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17 results found

Article

Baker & Hostetler LLP | USA | 22 Dec 2017

The Impact of the 2017 Tax Reforms on Employment-Based Benefits and Tax-Favored Compensation

Whenever the United States Congress takes up "tax reform," there always is a danger that the Congress will pay for such tax reform, in part, by

Article

Baker & Hostetler LLP | USA | 12 Aug 2013

Too soon for party hats: employers face array of "underground" challenges following the empoyer mandate delay

Like many, I was initially relieved when I read the July 2, 2013, announcement by the U.S. Treasury Department, effectively providing "large"

Article

Baker & Hostetler LLP | USA | 3 Jun 2013

Affiliates of health insurance providers may be subject to the Affordable Care Act $500,000 deduction limit on executive compensation under recently issued proposed regulations

Most issuers of healthcare insurance likely have heard about the $500,000 limit on deductible compensation that became effective January 1, 2013, but

Article

Baker & Hostetler LLP | USA | 15 Apr 2013

New Affordable Care Act fess impact group health plans in 2013 and 2014

On July 31, 2013, the first of various fees will be due that are imposed by the Affordable Care Act on self-insured group health plans andor issuers

Article

Baker & Hostetler LLP | USA | 15 Aug 2012

Common control or overlapping ownership can change how to identify the "employer" for PPACA purposes

This is the third in a series of Executive Alerts in the Special Health Care Reform Series.

Article

Baker & Hostetler LLP | USA | 7 Aug 2012

Health insurance exchanges -- from the employer's perspective

Last week, the first of the Executive Alerts in the Special Health Care Reform Series discussed the employer mandate provisions of the Patient Protection and Affordable Care Act (PPACA) and provided a timeline for employer compliance initiatives which begin later in 2012 under PPACA.

Article

Baker & Hostetler LLP | USA | 31 Jul 2012

"Puzzling" through the Affordable Care Act's employer provisions -- piece by piece

Some laws are fairly straightforward.

Article

Baker & Hostetler LLP | USA | 31 Jul 2012

Coming attractions: health insurance exchanges

On January 1, 2014, for the first time, all employees (and small employers with less than 50 employees -- or 100 employees, depending on the state) will be able to go to regulated Exchanges (and possibly other Exchanges -- stay tuned) and purchase health insurance coverage.

Article

Baker & Hostetler LLP | USA | 29 Mar 2012

Reinsurance, risk corridor and risk adjustment: final rules answer many questions but raise even more

Those closely following the travails of the controversial Patient Protection and Affordable Care Act and a companion reconciliation act (together, PPACA) since they were enacted in March 2010 have seen the controversy head down two distinct paths.

Article

Baker & Hostetler LLP | USA | 5 Jan 2012

The betting window remains open: more potential differences emerge between federal, state exchanges

In the article entitled "The Controversy Over State-Based Health Insurance Exchanges: Politics As Usual, Or Dangerous Brinksmanship?" published in the December 8, 2011, issue of the Health Law Update, we pointed out potentially dramatic differences between a health insurance exchange (HIX) organized and operated by an individual state and a HIX organized and operated by HHS.

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