The Patient Protection and Affordable Care Act, often referred to as Obamacare (the “ACA”) has survived two trips to the U.S. Supreme Court. It remains to be seen whether there will be a third. ...more
12/24/2019
/ Affordable Care Act ,
Appeals ,
Congressional Authority ,
Constitutional Challenges ,
Health Insurance ,
Individual Mandate ,
Remand ,
Severability Doctrine ,
Shared Responsibility Rule ,
Tax Cuts and Jobs Act ,
Taxing Power ,
Trump Administration
The Patient Protection and Affordable Care Act (the “ACA”) has survived two trips to the U.S. Supreme Court. It now appears as though a third is likely....more
12/21/2018
/ Affordable Care Act ,
Commerce Clause ,
Constitutional Challenges ,
Individual Mandate ,
SCOTUS ,
Severability Doctrine ,
Shared Responsibility Rule ,
Tax Cuts and Jobs Act ,
Tax Penalties ,
Taxing Power ,
Texas v US
On December 22, 2017, the tax reform bill, informally known as the Tax Cuts and Jobs Act (the “Act”), was signed by President Trump. As we noted in our prior OnPoint (available here) with respect to earlier versions of the...more
12/27/2017
/ 529 Plans ,
Affordable Care Act ,
Broker Commissions ,
CEOs ,
CFOs ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Executive Compensation ,
Individual Mandate ,
Individual Retirement Account (IRA) ,
IRA Rollovers ,
Moving ,
Pay-for-Performance ,
Publicly-Traded Companies ,
Restricted Stocks ,
Retirement Plan ,
Roth Conversions ,
Sales Commissions ,
Section 162(m) ,
Securities and Exchange Commission (SEC) ,
Student Loans ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Exempt Entities ,
Tax Reform