News & Analysis as of September 23, 2024

Patient Protection and Affordable Care Act (PPACA) › Tax Assessment

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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 +

Emerging Benefit Risks

Winstead PC on 4/17/2018

Watch All of the Company’s Mailboxes for a New Round of Tax Assessments - Another wave of Internal Revenue Service (“Service”) assessments of the employer shared responsibility tax (a/k/a pay or play) were recently released....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

Finding Liberation in the Big Picture of the Employer Shared Responsibility Tax

Winstead PC on 2/6/2015

Introduction - So much energy has been spent on what the final regulations on the employer shared responsibility tax and the related final reporting regulations (the ‘‘ESRR’’) say, that some of the most significant...more

Legal Alert: IRS Proposes Rules on Health Insurer Fee

Eversheds Sutherland (US) LLP on 3/14/2013

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

IRS Issues Proposed Regulations for Employer-Shared Responsibility under ACA

Baker Donelson on 2/18/2013

On December 28, 2012, the IRS issued proposed regulations with respect to employer-shared responsibility regarding health coverage under the Affordable Care Act of 2010 (ACA). Employers are permitted to rely on these proposed...more

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