Affordable Care Act, IRS, Subsidies

The employer’s role in fixing ‘family glitch’

McAfee & Taft on 11/14/2022

Just prior to the start of 2023 open enrollment season, the IRS finalized new rules that will now make it easier for some families to access premium tax credits (PTC) for health insurance purchased through an exchange...more

President Trump Once Again Attempts To Dismantle The Affordable Care Act

Fisher Phillips on 12/1/2017

After multiple failed attempts by Congress to reform the Affordable Care Act (ACA), President Trump announced several weeks ago that the federal government would stop making subsidy payments to insurers who sell coverage...more

What Should You Do With a Marketplace Notice?

Saul Ewing LLP on 8/19/2016

Employers of all sizes are receiving notices from Health Insurance Marketplaces (“Notice” or “Marketplace Notice”) alerting them that an employee or employees have obtained Exchange coverage and are eligible for and receiving...more

We Received an Exchange Subsidy Notice…Now What?

BCLP on 8/9/2016

The Affordable Care Act exchanges/marketplaces are required to notify employers of any employees who have been determined eligible for advance payments of the premium tax credit or cost-sharing reductions (i.e., subsidy) and...more

Manatt on Health Reform: Weekly Highlights - July 2016 #2

Manatt, Phelps & Phillips, LLP on 7/14/2016

The President voices support for a public option; Vermont selects a Medicaid ACO; and Alabama ends enhanced primary care reimbursements....more

Healthcare.gov: No 2015 Employer Subsidy Notices

Balch & Bingham LLP on 9/22/2015

On September 18, 2015, the Centers for Medicare and Medicaid Services (CMS) published a set of “Frequently Asked Questions Regarding the Federally-Facilitated Marketplace’s (FFM) 2016 Employer Notice Program.”...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 9 of 24): Unraveling the Mystery of Indicator...

Mintz - Employment, Labor & Benefits... on 9/15/2015

The Affordable Care Act’s reporting rules—which are set out in Internal Revenue Code §§ 6055 and 6056—solicit the information needed by the Internal Revenue Service to enforce the individual and employer shared responsibility...more

Outside Counsel Should Handle Healthcare.gov Subsidy Appeals

Balch & Bingham LLP on 9/3/2015

Here’s the coming dilemma: let IRS assess employer mandate taxes based on errant Healthcare.gov subsidy certifications or appeal those errors to prevent those assessments. “Where’s the dilemma?” you say. Here: once you...more

Supreme Court Denies Significant Challenge to Affordable Care Act: Employers Should Continue to Follow the Act as Currently...

Wilson Sonsini Goodrich & Rosati on 7/13/2015

On June 25, 2015, the U.S. Supreme Court held in King v. Burwell that individual taxpayers who enroll in health plans through the federal government's health insurance exchange can be eligible for federal tax credits under...more

The Impact of King v. Burwell on “Applicable Large Employers”

Mintz - Employment, Labor & Benefits... on 7/7/2015

Reports in the popular media portrayed King v. Burwell as a case involving premium tax subsidies used to purchase health insurance from public exchanges or marketplaces under the Affordable Care Act (ACA). According to an...more

Trenchant Analysis or Jiggery-Pokery? U.S. Supreme Court Upholds Affordable Care Act

Eversheds Sutherland (US) LLP on 6/29/2015

In a 6-3 decision on June 25, 2015 in King v. Burwell, the U.S. Supreme Court held that tax credits are available under the Patient Protection and Affordable Care Act (Affordable Care Act or PPACA) to all eligible Americans,...more

Budgeting for Employer Mandate Tax Assessments

Balch & Bingham LLP on 6/29/2015

For October 1 fiscal year employers, it’s budget season. Calendar year employers aren’t far behind. Those doubting their employer mandate compliance need to accrue reserves for non-deductible assessments that the IRS may...more

King v. Burwell – Supreme Court Upholds Premium Subsidies under Federally-Run Marketplaces; ACA Remains (Mostly) Unfazed

Proskauer - Employee Benefits & Executive... on 6/27/2015

On June 25, 2015, the United States Supreme Court released its much anticipated King v. Burwell decision regarding the validity of premium assistance issued by Federally-run Marketplaces. Chief Justice Roberts, writing for...more

How Does the King v. Burwell Decision Affect the Affordable Care Act?

