issue:
Implementation of the Affordable Care Act; Other HHS and Federal Regulatory Initiatives; Other Congressional and State Initiatives; Other Health Care News; and Hearings and Mark-Ups Scheduled....more
Last week the Centers for Medicare & Medicaid Services (CMS) issued new proposed regulations on FY 2014 payment updates and regulatory policy changes for inpatient and long term care hospitals, skilled nursing facilitates,...more
On April 1, 2013, the Internal Revenue Service (“IRS”) published proposed regulations clarifying the $500,000 deduction limit for compensation provided by certain health insurance providers, which is contained in section...more
On April 3, the U.S. Treasury Department released proposed regulations that provide guidance on the community health needs assessment (CHNA) requirements for charitable hospitals under § 501(r)(3) of the Internal Revenue...more
On April 5, 2013, the Internal Revenue Service published proposed regulations (Proposed Regulations) in the Federal Register that provide guidance to charitable hospital organizations on the community health needs assessment...more
Earlier this month, the Internal Revenue Service (IRS) released proposed regulations addressing various requirements imposed upon charitable hospitals qualifying under Section 501(c)(3) of the Internal Revenue Code (Code). In...more
In This Issue:
Leading the News; Implementation of the Affordable Care Act (ACA); Other HHS and Federal Regulatory Initiatives; Other Congressional and State Initiatives; Other Health Care News; and Hearings and...more
The IRS has recently proposed regulations affecting tax-exempt hospitals that provide guidance and comfort about the consequences of failing to meet the community health needs assessment (CHNA) requirement.
Health Care Reform: Agencies Issue Proposed Regulations on 90-Day Waiting Period Limitation -
On March 21, the IRS, DOL, and Department of Health and Human Services issued proposed regulations on the 90-day waiting...more
Since the landmark 2012 U.S. Supreme Court decision in NFIB v. Sebelius, largely upholding President Obama’s Patient Protection and Affordable Care Act (the “ACA”), the U.S. government has been moving full-steam ahead on...more
The IRS has released the 2013 Form 941, Employer's Quarterly Federal Tax Return, along with the instructions. Other than a few editorial changes, the only major change to the form is a new line 5d, Taxable wages and tips...more
In this Issue:
- Key Cases
- Court Upholds Permitting, Licensing and Zoning Regulation of Spiritual Counselors
- Non-Liturgical Navy Chaplains Denied Injunctive Relief for Statistical Imbalance in...more
In This Alert:
- A. What Is The Employer Shared Responsibility Penalty?
- What Is The “Failure To Offer Coverage Penalty”?
- How Is The “Failure To Offer Coverage Penalty” Calculated?
- What Is...more
2012 was a busy year for the IRS with respect to tax-exempt organizations and 2013 promises more of the same. While the effects of the budget sequester on the IRS regulation writers and auditors is uncertain, we anticipate...more
The Internal Revenue Service (IRS) has released proposed regulations on the health insurer fee under section 9010 of the Patient Protection and Affordable Care Act (PPACA). The regulations, which were published in the Federal...more
In This Issue:
- Minimum Essential Coverage
..HHS Proposed Rule
- Shared Responsibility Payments and Exemptions
..HHS Proposed Rule
..IRS Proposed Rule
..IRS Final Rule
- Essential Health Benefits
As we have written in this space in the past, whether a worker is an employee or an independent contractor can have many consequences. The classification can determine whether the principal is liable for the negligent acts...more
President Obama’s re-election confirmed that the Affordable Care Act will continue to be rolled out, and that its “pay-or-play” rules will become effective on January 1, 2014. These provisions require public and private...more
Under the Affordable Care Act (“ACA”), a large employer is subject to penalties if it fails to offer to full-time employees and their dependents health coverage or if the coverage that it offers is not affordable or does not...more
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