Health Care Alert Archive

Apologies. This is perhaps the most indistinct Alert of the past 5 years, yet the issue is arising occasionally and thus warrants addressing. The issue is how mergers and acquisitions affect ACA reporting. The answer is: we don’t really know! IRS has not told ...Read More

There are three different definitions in PPACA for a “small” business that can cause confusion…. A small business is less than 25 employees for purposes of the small business premium tax credit. A small business is defined as less-than 50 full-time employees and full-time ...Read More

By Tom Younger, J. Smith Lanier Many small businesses have in the past reimbursed employees for all or a portion of individual health insurance premiums. Long ago IRS determined that such arrangements are in fact employer-sponsored health plans, to be treated no differently for ...Read More

By J. Smith Lanier You are probably aware from all of the press coverage that Congress and the president reached agreement on trade issues; what some called the “fast-track” trade bill. There were actually two separate bills in the package, one being The Trade ...Read More

The agencies have jointly issued an FAQ that sets the §1302(c) out-of-pocket limits for 2016. Those limits will be $6,850 for single-only coverage and $13,700 for family coverage. The 2015 limits are of course $6,600/$13,200 respectively. More noteworthy in this announcement is that beginning ...Read More

As discussed in previous Alerts, the Supreme Court of the United States heard arguments in the King v. Burwell case in March and is expected to release its decision in June. PPACA clearly provides premium tax credits only for individuals enrolled through state-sponsored exchanges. ...Read More