Benefits - ACA

Two federal appeals courts have issued opposing decisions regarding whether the IRS has the authority under the Affordable Care Act (“ACA”) to extend federal tax subsidies to individuals who obtain health insurance coverage through a federal Marketplace (also known as an Exchange).

Executive Summary: On July 22, 2014, two different federal appeals courts issued conflicting decisions on the availability of subsidies for health insurance purchased by individuals on Exchanges established by the federal government under the Affordable Care Act (ACA). A three-member panel of the D.

In response to the recent U.S. Supreme Court holding in Burwell v. Hobby Lobby that closely held, for-profit entities with religious objections to certain aspects of the Affordable Care Act's (ACA) birth control requirements could avoid the mandate by invoking the Religious Freedom Restoration Act,

As expected, Democratic members of the House and Senate have introduced legislation in response to the U.S. Supreme Court’s recent ruling in Burwell v. Hobby Lobby. The Court in this contentious decision held that closely-held for-profit entities with religious objections to certain aspects of the b

On June 30, 2014, the U.S. Supreme Court ruled that closely held, for-profit entities with religious objections to certain aspects of the birth control mandate imposed by the Patient Protection and Affordable Care Act ("the ACA") could avoid the mandate by invoking the Religious Freedom Restoration

In a highly anticipated decision in Burwell v. Hobby Lobby, 573 U.S. ___ (June 30, 2014), the United States Supreme Court ruled that the contraceptive mandate of the Patient Protection and Affordable Care Act (ACA) as applied by the Department of Health and Human Services (HHS) to closely held corpo

Executive Summary: In Burwell v. Hobby Lobby, the Supreme Court ruled 5-4 that closely-held, for-profit corporations have standing under the Religious Freedom Restoration Act of 1993 (RFRA). In addition, the Court held that while the government may have a compelling interest in providing contracepti

The U.S. departments of the Treasury, Labor and Health and Human Services (the “Departments”) recently released final regulations clarifying the maximum allowed employment-based orientation period consistent with the 90-day waiting period limitation set forth in the Affordable Care Act (ACA).

Over the past several years, we have written repeatedly about the efforts of the Office of Federal Contract Compliance Programs (the OFCCP) to gain jurisdiction over health care providers based solely on providers' participation in TRICARE – the federal program that provides health care services to

For multinational corporations, the passage of the Affordable Care Act (ACA) has raised some uncertainty as to ACA's impact on expatriate workforces. Indeed, domestic insurance providers have complained that they suffer a disadvantage in the expatriate market on account of having to comply with ACA

Following the release of a proposed rule that would amend employer COBRA notice requirements in light of new Affordable Care Act’s (ACA) insurance exchange options, the Department of Labor’s Employee Benefits Security Administration (EBSA) has issued new online guidance for employers.

As expected, the House of Representatives approved legislation on Thursday that would change the definition of “full-time employee” under the Affordable Care Act. Under the healthcare law’s employer responsibility requirements, an employer with 50 or more full-time or full-time equivalent employees

As physicians search for new revenue streams in response to declining reimbursement and additional administrative complexity, a new law passed in 2013 should provide added flexibility and time to expand practices through the use of physician assistants. The health care markets continue to realign as

Despite the many Affordable Care Act (ACA) implementation delays, rules governing the healthcare law’s various provisions have not stopped coming. On Wednesday, the IRS released two new rules related to ACA employer reporting requirements. The first rule, Information Reporting by Applicable Large Em

On January 10, 2014, the Internal Revenue Service (IRS) released final regulations governing the employer shared responsibility provisions of the Affordable Care Act (ACA).1 The final rule addresses application of the so-called "play or pay" requirement that was added by the ACA. Under this requirem

The federal agencies charged with implementing provisions of the Affordable Care Act (ACA) have issued a final rule that implements the 90-day limit on waiting periods for obtaining health coverage. The ACA prohibits group health plans and group health insurance issuers from imposing a waiting perio

Executive Summary: Under final regulations issued by the U.S. Treasury Department on February 10, 2014, employers with at least 50 but fewer than 100 employees will not be required to comply with the employer shared responsibility provision of the Affordable Care Act (ACA) until January 1, 2016. Emp

The Internal Revenue Service has released the long-awaited final rule implementing the employer shared responsibility (the “pay-or-play” employer mandate) provisions of the Affordable Care Act (ACA). Generally, this mandate will require employers with 50 or more full-time and full-time equivalent em

On February 4 the House Ways and Means Committee approved two bills that address the definition of “full-time employee” under the Affordable Care Act. Under the healthcare law’s employer responsibility requirements – commonly known as the “pay-or-play” provisions – an employer with 50 or more full-t

Today, the Congressional Budget Office (CBO) issued an updated report on the Affordable Care Act’s (ACA) impact on the labor market and insurance coverage. In its February 2014 budget outlook, CBO estimates that the ACA could lead to a loss of about two million full-time equivalent jobs in 2017, ris