News & Analysis as of September 24, 2024

Individual Mandate › Securities and Exchange Commission (SEC)

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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 -

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

The ERISA Litigation Newsletter - July 2015

Proskauer Rose LLP on 7/29/2015

Editor's Overview - This month's article by Lindsey Chopin discusses Affordable Care Act ("ACA") litigation. Just five years old, the Supreme Court has considered issues related to the ACA numerous times. Two of those...more

IRS Increases 9.5% Affordability Threshold—Or Did It?

Proskauer - Employee Benefits & Executive... on 8/7/2014

On July 24, 2014, the Internal Revenue Service (IRS) released three Revenue Procedures (2014-46, 2014-37, and 2014-41), which provide guidance to individuals on their obligation to maintain minimum essential coverage (MEC)...more

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