Overview - On September 9 Hawaii became the first state to post a draft 1332 waiver proposal for public comment. While Hawaii's waiver proposal is focused on the state's unique 40-year-old employer mandate, the 40-page...more
In early January, the Internal Revenue Service published proposed regulations on “Shared Responsibility for Employers Regarding Health Coverage.” These regulations incorporate the provisions of many previous Notices with...more
After months of uncertainty, the U.S. Supreme Court upheld the federal healthcare reform law known as the Affordable Care Act (ACA). What does this landmark law mean for employers now and in the near and distant future? ...more