Affordable Care Act
The Patient Protection and Affordable Care Act, also known as the Affordable Care Act (ACA), or colloquially as “Obamacare,” was signed into law in March of 2010 with the goal of increasing the quality and affordability of health insurance for millions of Americans.
While the Act’s employer shared responsibility payments will not apply until 2015, and in some cases, not until 2016, there are provisions and safe harbors to consider and decisions that can be made now that may help businesses, employees and a business’s bottom line. Further, there are many unintended consequences arising out of the ACA that business owners, both large and small, need to consider when administering health care arrangements.
We are carefully following the developments associated with the roll-out of ACA and are providing counsel to business owners and other professionals, helping them to address compliance issues, evaluate exposure to penalties and other tax issues as well as planning strategically for the future.
Affordable Care Act Articles
Section 510 of ERISA Imposes Obligations Concerning Benefit Plans
The Employee Retirement Income Security Act, or ERISA, is a complex and comprehensive federal law concerning all aspects of employment benefit plans. Congress included Section 510 to prohibit two types of conduct: (1) adverse action because a participant availed...
The Snare of COBRA
The case of Franco Santos v. Goldstar Transport, Inc., is instructive of companies which are under “common control.” In that case, a former employee took her employer, Goldstar Transport, Inc., to court claiming that the company had not provided proper election...
Y’all Be Careful With Ya’ Language, Ya’ Hear?
Ran across a curious news story from Richmond,Virginia. Apparently, a wife’s father made a $15,000 gift to “Y’all.” The court, after determining that a number of gifts were made solely to the daughter, sided with the son-in-law that the gift of $15,000 was to both...
Accommodating Employees With Disabilities
The Americans With Disabilities Act can apply even when what may appear on its face to be a neutral, non-discriminatory practice is instituted on behalf of an employer. Recall a case where Verizon Wireless had instituted a “no-fault” attendance plan, without...
