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In a split decision, the Supreme Court on June 28, 2012 upheld the Affordable Care Act’s (the ACA’s) “individual mandate,” which requires almost everyone to have health insurance coverage or pay a penalty
On April 17, the Internal Revenue Service (“IRS”) published regulations detailing how employers and insurers will calculate a new tax imposed under the Patient Protection and Affordable Care Act (now called the “ACA” by regulators
