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Carolyn E. Smith Alston & Bird LLP

Results 1 to 5 of 24



Tax policy update – Nov. 1 – what to expect from the lame duck session *

USA - October 31 2014
What does Congress NEED to get done in a lame duck session? The continuing resolution (CR) Congress passed just before leaving for the campaign trail…


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.


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