Author Archives: Jim Hamilton

About Jim Hamilton

I am an employee benefits partner with Bose McKinney & Evans LLP. My broad-based practice covers health and welfare arrangements, insurance, executive compensation and federal and state taxation. Among other areas, I have specific experience with PPACA, HIPAA, COBRA, ERISA and numerous other state and federal laws affecting employee benefit plans.

State and 39 schools ask court to spare them from employer mandate

Below is a news release issued from the Office of the Indiana Attorney General: FOR IMMEDIATE RELEASE: Thursday, October 9, 2014 State and 39 schools ask court to spare them from employer mandate AG:  Federal court hears arguments in legal … Continue reading

Posted in Patient Protection and Affordable Care Act | Tagged , , , , , , , , , | Leave a comment

The IRS Acknowledges Reality

On September 18, 2014, the IRS issued a technical notice related to election changes under cafeteria plans. IRS Notice 2014-55 specifically permits a cafeteria plan to allow an employee to revoke his or her election under a cafeteria plan for … Continue reading

Posted in Uncategorized | Leave a comment

“Piling On”: IRS Issues Instructions on ACA Reporting Requirements

On August 28, 2014, the IRS issued draft instructions on the reporting requirements for employers subject to the employer shared responsibility provisions. The draft instructions for Forms 1094-C and 1095-C are thirteen pages in length, filled with mind-numbing complexity that … Continue reading

Posted in Patient Protection and Affordable Care Act | Tagged , , , , , , , , , , , | Leave a comment

Indiana School Leaders and Job Creators Describe Harmful Effects of Health Care Law

Below is an announcement issued by Education & The Workforce Press:   FOR IMMEDIATE RELEASE September 5, 2014 CONTACT: Press Office (202) 226-9440   Indiana School Leaders and Job Creators Describe Harmful Effects of President’s Health Care Law   WASHINGTON, D.C. … Continue reading

Posted in Patient Protection and Affordable Care Act, Uncategorized | Tagged , , , , , , , , , , , , , , , , , | Leave a comment

Roe to Hold Indiana Field Hearing on Health Care Challenges Facing Schools and Workplaces

Below is an announcement issued by the Subcommittee on Health, Employment, Labor, and Pensions: WASHINGTON, D.C. | August 21, 2014 – On Thursday, September 4, at 10:00 a.m., Subcommittee on Health, Employment, Labor, and Pensions Chairman Phil Roe (R-TN) will … Continue reading

Posted in Patient Protection and Affordable Care Act | Tagged , , , , , , , , , | Leave a comment

King Decision on ACA Subsidies

On July 22, 2014, two conflicting decisions on the legality of insurance subsidies provided in federally established health care exchanges were handed down. In the Halbig decision, discussed previously in this blog, the D.C. Circuit of the U.S. Court of … Continue reading

Posted in Patient Protection and Affordable Care Act | Tagged , , , , , , , , , , , , , | Leave a comment

The Shaky Future of the ACA Employer Penalty After Halbig

In a previous post, we discussed the murky legal status of insurance subsidies in federally established insurance exchanges. This post will focus on the July 22, 2014 decision in Halbig v. Burwell and the impact this ruling will have if … Continue reading

Posted in Patient Protection and Affordable Care Act | Tagged , , , , , , , | Leave a comment

Conflicting Federal Rulings Issued Today on ACA

Earlier today, two circuits of the U.S. Court of Appeals handed down conflicting rulings regarding the legality of insurance subsidies offered in connection with federally facilitated exchanges. The controversy surrounding these subsidies involves language found in the Affordable Care Act … Continue reading

Posted in Patient Protection and Affordable Care Act, Uncategorized | Tagged , , , , , , , , , , , , , , , , | Leave a comment

Health Plan Identifier Deadline Approaching

Large self-funded health plans are required to obtain a Health Plan Identifier (“HPID”) by November 5, 2014. Small self-funded health plans, with annual claims of $5 million or less, have an extra year until November 5, 2015. If an employer … Continue reading

Posted in Health Plans, Self-funded Health Plans | Tagged , , , , , , , , , , | Leave a comment

Final Rule on Bona Fide Orientation Periods and the 90-Day Waiting Period Limitation

The 2010 enactment of the Affordable Care Act (“ACA”) added provisions to the Public Health Service Act (“PHS”), the Internal Revenue Code (“the Code”) and ERISA. Chief among these changes was the prohibition against waiting periods of more than 90 … Continue reading

Posted in Patient Protection and Affordable Care Act | Tagged , , , , , , , , | Leave a comment