Affordable Care Act, Individual Mandate, Employer Group Health Plans

Three Strikes You’re Out -- The Affordable Care Act Survives a Third Legal Challenge: Let’s Move On to the Consolidated...

Snell & Wilmer on 6/23/2021

For employers holding out hope that some or all of the Affordable Care Act (“ACA”) would be overturned in its most recent challenge, that will not be the case, at least not by the hand of the United States Supreme Court. On...more

What the Supreme Court’s Ruling on the Affordable Care Act Means for Employers

Jackson Walker on 6/18/2021

During the last administration, Texas joined by a number of other states filed suit seeking to overturn the Patient Protection and Affordable Care Act (ACA) because the individual mandate penalty in such law had its penalty...more

IRS announces relief for certain Form 1094/1095 reporting requirements

McAfee & Taft on 10/19/2020

In a similar move as in previous years, the IRS has issued relief from certain Form 1094-C and 1095-C reporting requirements under the Affordable Care Act relating to employee health plans, as well as relief from certain...more

Another U.S. Supreme Court Review of Affordable Care Act Could Impact Employer Health Plans

Faegre Drinker Biddle & Reath LLP on 3/9/2020

On March 2, 2020, the U.S. Supreme Court granted two petitions by interested states asking the Court to review the constitutionality of the individual health coverage mandate in the Affordable Care Act (ACA) and, if...more

Uncertain Fate of Affordable Care Act and 2017 Rules Creating New Exemptions to ACA’s Contraception Coverage Requirements; New...

Genova Burns LLC on 1/22/2020

On December 18, 2019 the U.S. Court of Appeals for the Fifth Circuit, in a 2-1 decision which the court revised on January 9, declared the Affordable Care Act’s (ACA’s) individual health insurance mandate unconstitutional as...more

Group Health Plans: What Employers Need to Know About Year-End Federal Legislation

Stoel Rives LLP on 1/17/2020

The year-end federal spending bill, the Further Consolidated Appropriations Act, 2020 (“FCAA”), was signed into law on December 20, 2019. Although the media spotlight has focused primarily on provisions affecting retirement...more

Ho, Ho, Ho, ACA Reporting Relief Five Years in a Row

Burr & Forman on 12/16/2019

Since 2015, employers and health insurers have been required to report health plan coverage information to the IRS and to individuals. Why? The information is necessary in order for the IRS to administer certain portions of...more

New Jersey Individual Mandate Requires State Filings in March 2020

Proskauer - Employee Benefits & Executive... on 10/28/2019

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

Texas v. United States decision could impact employer-sponsored health plans

Eversheds Sutherland (US) LLP on 1/7/2019

On December 14, 2018, a Texas District Court ruled that the Affordable Care Act’s (ACA) requirement that certain individuals maintain a minimum level of health coverage, often referred to as the “Individual Mandate,” is...more

[Podcast]: Texas Judge Declares Affordable Care Act Unconstitutional

Proskauer - Employee Benefits & Executive... on 12/20/2018

In this episode of the Proskauer Benefits Brief, partner Robert Projansky and associate Katrina McCann discuss the recent district court case, Texas et al. v. The United States of America, which declared the Affordable Care...more

Is the Affordable Care Act a House of Cards? If Yes, What Does the Recent Texas Court Decision Mean for the US Health Insurance...

