News & Analysis as of

Individual Mandate › Minimum Essential Coverage

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 -
Kramer Levin Naftalis & Frankel LLP

BPCIA Survives Challenge to the Affordable Care Act at Supreme Court

Kramer Levin Naftalis & Frankel LLP on

On June 17, 2021, the Supreme Court of the United States issued its decision in California et al. v. Texas et al. (No. 19-840), upholding the Affordable Care Act (ACA). A bloc of U.S. states, led by Texas, and two individuals...more

Morgan Lewis

Is the ACA’s Viability at Risk? Thoughts in Anticipation of the California v. Texas Supreme Court Argument

Morgan Lewis on

As the nation has turned its attention to fighting a global pandemic and the very real, human cost associated with that fight, the decade-old battle over the Affordable Care Act (ACA) is once again in the limelight. On...more

McGuireWoods Consulting

Update on California v. Texas, U.S. Supreme Court Case Challenging the Affordable Care Act

McGuireWoods Consulting on

On Nov. 10, 2020, the U.S. Supreme Court will hear oral arguments for California v. Texas, the case challenging the Affordable Care Act’s (ACA) constitutionality. This case centers on the ACA’s minimum essential coverage...more

Mintz - Health Care Viewpoints

A Review of the Affordable Care Act at 10 Years, Part 1: The Individual Mandate

Mintz - Health Care Viewpoints on

This post is the first installment in our blog series looking back on the 10-year anniversary of the Affordable Care Act (ACA). The most controversial of the ACA's reforms has been the individual mandate, which requires that...more

Seyfarth Shaw LLP

Will The ACA Case Now Before The Supreme Court Make It Harder For ERISA Fiduciary Breach Plaintiffs To Establish Standing?

Seyfarth Shaw LLP on

On March 2, 2020, the United States Supreme Court granted certiorari in California v. Texas, No. 19-840, which appeals the decision of the Court of Appeals for the Fifth Circuit that struck down the individual mandate to the...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Employers (Including Municipalities) Still Required to File IRS Forms Despite Changes to Affordable Care Act Individual Mandate

Mitchell, Williams, Selig, Gates & Woodyard,... on

If you watch the news, you may have heard that the requirement known as the “individual mandate” under the Affordable Care Act, which generally requires that individuals either obtain health insurance or pay a penalty, was...more

Kelley Drye & Warren LLP

Summary of State Mandated ACA Reporting

Kelley Drye & Warren LLP on

To address data privacy considerations, employers using the same IRS forms used to satisfy Federal Reporting should consider redacting information for individuals residing outside the Adopting Jurisdiction for which the...more

Ballard Spahr LLP

Fifth Circuit Rules Individual Mandate Unconstitutional; Fate of Rest of ACA Remains in Doubt

Ballard Spahr LLP on

In a 2-1 decision, the Fifth Circuit Court of Appeals has upheld a district court ruling that the individual mandate under the Affordable Care Act is unconstitutional. However, the Fifth Circuit has sent the case back to the...more

Proskauer - Employee Benefits & Executive...

New Jersey Individual Mandate Requires State Filings in March 2020

Proskauer - Employee Benefits & Executive... on

The Affordable Care Act’s individual mandate (i.e., the requirement that most individuals obtain adequate health insurance or pay a penalty) is dead. A side effect of the ACA mandate’s demise is that states are beginning to...more

Snell & Wilmer

2019 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare

Snell & Wilmer on

As 2019 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health...more

Locke Lord LLP

Can Republican-Led States Succeed in Enjoining the Affordable Care Act?

Locke Lord LLP on

Beginning January 1, 2019, the Tax Cuts and Jobs Act of 2017 reduces to zero dollars the Affordable Care Act (ACA) tax penalty imposed on many individuals who fail to maintain minimum essential coverage (i.e., the individual...more

Snell & Wilmer

Tax Cuts and Jobs Act: Implications for Health and Welfare Plans and Fringe Benefits

Snell & Wilmer on

On December 22, 2017, the Tax Cuts and Jobs Act (“the Act”) was signed into law, and it has various implications for employers who sponsor employee benefit plans. This newsletter focuses on the provisions in the Act that...more

Davis Wright Tremaine LLP

Update #11: Individual Mandate Eliminated by New Tax Law: Effect on Employers and Individual Market

Davis Wright Tremaine LLP on

The new Tax Cuts and Jobs Act eliminates the ACA’s individual mandate to maintain minimum essential coverage, and the penalty for failure to do so, effective in 2019. While President Trump tweeted that this “effectively...more

Proskauer - Employee Benefits & Executive...

