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Obama Administration Postpones Large Employer Health Care Mandate Until 2015

July 5, 2013

Obama Administration Postpones Large Employer Health Care Mandate Until 2015

The Obama Administration has announced that it is postponing for a full year, until 2015, the Patient Protection and Affordable Care Act's (PPACA) (P.L. 111-148) mandatory employer and insurer reporting requirements. As a result of not obtaining this reporting information in 2014, the administration also announced that it will waive the imposition of any employer-shared responsibility penalty payments under Code Sec. 4980H for 2014. This effectively means that employers with more than 50 employees will not be required to provide health insurance to their employees or face a penalty until 2015.

July 5, 2013

HRB 78 - Women’s Health Services Mandate Final Regulations – Exemption for Religious Organizations

July 5, 2013 -- The Affordable Care Act requires non-grandfathered plans to cover in-network preventive services at no cost to the participant.  In 2012, the preventive services specific to women was modified to include contraception and related services, applicable to all group health plans, excluding church plans.  The narrow definition of “church plan” created much concern for certain types of organizations who are opposed to the mandate.  In an effort to address these concerns, the governing agencies issued some transition relief for certain organizations with religious affiliations. Further, the government modified the definition of “church plan”.  On July 2, 2013, final regulations were issued as follows:

July 3, 2013

HRB 77 - Employer Shared Responsibility Reporting Requirements Delayed and Final Exchange Regulations

July 3, 2013 -- Employer Shared Responsibility Penalty and Reporting Requirements Delayed 

Late in the day on July 2, 2013, the Assistant Secretary for Tax Policy at the U.S. Department of the Treasury posted on a blog that the Treasury Department intends to delay, for one year, the shared responsibility penalty that could be imposed on employers employing 50 or more employees if the employer does not offer adequate coverage at an affordable rate. 

July 1, 2013

Supreme Court Strikes Down DOMA (article)

In a 5 to 4 decision, the United States Supreme Court has found that Section 3 of the federal Defense of Marriage Act (DOMA) violates the equal protection clause of the Fifth Amendment of the U.S. Constitution as applied to persons of the same sex who are legally married under the laws of their state (Windsor, S.Ct., June 26, 2013, 2013-2 USTC ¶50,400). The majority, written by Justice Anthony Kennedy, held that DOMA is unconstitutional as a deprivation of the liberty of the person protected by the Fifth Amendment of the Constitution.

June 25, 2013

The Significance of a Risk Management Review (article)

A long list of financial disasters, including the 2008 recession, demonstrates that a profound and concrete risk management review is crucial to protecting your financial objectives. Inadequate risk management can result in severe consequences for companies as well as individuals.

June 25, 2013

Avoiding Ordinary Income Recapture on the Sale of Certain §197 Intangibles (article)

In the past, we have addressed the difficulties of writing off IRC §197 intangible assets before the end of their 15-year amortization period. Conversely, what happens when §197 intangible assets are sold at a gain? 

June 18, 2013

Self-funded Health Plan Fees Due July 31 (article)

Do you have a self-funded health plan, including a health reimbursement arrangement (HRA) or flexible spending account (FSA)? If so, you may be required to file Form 720 by July 31st and pay a new fee of $1 per covered life.

June 10, 2013

U.S. Supreme Court Denies Certiorari in Historic Boardwalk Hall HRTC Case (article)

The U.S. Supreme Court has announced that it will not review the Third Circuit Court of Appeals' decision in Historic Boardwalk Hall, LLC v. Commissioner (2012-2 USTC ¶50,538)

June 10, 2013

Supreme Court Finds U.K. Windfall Profits Tax Qualifies for Foreign Tax Credit (article)

In a unanimous decision, the Supreme Court has found that a United Kingdom (U.K.) windfall profits tax was a creditable excess profits tax for purposes of allowing a foreign tax credit under Code Sec. 901 (PPL Corp. et al v. Commissioner, 2012-1 USTC ¶50,115, (SCt.), 5/20/13). 

June 10, 2013

EEOC Settles GINA Lawsuit

Compliance with the Genetic Information Nondiscrimination Act of 2008 (GINA) has also recently been in the spotlight. The EEOC filed a suit against Fabricut (EEOC v. Fabricut Inc., No. 13-CV-0248-CVE-PJC, N.D. Okla. 2013), specifically challenging a violation of the ADA for refusing to hire an individual with a deemed medical condition, as well as violation of GINA for inquiring about her family medical history in a post-offer medical exam (see EEOC Press Release).

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