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Results:1-10 of 37

President-Elect Trump’s Impact on the Affordable Care Act
  • Proskauer Rose LLP
  • USA
  • November 9 2016

For years, the Republican-controlled Congress has vowed to repeal or significantly scale back President Obama’s landmark legislation - the Patient


Trade Act reinstates expired Health Coverage Tax Credit (HCTC)
  • Proskauer Rose LLP
  • USA
  • July 16 2015

On July 6, 2015, President Obama signed the Trade Preferences Extension Act of 2015. Among other things, the Trade Act retroactively reinstated the


King v. Burwell Supreme Court upholds premium subsidies under federally-run Marketplaces; ACA remains (mostly) unfazed
  • Proskauer Rose LLP
  • USA
  • June 25 2015

On June 25, 2015, the United States Supreme Court released its much anticipated King v. Burwell decision regarding the validity of premium assistance


IRS releases final forms and instructions for Affordable Care Act reporting
  • Proskauer Rose LLP
  • USA
  • March 20 2015

In February 2015, the IRS released final forms and instructions related to information reporting under the Affordable Care Act (the "ACA"). These


IRS Says PCORI fees are deductible
  • Proskauer Rose LLP
  • USA
  • June 12 2013

As employers plan for paying various health care reform fees, one question that arises is whether the fees owed are tax deductible. In particular, it


IRS releases guidance for employers and others on the 2013 Medicare taxes under the Affordable Care Act
  • Proskauer Rose LLP
  • USA
  • December 10 2012

On November 30, 2012, the Internal Revenue Service released proposed regulations and two sets of frequently asked questions implementing two new Medicare taxes under the Patient Protection and Affordable Care Act that are effective starting in 2013.


New guidance on wellness programs issued
  • Proskauer Rose LLP
  • USA
  • November 27 2012

On November 20, 2012, the Departments of Health and Human Services, Labor and Treasury (hereinafter, the "Departments") issued long-awaited guidance on several key provisions of the Affordable Care Act ("ACA"), including requirements on essential health benefits, preventing pre-existing condition discrimination, and employment-based wellness programs.


Health care reform: post-election PPACA implementation: what employers should be thinking about for 2013
  • Proskauer Rose LLP
  • USA
  • November 16 2012

President Obama has been reelected, and although there were some changes in Congress, the political make-up of the House and Senate remains the same, with Democrats controlling the Senate and Republicans controlling the House of Representatives.


Supreme Court upholds the Affordable Care Act’s individual mandate: what it means for employers and plan sponsors
  • Proskauer Rose LLP
  • USA
  • June 28 2012

The Supreme Court of the United States (the "Court") ruled today, in a 5-to-4 landmark decision, that the individual mandate under the Patient Protection and Affordable Care Act ("the Act") is constitutional, although it also held that certain Medicaid expansion provisions are unconstitutional.


Health care reform: IRS releases guidance on $2,500 health FSA contribution limit
  • Proskauer Rose LLP
  • USA
  • June 4 2012

On May 30, 2012, the Internal Revenue Service ("IRS") released Notice 2012-40 (the "Notice"), which provides guidance on the application of the Affordable Care Act's $2,500 limit on employee pre-tax contributions to health flexible spending arrangements ("health FSAs").