News & Analysis as of September 24, 2024

Small Business

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The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... 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

Senate's Updated Draft Better Care Reconciliation Act Changes Provisions Affecting Employers

Holland & Knight LLP on 7/14/2017

The U.S. Senate Republicans on July 13, 2017, released an updated discussion draft of the Better Care Reconciliation Act of 2017 (BCRA), its bill to repeal and replace the Affordable Care Act (ACA). As we have outlined in a...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

IRS Clarifies Prior Guidance on Premium Reimbursement Arrangements; Provides Limited Relief

Proskauer - Employee Benefits & Executive... on 2/24/2015

Continuing its focus on so-called “premium reimbursement” or “employer payment plans”, the Internal Revenue Service (IRS) released IRS Notice 2015-17 on February 18, 2015. In this Notice, which was previewed and approved by...more

Medical Insurance Premium Reimbursement — A Brief Reprieve for Small Employers

Pullman & Comley - Labor, Employment and... on 2/23/2015

Some employers – particularly smaller ones – have assisted their employees to obtain health insurance by reimbursing them for the cost of insurance they purchase in the individual market. Does this practice satisfy the...more

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