EdLawConnect Blog

The Affordable Care Act (ACA) of 2010 made unprecedented changes to health benefit plans. The most sweeping ACA provisions took effect in 2014; other provisions have been delayed from their original implementation target dates. The Internal Revenue Service, the agency responsible for enforcing many of the ACA’s tax implications, has issued various regulations under the ACA. The IRS regulations are ...

On July 22, 2014, two opinions concerning the Affordable Care Act were issued from two different United States Circuit Courts of Appeals. Both opinions analyzed the same lawsuit filed in two different courts. Both opinions reached conclusions that were diametrically opposed to one another.

The first opinion, Halbig v. Burwell, which was decided by a three member panel of the United States Court of Appeals ...

The Consolidated Omnibus Budget Reconciliation Act of 1985 – commonly known as “COBRA” – gives certain former employees, their spouses, and dependent children the right to continue health coverage at the employer’s group rates. COBRA generally obligates both public and private employers with 20 or more employees to offer COBRA coverage when coverage is lost due to certain “qualifying events.”