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The Saga Continues - Fifth Circuit Affirms ACA Individual Mandate’s Unconstitutionality; Remands for Further Consideration

USA - December 23 2019 Roughly a year ago, we reported on a district court judge’s determination that the Affordable Care Act’s (“ACA”) individual mandate was...

“Cadillac Tax” on High-Cost Group Health Plans Repealed

USA - December 23 2019 On December 20, 2019, the President signed into law the “Further Consolidated Appropriations Act, 2020” (the “Act”). Among many other things, the Act...

IRS Extends ACA Reporting Deadline and Issues Transition Relief

USA - December 3 2019 The IRS has not yet finalized the ACA reporting forms (i.e., the 1094-BC and 1095-BC) for the 2019 tax year, so it is no surprise that the IRS...

New HRA Regulations Part 5 - More on the Employer Shared Responsibility Mandate

USA - October 29 2019 On September 30th, the IRS issued proposed regulations that establish safe harbors for compliance with the employer mandate in the context of...

Malerie Bulot, Kaitlin E. Hulbert.

Digging into the New HRA Regulations Part 4: Excepted Benefit HRAs

USA - August 8 2019 New regulations issued by the Departments of Labor, Treasury, and Health and Human Services (the “Departments”) have expanded the use of health...

Jennifer Rigterink.