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Carolyn E. Smith Alston & Bird LLP

Results 1 to 5 of 23



The future of premium tax credits in Federal Exchanges: the implications of Halbig and King *

USA - July 31 2014
Within just a few hours of each other on Tuesday, July 22, 2014, two Federal Circuit courts of appeals made headline news with conflicting decisions…

Co-authors: Brian Stimson, Paula M. Stannard, Michael J. Barry, Colin Roskey.


Departments issue new ACA FAQs on preventive services, cost-sharing limits, fixed indemnity insurance, wellness programs and expatriate health plans *

USA - February 17 2014
On January 9, 2014, the Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the "Departments") issued Part…

Co-authors: John R. Hickman, Stacy C. Clark.


Agency guidance strikes a major blow for individual policy premium reimbursement and stand-alone health reimbursement arrangements *

USA - December 19 2013
On September 13, the IRS and the Department of Labor (DOL) issued twin notices—IRS Notice 2013-54 and Technical Release 2013-03 (collectively, the…

Co-authors: John R. Hickman, Ashley Gillihan.


ACA update: final regulations create new requirements for employer wellness programs *

USA - October 23 2013
The Departments of Labor, Treasury, and Health and Human Services (the "Departments") published final wellness regulations this summer (the "Final…

Co-authors: John R. Hickman, Stacy C. Clark, Ashley Gillihan.


CER fees July 31 deadline looms – funding the Patient-Centered Outcomes Research Trust *

USA - July 15 2013
Issuers and plan sponsors must use IRS Form 720, the Quarterly Federal Excise Tax Return, to pay the CER Fee. An updated Form 720 and the Form 720…

Co-authors: John R. Hickman, Daniel G. Taylor, Stacy C. Clark.


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