Epstein Becker & Green on 12/19/2018

In an unexpectedly broad ruling issued December 14, 2018, the U.S. District Court for the Northern District of Texas declared the Affordable Care Act (“ACA”) as unconstitutional in its entirety. This decision, if ultimately...more

Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions

Dechert LLP on 12/27/2017

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

Health Care Reform Roundup – Issue 9

Proskauer - Employee Benefits & Executive... on 9/7/2017

After health care reform efforts failed in late-Spring/early-Summer, things have been quiet. However, Congress returned to DC this week. Although legislative focus now appears to be on general tax reform, we expect some...more

IRS Reminder that ACA Employer and Individual Tax Penalties Are Not Waived

Dickinson Wright on 8/28/2017

With all the heated rhetoric surrounding the Affordable Care Act ("ACA"), including the President's Executive Order issued on January 20, 2017 and the recent efforts to repeal and replace the law, employers and individuals...more

Updated Health Care Reform Legislation Comparison Chart

Proskauer - Employee Benefits & Executive... on 7/15/2017

The chart below compares key provisions of the Affordable Care Act (ACA), the American Health Care Act (AHCA) and the Better Care Reconciliation Act (BCRA). This chart is current as of July 13, 2017, and as of that date,...more

Better Care Reconciliation Act – Key Takeaways for Employers and Plan Sponsors

Proskauer - Employee Benefits & Executive... on 6/30/2017

On June 22, 2017, the Senate released its much anticipated health care reform legislation – the Better Care Reconciliation Act (“BCRA”) (linked to amended version released June 26, 2017). In many respects the BCRA is similar...more

Numerous Provisions Affecting Employers in Senate's Draft Better Care Reconciliation Act of 2017

Holland & Knight LLP on 6/27/2017

U.S. Senate Republicans on June 22, 2017, released a discussion draft of the Better Care Reconciliation Act of 2017 (BCRA), its bill to repeal and replace the Affordable Care Act (ACA). The BCRA follows on the heels of the...more

The Better Care Reconciliation Act of 2017 vs. The American Health Care Act: Summary of Key Differences

Akin Gump Strauss Hauer & Feld LLP on 6/26/2017

On June 22, 2017, Senate Republicans released a discussion draft of their proposal to repeal and replace the Affordable Care Act (ACA), titled the “Better Care Reconciliation Act of 2017” (BCRA). Beyond the title change,...more

Issues for Employers as Health Care Legislation Moves to the Senate

Jones Day on 5/30/2017

ABSTRACT - Although the American Health Care Act, as passed by the U.S. House of Representatives, mainly affects the individual and small group health insurance markets, it has implications for large employers. The repeal of...more

The ACA Survives…Again

Fisher Phillips on 3/27/2017

We feel like a broken record, because we’ve said it before: the Affordable Care Act is still here. We said the same thing after each of two Supreme Court challenges to central portions of the law, both of which (in 2012 and...more

Is Obamacare Lite Really Less Calories? What Employers Need to Know

Foley & Lardner LLP on 3/17/2017

As predicted, Congress is taking action to repeal and/or alter major sections of the Patient Protection and Affordable Care Act (ACA). To get the process started, various committees in the United States House of...more

American Health Care Act – Key Takeaways for Employers and Plan Sponsors

Proskauer - Employee Benefits & Executive... on 3/9/2017

On March 6, 2017, the House of Representatives’ Ways and Means Committee and Energy and Commerce Committee released budget reconciliation recommendations that will, after mark-up beginning on March 8th, form the American...more

Trumping the Affordable Care Act? Not So Fast – Impact of Executive Order on Employers Unclear

Snell & Wilmer on 2/8/2017

On January 20, 2017, President Trump signed an Executive Order (“Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal,” hereinafter referred to as the “Order”) relating to the future...more

The ERISA Litigation Newsletter - December 2016

Proskauer Rose LLP on 12/21/2016

This month Richard Zall, Chair of Proskauer's Health Care Department, explores developments likely to occur with respect to the Affordable Care Act as a result of the new administration. In our Rulings, Filings and...more

Labor & Employment Law Under President-Elect Trump

Stoel Rives - World of Employment on 11/21/2016

In the wake of the election results, the question on everyone’s mind now is: What impact will President-Elect Trump have on employers? Trump has thus far given few details on his thoughts on labor and employment. But with...more

Patient Protection and Affordable Care Act (PPACA) › Individual Mandate › Employer Group Health Plans

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