Foley & Lardner LLP on 6/26/2015

The Supreme Court handed the Obama administration a key victory this morning, upholding the tax credits that allow many low-income Americans to purchase health care insurance in states where the federal government is running...more

King v. Burwell Decision Upholds Subsidies in Federal Exchanges

McDermott Will & Emery on 6/26/2015

On June 25, 2015, the Supreme Court of the United States ruled in King v. Burwell that the Affordable Care Act (ACA) requires premium tax credits to be made available in states that use a federal exchange. The case challenged...more

Supreme Court Upholds ACA Subsidies on Federal Exchanges: McGuireWoods Healthcare Reform Guide: Installment No. 51

McGuireWoods LLP on 6/26/2015

This is the 51st in a series of WorkCite articles concerning the Patient Protection and Affordable Care Act and its companion statute, the Health Care and Education Reconciliation Act of 2010 (referred to collectively as the...more

ACA Update: Supreme Court Rules that Federal Insurance Exchanges May Issue Tax Subsidies

McNees Wallace & Nurick LLC on 6/26/2015

On June 25, 2015, the U.S. Supreme Court issued its decision in King v. Burwell, ruling that Section 36B of the Patient Protection and Affordable Care Act (“ACA”) authorizes insurance exchanges run by the federal government...more

Supreme Court Upholds Premium Subsidies in 34 States with Federally-Facilitated Marketplaces

Cadwalader, Wickersham & Taft LLP on 6/26/2015

Thursday, the U.S. Supreme Court handed down its much anticipated decision in King v. Burwell, a case challenging the legality of Federal subsidies provided to individuals in the 34 States that did not establish State-based...more

King v. Burwell – Will the Supreme Court Tip the ACA Dominos? Part 2

Locke Lord LLP on 6/15/2015

In our previous blog post, we evaluated the legal issues at stake in King v. Burwell. We will now examine some of the ramifications of a Supreme Court decision that goes against the Obama Administration, assuming such were to...more

King v. Burwell: Setting the Tone for Health Care Politics

Carlton Fields on 4/8/2015

In 2015, the Affordable Care Act (ACA) will face new challenges in a Republican-controlled Congress, and continued challenges in the courts. The Supreme Court recently granted a writ of certiorari to review a Fourth Circuit...more

Supreme Court Hears Oral Arguments in Challenge to ACA Premium Subsidies

Franczek P.C. on 3/16/2015

On March 4, 2015, the United States Supreme Court heard oral arguments in King v. Burwell, in which the plaintiffs are challenging the Internal Revenue Service’s (IRS) interpretation of certain statutory language in the...more

Monthly Benefits Alert - February 2015

Franczek P.C. on 3/9/2015

Health & Wellness Plans - Anthem Data Breach Requires Plan Sponsor Attention - On January 29, 2015, Anthem Inc., one of the largest managed health care companies in the country, disclosed that the sensitive...more

Health Care Update - March 2015

Mintz - ML Strategies on 3/8/2015

In This Issue: - King v. Burwell before the Supreme Court and the Potential Congressional Response - Implementation of the Affordable Care Act - Other Federal Regulatory Initiatives - Congressional...more

King v. Burwell: A “Straightforward Case of Statutory Construction”?

McGuireWoods LLP on 3/6/2015

This is the 47th in a series of WorkCite articles concerning the Patient Protection and Affordable Care Act and its companion statute, the Health Care and Education Reconciliation Act of 2010 (referred to collectively as the...more

On the Eve of Oral Arguments before the U.S. Supreme Court in King v. Burwell: Obamacare in the Balance

Sheppard Mullin Richter & Hampton LLP on 3/3/2015

As every healthcare geek and Supreme Court wonk will tell you, on March 4, the U.S. Supreme Court will hear oral argument in King v. Burwell (an amalgamation of four cases – King v. Burwell, Halbig v. Burwell, Pruitt v....more

Patient Protection and Affordable Care Act (PPACA) › Internal Revenue Service › Subsidies

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