Health Care Reform Weekly Roundup – Issue 8

Proskauer - Employee Benefits & Executive... on

Below is a summary of significant health care reform developments over the past two weeks. GOP Repeal and Replace Efforts Stalled. After releasing a revised version of the Better Care Reconciliation Act (BCRA) on July 13,...more

Mintz - Employment Viewpoints

The Future of the Affordable Care Act Week 7: The American Health Care Act

Mintz - Employment Viewpoints on

On March 6, 2017, after years of promising, GOP lawmakers in the House of Representatives introduced the “American Health Care Act” (AHCA), the first concrete legislative proposal detailing the initial provisions designed to...more

Poyner Spruill LLP

New IRS Guidance on Collection of TINs for ACA Information Reporting

Poyner Spruill LLP on

Recently proposed IRS regulations aim to clarify lingering questions about steps employers with self-insured health plans must take to collect and report the taxpayer identification number (TIN) of covered individuals in...more

Ballard Spahr LLP

IRS Proposes Adjustments in Individual Mandate Reporting

Ballard Spahr LLP on

The IRS has issued proposed regulations on the individual mandate reporting requirements under section 6055 of the Internal Revenue Code. To a significant degree, the new regulations reflect guidance previously published by...more

Foley & Lardner LLP

Injunction Enjoining Enforcement of HHS Attestation Rule Affirmed

Foley & Lardner LLP on

The Court of Appeals for the District of Columbia affirmed the District Court’s decision in Central United Life v. Burwell on July 1, 2016. This decision is very significant for those assessing the future strength of, and...more

Dickinson Wright

Refresher Course on Affordable Care Act Individual and Employer Penalties For Not Having Health Insurance

Dickinson Wright on

Even though penalties for failure to comply with Affordable Care Act (ACA) coverage requirements have been in force since January 1, 2014 for employers with 100 or more full-time equivalent employees and January 1, 2015 for...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 12 of 24): Deconstructing Form 1095-C, Parts II...

Mintz - Employment, Labor & Benefits... on

This series is devoted principally to the reporting requirements imposed by Internal Revenue Code §§ 6055 and 6056 as added by §§ 1502 and 1514 of the Affordable Care Act (ACA), respectively. The former reports offers of...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 6 of 24): Reporting Group Health Plan Opt-Out...

Mintz - Employment, Labor & Benefits... on

Under a common strategy for controlling group health care plan costs, employers sometimes adopt arrangements under which an employee is offered cash as an incentive to waive coverage. These arrangements are colloquially...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers: The Basics (Part 3 of 24)

Mintz - Employment, Labor & Benefits... on

Alden Bianchi, Chair of Mintz Levin’s Employee Benefits & Executive Compensation Practice, will provide a weekly installment on the complex reporting obligations outlined by the Affordable Care Act for health insurance...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 1 of 24)

Mintz - Employment, Labor & Benefits... on

Alden Bianchi, Chair of the our Employee Benefits & Executive Compensation Practice, will provide a weekly installment on the complex reporting obligations outlined by the Affordable Care Act for health insurance carriers and...more

Seyfarth Shaw LLP

Issue 92: IRS Releases Final Employer Reporting Forms and Instructions

Seyfarth Shaw LLP on

As we previously reported in Issue 80, the Affordable Care Act (ACA) requires providers of minimum essential health coverage and applicable large employers to file annual reports with the IRS to report the coverage provided...more

Mintz - Employment, Labor & Benefits...

The Massachusetts Health Insurance Mandate: Some Good News for Massachusetts Taxpayers

Mintz - Employment, Labor & Benefits... on

Since 2007, most Massachusetts residents have been required to either obtain health insurance coverage meeting Massachusetts “minimum creditable coverage” standards, or pay a state tax penalty (for 2014, the penalty ranges...more

28 Results
 / 
View per page
Page: of 2
Next »

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide