Individual Mandate Healthcare

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 -
News & Analysis as of

Individual Responsibility under the ACA

Effective 2014, if a taxpayer is not covered under minimum essential coverage for one or more months, then, unless an exemption applies, the taxpayer is liable for the individual shared responsibility payment on his return. ...more

IRS Increases 9.5% Affordability Threshold—Or Did It?

On July 24, 2014, the Internal Revenue Service (IRS) released three Revenue Procedures (2014-46, 2014-37, and 2014-41), which provide guidance to individuals on their obligation to maintain minimum essential coverage (MEC)...more

Draft Forms Released for the Affordable Care Act's Health Coverage Reporting Requirements

The Affordable Care Act (ACA) imposes new reporting requirements on employers and insurance companies offering health coverage. Last week, the IRS released drafts of the four forms that will be used by employers and insurers...more

Final Regulations Issued Regarding Employer Reporting Requirements Under ACA

Recently issued final regulations on the employer reporting requirements under the Affordable Care Act (ACA) clarify and streamline the process for reporting information relating to the provision of minimum essential coverage...more

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

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

A New Option Is Available Under the ACA for Consumers With Cancelled Health Insurance Policies

On December 19, 2013 the White House announced a broadened Affordable Care Act (“ACA”) hardship exemption for individuals whose health insurance plans have been cancelled and are having a difficult time locating plans that...more

Federal Government Announces Relief from Individual Mandate

Individuals who had their insurance plans cancelled and cannot find other insurance will be breathing a collective sigh of relief. A recent announcement from the Obama Administration states that such individuals will not be...more

Obama Administration Bends Individual Mandate Rules

With the deadline to select health coverage just days away, the Obama administration has given an early Christmas present to individuals whose policies were cancelled because of the Affordable Care Act (“ACA”)....more

IRS Issues Proposed Regulations on Employer-Provided Health Care Coverage Reporting Requirements

The Internal Revenue Service has issued proposed regulations on reporting requirements under the Affordable Care Act (ACA). The regulations, released on September 9, 2013, address two separate ACA reporting requirements: one...more

HEAL Advisory: Employer Mandate Delayed—Employers Get Welcome Relief from Penalties Until 2015, but Many Questions Remain

In reaction to employers' concerns about the many difficulties posed in efforts to comply with the Employer Mandate provisions of the Affordable Care Act ("ACA"), the Obama administration ("Administration") announced late...more

Delay of Penalties for Employer Shared Responsibility

July 2, 2013, the U.S. Treasury Department posted a blog announcing its intention to delay – until January 1, 2015 -- the imposition of penalties under the Affordable Care Act for large employers that do not offer health...more

Employers and The Affordable Care Act: What Lies Ahead

As the Legislature decides whether Florida will implement certain provisions of the Affordable Care Act (ACA), businesses of all sizes are grappling with the impact of the law and the choices they must make. Employers in...more

Employment Law Update - Patient Protection and Affordable Care Act: Upcoming Deadlines Require Employer Action

After months of anticipation and seemingly endless public debate, the U.S. Supreme Court announced its decision upholding the key individual mandate provision of the Patient Protection and Affordable Care Act (PPACA). While...more

Crystal Ball Perspective: Will Healthcare Reform be Repealed if Romney Wins the Presidential Election? [Video]

In this video, attorney Eric Athey, Co-Chair of the McNees Labor and Employment group, discusses the possibility of a repeal of PPACA. Mitt Romney has pledged that, if elected, he will work to repeal the Act. However, given...more

Ober|Kaler Health Care Reform Update: In the Wake of the SCOTUS’s Affordable Care Act Decision: What’s Next for Health Care...

In March 2010 the hotly contested Affordable Care Act (Public Law 111-148) (ACA or the Act) was signed into law by President Obama. Since its enactment, some health care providers have struggled to meet the Act’s current...more

SCOTUS Ruling on the Affordable Care Act: Individual Mandate Upheld as a Tax, Limits Imposed on Medicaid Expansion

On June 28, 2012, in the most highly anticipated ruling of this Term, the U.S. Supreme Court issued its opinion regarding the constitutionality of the Patient Protection and Affordable Care Act of 2010 (the ACA) in National...more

Health Care Reform Update: Supreme Court Ruling Mandates Timely Employer Actions

The Supreme Court’s decision in National Federation of Independent Business v. Sibelius upholding the Patient Protection and Affordable Care Act (PPACA) leaves in place the market reforms and tax provisions that have become...more

The Supreme Court and the ACA: 5-4? Really? What the decision is about. And not about.

The Roberts Court brought the curtain down on a fractious Term in a stranger-than-fiction kinda way. Roberts' opinion in the health reform case has been declared by many to be a high-minded approach to doing the right thing...more

UPDATE: Key Provisions of 2010 Healthcare Reform Legislation for Small (Under 50) Employers

Yesterday, June 28, 2012, the U.S. Supreme Court upheld the Patient Protection and Affordable Care Act, with the exception that the Federal government's power to terminate Medicaid funding is to be narrowly read. The main...more

UPDATE: Key Provisions of 2010 Healthcare Reform Legislation for Large (50+) Employers

Yesterday, June 28, 2012, the U.S. Supreme Court upheld the Patient Protection and Affordable Care Act, with the exception that the Federal government's power to terminate Medicaid funding is to be narrowly read. The main...more

UPDATE: Key Provisions of 2010 Healthcare Reform Legislation for Small (Under 50) Employers

Yesterday, June 28, 2012, the U.S. Supreme Court upheld the Patient Protection and Affordable Care Act, with the exception that the Federal government's power to terminate Medicaid funding is to be narrowly read. The main...more

Supreme Court Upholds Healthcare Reform - It's Time for Employers To Get To Work

Today the U.S. Supreme Court issued its long-awaited decision on the Patient Protection and Affordable Care Act (ACA). In what is easily the most significant decision this term, and arguably one of the most important rulings...more

SCOTUS Decision on Affordable Care Act

In a landmark ruling, the U.S. Supreme Court has upheld the “individual mandate” and the entire Affordable Care Act as a proper exercise of the Constitution’s power to tax. Chief Justice Roberts wrote the decision, joined by...more

Preparing for the U.S. Supreme Court’s Healthcare Decision

By taking a number of interim steps, employer group health plans can position themselves to respond quickly and appropriately — whether healthcare reform is upheld, partially upheld, or struck down. After three...more

Next Stop, SCOTUS? Conflict on PPACA’s Individual Mandate Arises Among Federal Appeals Courts

Next Stop, SCOTUS? Conflict on PPACA’s Individual Mandate Arises Among Federal Appeals Courts...more

25 Results
|
View per page
Page: of 1