News & Analysis as of September 22, 2024

Internal Revenue Service

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The term "Individual Mandate" typically refers to a requirement under the Patient Protection and Affordable Care Act of 2010 that all United States residents must obtain "minimum essential... more +

The term "Individual Mandate" typically refers to a requirement under the Patient Protection and Affordable Care Act of 2010 that all United States residents must obtain "minimum essential healthcare coverage" unless they qualify for one of eight exemptions under the Act. The Act defines "minimum essential coverage" and levies penalties against individuals who fail to comply with the mandate. less -

Is PPACA on the Road to Recovery?

Womble Bond Dickinson on 8/4/2015

Part I: Is PPACA on the Road to Recovery? The recent decision in King v. Burwell by the Supreme Court of the United States sent a strong message to critics of the Patient Protection and Affordable Care Act of 2010...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

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

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

District Court Upholds Validity of IRS Rule Authorizing Premium Tax Credits to Individuals Who Enroll in Health-Care Coverage...

Proskauer - Employee Benefits & Executive... on 1/27/2014

A district court in the District of Columbia recently held that the Internal Revenue Service’s (“IRS”) rule authorizing premium tax credits to individuals who enroll in health-care coverage through federal exchanges was...more

Proposed And Final Rules Released Regarding The ACA's Individual Mandate

Polsinelli on 2/28/2013

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 ...more

CMS and IRS Publish Proposed Rules on Exemption to Individual Mandate Financial Penalty

King & Spalding on 2/7/2013

CMS and the Internal Revenue Service (IRS) issued two proposed rules on January 30, 2013 setting forth the exemptions an individual may satisfy to avoid financial penalties associated with the Patient Protection and...more

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