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Health care reform's medical loss ratio rebates and their impact on employer group health plans

  • Snell & Wilmer
  • -
  • USA
  • -
  • July 13 2012

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move forward with implementation

Independent contractor or employee?

  • Fisher & Phillips LLP
  • -
  • USA
  • -
  • May 1 2012

A perennial issue for businesses both in and out of the healthcare industry is the classification of individuals as independent contractors or employees

Affordable Care Act: proposed regulations on employer shared responsibility

  • Sidley Austin LLP
  • -
  • USA
  • -
  • January 10 2013

The Treasury Department recently published proposed excise tax regulations under section 4980H of the Internal Revenue Code of 1986, as amended (the

Capital gains and dividend income tax rates scheduled to increase in 2013: added impact of new Medicare contribution tax

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • November 19 2012

Unless Congress can act decisively before the end of this year, the marginal federal income tax rates will increase for taxable years beginning on or after January 1, 2013

The “individual mandate” upheld under Congress’ power to tax; parts of Medicaid expansion upheld

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • June 29 2012

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

New guidance on distribution of medical loss ratio (MLR) rebates creates issues for group health plan sponsors

  • Alston & Bird LLP
  • -
  • USA
  • -
  • February 15 2012

Hey, I just got a rebate from my insurance company for my group health plan!

The issues 2013: upcoming legal topics in the Czech Republic

  • CMS Cameron McKenna
  • -
  • Czech Republic
  • -
  • February 1 2013

The adoption of the new Civil Code and the Act on Corporations, effective as of 1 January 2014, is a step of great importance for the Czech law. There

Seventh Circuit holds that medical residents may qualify for student exception to FICA taxes

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • November 7 2008

On September 23, 2008, the United States Court of Appeals for the Seventh Circuit held that medical residents may qualify for the student exception from the payment of taxes under the Federal Insurance Contribution Act (FICA) and that the determination of whether a medical resident qualifies for the student exception is to be made on a case-by-case basis

IRS concedes on certain FICA refund claims for medical residents

  • Drinker Biddle & Reath LLP
  • -
  • USA
  • -
  • March 16 2010

The IRS has thrown in the towel with respect to pre-April 1, 2005, medical resident FICA claims based on the so-called "student exception."

Supreme Court rules on medical students' employee status

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • January 11 2011

The Supreme Court ruled unanimously this morning that medical students training to be residents are employees, and not students, and therefore are subject to Federal Insurance Contributions Act taxes (Mayo Foundation for Medical Education and Research v. United States, U.S., No. 09-837, 11111

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