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Article

Kilpatrick Townsend & Stockton LLP | USA | 10 Jun 2011

Health plan excise tax

The Affordable Care Act added an excise tax for health plans starting for plan and policy years after September 30, 2012.

Article

Kilpatrick Townsend & Stockton LLP | USA | 11 May 2010

Early retiree reinsurance program - HHS releases interim final regulations

The Patient Protection and Affordable Care Act (PPACA) charged the Department of Health and Human Services (HHS) with establishing a temporary Early Retiree Reinsurance Program (the Program) for employment-based health plans that provide health coverage to early retirees.

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