Tag Archives: PPACA

“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

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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

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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

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Supreme Court Rules ACA Contraception Mandate Violates Religious Freedom Restoration Act in Hobby Lobby Case

In an opinion delivered by Justice Alito, the Supreme Court of the United States ruled on June 30, 2014, that closely held for-profit corporations can deny contraceptive coverage when citing religious beliefs. The owners of Conestoga, Hobby Lobby and Mardel, … Continue reading

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Rep. Messer Introduces Legislation to Exempt Schools from the ACA’s Employer Mandate

Indiana Congressman Luke Messer (R-IN) introduced the “Safeguarding Classrooms Hurt by Obamacare’s Obligatory Levies Act” (“Act”). This proposed legislation aims to exempt schools from the Affordable Care Act’s (“ACA”) employer mandates and penalties. The Act will seek to have primary … Continue reading

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Modifying Plan Designs in Preparation for the 2018 Cadillac Tax

Employers have already started thinking about plan design changes in anticipation of the new tax on high-cost health plans imposed by The Patient Protection and Affordable Care Act (often referred to as the “Cadillac tax”). As we noted in an … Continue reading

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IRS Snubs Public Schools On Employer Penalties

The Internal Revenue Service issued final regulations on February 10, 2014 regarding the employer penalties under the Patient Protection and Affordable Care Act (“PPACA”).  A copy of the final regulations is available here. Over the past year, Indiana public school … Continue reading

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