As the COVID-19 state of emergency continues, businesses are implementing and considering a variety of employee-related measures to manage the impact of the crisis. While some businesses may avail themselves of payroll...more
The IRS Office of Chief Counsel recently issued a memo which, in a surprise to many, concluded that the filing of the Affordable Care Act (“ACA”) Forms 1094-C and 1095-C (“C Forms”) does not start the statute of limitations...more
3/9/2020
/ Affordable Care Act ,
Employer Group Health Plans ,
Employer Liability Issues ,
Employer Mandates ,
Form 1094 ,
Form 1095 ,
Health Insurance ,
IRS ,
Reporting Requirements ,
Shared Responsibility Rule ,
Statute of Limitations ,
Tax Code ,
Tax Planning
Sponsors of health plans have long known that the only constant in life is change. In 2020, that is surely to remain true....more
1/20/2020
/ Affordable Care Act ,
Cadillac Tax ,
Deregulation ,
Employee Benefits ,
Health Insurance ,
Health Plan Sponsors ,
Healthcare Reform ,
HRA ,
New Legislation ,
PCORI ,
SECURE Act ,
Tax Planning
On October 22, 2018, in perhaps the most significant guidance resulting from President Trump’s 2017 Executive Order 13813, “Promoting Healthcare Choice and Competition Across the United States” (“2017 Executive Order”), the...more
1/10/2019
/ Affordable Care Act ,
Benefit Plan Sponsors ,
Department of Labor (DOL) ,
Employer Group Health Plans ,
Executive Orders ,
Health Insurance ,
HRA ,
IRS ,
Medicare ,
Proposed Regulation ,
Qualified Small Employer Health Reimbursement Plan (QSEHRAs) ,
TRICARE ,
Trump Administration
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
12/19/2018
/ Affordable Care Act ,
Appointments Clause ,
Benefit Plan Sponsors ,
Biosimilars ,
Constitutional Challenges ,
Corporate Counsel ,
Declaratory Judgments ,
Department of Justice (DOJ) ,
Employer Group Health Plans ,
Health Care Providers ,
Health Insurance ,
Healthcare ,
Healthcare Reform ,
HRA ,
Individual Mandate ,
Internal Revenue Code (IRC) ,
Kathleen Sebelius ,
Medicaid ,
Medicaid Expansion ,
Pharmaceutical Industry ,
Popular ,
Severability Doctrine ,
Tax Cuts and Jobs Act