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IRS Letter 226J: Employer ACA Penalty Assessments and IRS Enforcement

Over the past year, the Patient Protection and Affordable Care Act (the “ACA”) has been the center of fierce political debate. Caught in the crosshairs has been the fate of the employer shared responsibility provisions, which...more

Supreme Court Upholds “Church Plan” Sponsorship by “Principal-Purpose Organizations”

On Monday, June 5, 2017, the U.S. Supreme Court rendered a much-awaited decision in Advocate Health Care Network v. Stapleton in favor of church plan sponsors that are “principal-purpose organizations.” This ruling is...more

U.S. Supreme Court's Hobby Lobby Decision Released

On June 30, 2014, in Burwell v. Hobby Lobby Stores, Inc, the Supreme Court held that the contraceptive mandate under the Affordable Care Act (ACA) violates the Religious Freedom Restoration Act of 1993 (RFRA) with respect to...more

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